Chart of Accounts
Beginning July 1, 2021, The University Corporation will be transitioning to the Common Financial System (CFS) to record financial activity and manage financial reporting. Due to this, current accounts will change to adapt the new accounts used in CFS.
Below is a list of current Auxiliary (AUX) Accounts and its corresponding CFS Accounts. Accounts in bold are typically used in sponsored projects.
Until June 30, 2021 |
Beginning July 1, 2021 |
||
| AUX Account (Old account) | Description | CFS Account (new account) | Description |
| 101806 | Cash Pcard Clearing | 101810 | Cash Pcard Clearing |
| 111010 | Cash-Operating | 101811 | Cash-Operating |
| 111015 | Cash-Depository | 101812 | Cash-Depository |
| 111025 | Cash-Payroll | 101813 | Cash-Payroll |
| 111030 | Petty Cash | 101814 | Petty Cash |
| 111035 | Cash Advances | 101815 | Cash Advances |
| 111040 | Cash Clearing | 101816 | Cash Clearing |
| 111200 | Money Market | 101817 | Money Market |
| 111300 | LAIF | 108805 | LAIF |
| 111400 | Short-term fund,Northern Trust | 108890 | Short-term fund,Northern Trust |
| 111500 | SWIFT | 101803 | CSU Consolidted Investmnt Pool |
| 120110 | AR-Operating | 103004 | Accts Recv-Operating Revenue |
| 120120 | AR-Payroll | 103007 | Accounts Receivable-Payroll |
| 120130 | AR-Dishonored Checks | 103005 | Accts Recv-Dishonored Checks |
| 120140 | AR-Other | 103814 | Accounts Receivable - Other |
| 120150 | AR-Pledges | 103015 | AR-Pledges |
| 120159 | Allowance for Pledges Rec. PV | 104802 | Allowance for Pledges Rec. PV |
| 120160 | AR-Prior Year | 103812 | Accounts Receivable Prior Year |
| 120170 | AR-Grants - Contracts | 103816 | AR-Grants - Contracts |
| 120180 | AR - VEBA | 103817 | AR - VEBA |
| 120199 | Allowance - Doubtful Accounts | 104004 | Allow Uncoll Accts-AR Oper Rev |
| 120300 | AR-Interest | 103008 | Accrued Interest Receivable |
| 122100 | Due from General Fund | 105000 | Due from Other Funds |
| 122200 | Due from Agency Fund | 105000 | Due from Other Funds |
| 122400 | Due from Sponsored Projects | 105000 | Due from Other Funds |
| 122500 | Due from University | 103811 | Due from Main Campus |
| 122560 | Due from Foundation | 103808 | Due from Foundation |
| 122570 | Due from TUC | 103803 | Due from University Corp |
| 122580 | Due from AS | 103807 | Due from Associated Students |
| 122590 | Due from USU | 103805 | Due from Univ Student Union |
| 122700 | Due from Other Funds | 105000 | Due from Other Funds |
| 125300 | Life Ins. Cash Surrender Value | 103825 | Life Ins. Cash Surrender Value |
| 125400 | Interest in Life Estate Receiv | 103814 | Accounts Receivable - Other |
| 125500 | Gift Annuity Receivable | 103818 | Gift Annuity Receivable |
| 125600 | Charitable Remaindr Unit Trust | 103819 | Charitable Remaindr Unit Trust |
| 125700 | Notes-Loan Receivable | 109004 | Loans Receivable Other |
| 130110 | Advances | 107003 | Expenses Advances |
| 130120 | Payroll Advances | 107002 | Salary Advances |
| 130130 | Parking Permit Advances | 107095 | Prepaid Parking Permits |
| 130200 | Prepaid Insurance | 107096 | Prepaid Insurance |
| 130310 | Prepaid Expense | 107090 | Other Prepaid Expenses |
| 140100 | Inventory | 111001 | Inventory |
| 150100 | Investments - General | 108806 | Investments - General |
| 150110 | Investment - Allocatd Reserves | 108807 | Investment - Allocatd Reserves |
| 150115 | Investment - G. A. Repple | 108808 | Investment - G. A. Repple |
| 150120 | Northern Trust CGA Hawaii | 108809 | Northern Trust CGA Hawaii |
| 150125 | Investment - SMIF | 108810 | Investment - SMIF |
| 150150 | Investment - Securities | 108811 | Investment - Securities |
| 152100 | Investments General-1 | 108812 | Investments General-1 |
| 152110 | Investments General-2 | 108813 | Investments General-2 |
| 152120 | Investments General-3 | 108814 | Investments General-3 |
| 152130 | Investments General-4 | 108815 | Investments General-4 |
| 155200 | Investments - Endowment Fund | 108816 | Investments - Endowment Fund |
| 155210 | Investments Endowment - 2 | 108817 | Investments Endowment - 2 |
| 155220 | Investments Endowment - 3 | 108818 | Investments Endowment - 3 |
| 155230 | Investments Endowment - 4 | 108819 | Investments Endowment - 4 |
| 155240 | Investments Endowment - 5 | 108820 | Investments Endowment - 5 |
| 155300 | Investments - Morgan Stanley | 108821 | Investments - Morgan Stanley |
| 155400 | Investments - General Reserve | 108822 | Investments - General Reserve |
| 155500 | Investments - Real Property | 108823 | Investments - Real Property |
| 155600 | Investments-Northern Trust Bnk | 108824 | Investments-Northern Trust Bnk |
| 180120 | Software | 110021 | Computer Software_Website |
| 180210 | Furniture and Fixtures | 110006 | Equipment and Furniture |
| 180220 | Equipment | 110006 | Equipment and Furniture |
| 180230 | Computers-Peripherals | 110006 | Equipment and Furniture |
| 180310 | Building | 110802 | Building Improvements |
| 180320 | Leasehold Improvements | 110011 | Leasehold Improvements |
| 180330 | Infrastructure | 110809 | Infrastructure Campus |
| 180340 | Capital Lease | 109805 | Capital Lease |
| 180400 | Land | 110001 | Land and Land Improvements |
| 189120 | Accum Depr-Software | 110022 | Accum Depr Comp Sftwre_Website |
| 189210 | Accum Depr-Furniture and Fix | 110007 | Accum Deprec-Equipment |
| 189220 | Accum Depr-Equipment | 110007 | Accum Deprec-Equipment |
| 189230 | Accum Depr-Cmpt - Peripherals | 110007 | Accum Deprec-Equipment |
| 189310 | Accum Depr-Building | 110003 | AccumDeprec-Buildings |
| 189320 | Accum Depr-Lsehold Improv | 110012 | AcumDepr Leasehld Improvement |
| 189330 | Accum Depr-Infrastructure | 110010 | AccumDeprec-Infrastructure |
| 189340 | Accum Depr-Capital Lease | 110025 | Accum Depr-Capital Lease |
| 190100 | Construction In Progress | 110008 | Construction Work-in-Progress |
| 199700 | Art Collection & Related Asset | 190030 | Works Art Historical Treasures |
| 199800 | Proceeds on Sale of FA | 190800 | Proceeds on Sale of Fixed Assets |
| 199990 | Clearing | 190801 | Clearing Aux |
| 211010 | Accounts Payable | 201001 | Accounts Payable |
| 211120 | Accounts Payable-CSUN | 201824 | Due to Main Campus |
| 211130 | Accounts Payable-Other | 201828 | Payables Accounts Payable - Other |
| 211140 | Uncashed AP Checks | 250009 | Othr Curr Liab-Escheat Cks |
| 211150 | Uncashed PR Checks | 250810 | Escheat Pay Warrants |
| 211270 | Sales Tax Payable | 201825 | Sales Use Tax Payable |
| 211275 | Use Tax Payable | 201825 | Sales Use Tax Payable |
| 211280 | Prior Year Expenses | 201834 | Prior Year Expenses |
| 211285 | Use Tax Payable | 201008 | Use Tax Payable |
| 215100 | Bond Payable - Short Term | 262010 | Bonds Payable - Short Term |
| 215200 | Capital Lease/Bond Premium-ST | 262012 | Bonds Payable Premium - Short Term |
| 215300 | Mortgages Payable-short term | 250811 | Mortgages Payable-short term |
| 215400 | Capital Lease-Short Term | 260002 | Lease Purchase Contracts |
| 220100 | Other Accrual | 250004 | Other Current Liabilities |
| 220210 | Wages Accrual | 201804 | Payroll Accrual |
| 220220 | Vacation Accrual | 208100 | Vacation Accrual |
| 220225 | Sick Accrual | 208101 | Sick Accrual |
| 220230 | Benefits Accrual | 208001 | Accrued Salaries and Benefits |
| 220240 | Payroll Deductions-EE | 201835 | Payroll Deductions-EE |
| 220250 | Health Insurance | 201836 | Health Insurance |
| 220260 | Dental Insurance | 201837 | Dental Insurance |
| 220270 | Life Insurance | 201838 | Life Insurance |
| 220271 | Life Insurance Supplemental | 201850 | Life Insurance Supplemental |
| 220280 | Vision Insurance | 201839 | Vision Insurance |
| 220290 | Credit Union | 201840 | Credit Union |
| 220300 | Retirement-EE | 201841 | Retirement-EE |
| 220310 | Retirement-ER | 201842 | Retirement-ER |
| 220320 | Tax Annuity | 201843 | Tax Annuity |
| 220330 | Garnishments | 201844 | Garnishments |
| 220335 | SRC Membership Deductions | 201848 | SRC Membership Deductions |
| 220340 | Parking Deductions | 201845 | Parking Deductions |
| 220350 | Roth TSA - EE | 201846 | Roth TSA - EE |
| 220360 | Roth TSA - ER | 201847 | Roth TSA - ER |
| 220370 | TSA Loans | 201849 | TSA Loans |
| 220410 | FICA Withheld | 203802 | FICA Withheld |
| 220420 | FIT Withheld | 203001 | Federal Income Tax Withheld |
| 220440 | FIT NRA Withholding | 203805 | FIT NRA Withholding |
| 220510 | SIT Withheld | 203004 | State Income Tax Withheld |
| 220520 | State 1099 Backup Withholding | 203004 | State Income Tax Withheld |
| 221100 | Workers Comp Insurance | 203804 | Workers Comp Insurance |
| 221200 | State Unemploy Insurance | 203801 | State Unemploy Insurance |
| 221300 | State Disability Insurance | 203802 | FICA Withheld |
| 222100 | Child Care Deposits | 205100 | Child Care Deposits |
| 222200 | Deferred Revenue | 205090 | Oper Revenue Collected in Adv |
| 222300 | Deferred Rev Ext Learning | 205891 | Deferred Rev Ext Learning |
| 222400 | Reserve-Consignment | 303090 | Other Reserves |
| 222500 | Sponsored Projects Reserve | 303100 | Sponsored Projects Reserve |
| 222700 | Deferred Revenue - Summer Camp | 205892 | Deferred Revenue - Summer Camp |
| 223100 | Post Employ Benefits Accrual | 263081 | Post Employ Benefits Accrual |
| 224100 | Notes Payable | 261003 | Notes Payable |
| 225100 | Bond Payable - Long Term | 262003 | Bonds Payable |
| 225200 | Capital Lease/Bond Premium-LT | 262001 | Bonds Payable Premium |
| 225300 | Mortgages Payable-long term | 261801 | Mortgages Payable-long term |
| 225400 | Capital Lease-Long Term | 263801 | Capital Lease-Long Term |
| 233100 | Deposits Held Custody-Others | 206001 | Deposits |
| 233200 | Tenant Security Deposits | 206801 | Tenant Security Deposits |
| 242100 | Due to General Fund | 202000 | Due to Other Funds |
| 242200 | Due to Agency Fund | 202000 | Due to Other Funds |
| 242400 | Due to Sponsored Projects | 202000 | Due to Other Funds |
| 242500 | Due to University | 201824 | Due to Main Campus |
| 242560 | Due to Foundation | 201821 | Due to Foundation |
| 242570 | Due to TUC | 201819 | Due to University Corporation |
| 242580 | Due to AS | 201820 | Due to Associated Students |
| 242590 | Due to USU | 201823 | Due to Univ Student Union |
| 242700 | Due to Other Funds | 202000 | Due to Other Funds |
| 310100 | Net Assets | 305700 | Net Assets |
| 321300 | Surplus | 305701 | Surplus |
| 321399 | Appropriations | 302702 | Appropriations |
| 322999 | Retained Earnings Suspense | 305802 | Fund Balance Suspense |
| 323100 | Fixed Asset Reserve | 305703 | Fixed Asset Reserve |
| 324100 | Corporate Reserve | 305704 | Corporate Reserve |
| 324200 | Undesignated Reserve | 305705 | Undesignated Reserve |
| 325100 | Building Reserve | 305706 | Building Reserve |
| 325200 | Working Capital Reserve | 305707 | Working Capital Reserve |
| 325300 | Operations Reserve | 305708 | Operations Reserve |
| 325400 | Post Employment Benefits Reser | 305709 | Post Employment Benefits Reser |
| 326100 | Scholarship Reserve | 305710 | Scholarship Reserve |
| 327100 | Equipment Reserve | 305711 | Equipment Reserve |
| 327200 | Computer Reserve | 305712 | Computer Reserve |
| 327300 | FEMA Reserve | 305713 | FEMA Reserve |
| 328100 | Designated Reserve | 305714 | Designated Reserve |
| 328110 | Special Request Fund | 305715 | Special Request Fund |
| 329100 | Real Estate Reserve | 305716 | Real Estate Reserve |
| 329200 | Real Estate R&M Reserve | 305717 | Real Estate R&M Reserve |
| 330100 | Corpus | 305718 | Corpus |
| 330200 | Accumulated Invst Earnings | 305719 | Accumulated Invst Earnings |
| 330300 | Accumulated Invst Unreal (G) L | 305720 | Accumulated Invst Unreal (G) L |
| 330400 | Expendable Investment Earnings | 305721 | Expendable Investment Earnings |
| 330500 | Investment Earnings | 305722 | Investment Earnings |
| 400110 | Sales - Non Taxable | 580885 | Sales - Non Taxable |
| 400120 | Sales - Taxable | 580886 | Sales - Taxable |
| 400130 | SALES-INTERNAL TRANSFER | 580887 | SALES-INTERNAL TRANSFER |
| 400210 | Sales - Brunch | 504830 | Sales - Brunch |
| 400220 | Sales - Lunch | 504831 | Sales - Lunch |
| 400230 | Sales - Alcohol | 504832 | Sales - Alcohol |
| 400510 | Sales - Meal Plan | 504833 | Sales - Meal Plan |
| 400520 | Sales - EF Meal Plan | 504834 | Sales - EF Meal Plan |
| 400810 | Catering - On Site | 504835 | Catering - On Site |
| 400820 | CATERING-GREEN ROOM | 504836 | CATERING-GREEN ROOM |
| 400830 | Catering - Alcohol | 504837 | Catering - Alcohol |
| 400899 | Member Discounts | 504838 | Member Discounts |
| 405440 | Rental Income - Equipment | 580850 | Rental Income - Equipment |
| 405441 | Equipment Income - ASI | 580851 | Equipment Income - ASI |
| 405442 | Equipment Income - Cht Studnts | 580852 | Equipment Income - Cht Studnts |
| 405443 | Equipment Income - CSUN Depts | 580853 | Equipment Income - CSUN Depts |
| 405444 | Equipment Income - Off Campus | 580854 | Equipment Income - Off Campus |
| 405445 | Equipment Income - USU Co-Spon | 580855 | Equipment Income - USU Co-Spon |
| 405450 | Rental Income - Facility | 580856 | Rental Income - Facility |
| 405451 | Facility Income - ASI | 580857 | Facility Income - ASI |
| 405452 | Facility Income - Cht Students | 580858 | Facility Income - Cht Students |
| 405453 | Facility Income - CSUN Depts | 580859 | Facility Income - CSUN Depts |
| 405454 | Facility Income - Off Campus | 580860 | Facility Income - Off Campus |
| 405455 | Facility Income - USU Co-Spons | 580861 | Facility Income - USU Co-Spons |
| 405456 | Facility Income - Vendor | 580862 | Facility Income - Vendor |
| 405460 | Rental Income - Lockers | 580863 | Rental Income - Lockers |
| 405470 | Rental Income-Towels | 580864 | Rental Income-Towels |
| 410100 | Program Income | 580866 | Program Income |
| 410110 | Fitness Program Income | 580867 | Fitness Program Income |
| 410115 | Personal Training Prog Income | 580868 | Personal Training Prog Income |
| 410120 | Summer & Sports Camp Income | 580869 | Summer & Sports Camp Income |
| 410130 | Intramurals Income | 580870 | Intramurals Income |
| 410200 | Royalties Income | 580015 | Royalty |
| 410300 | Dues Income | 580871 | Dues Income |
| 410310 | Membership Income | 580872 | Membership Income |
| 410320 | Guest Pass Income | 580873 | Guest Pass Income |
| 410400 | Fee Income | 580874 | Fee Income |
| 410410 | Fee Refund | 580875 | Fee Refund |
| 410450 | Fine Income | 580876 | Fine Income |
| 410500 | Late Fee Income | 580877 | Late Fee Income |
| 410600 | Miscellaneous Income | 580878 | Miscellaneous Income |
| 410700 | Student Body Fee Income | 580879 | Student Body Fee Income |
| 410750 | Student Union Fees | 580910 | Student Union Fees |
| 410800 | Maintenance Service Income | 580880 | Maintenance Service Income |
| 411440 | Pool Pass Fee | 580865 | Pool Pass Fee |
| 412110 | Ticket Services | 580881 | Ticket Services |
| 412120 | Ticket Sales | 580840 | Ticket Sales |
| 412130 | Handling Charges | 580882 | Handling Charges |
| 421100 | Food Grant | 580915 | Food Grant |
| 421200 | Grant Revenue | 580916 | Grant Revenue |
| 421250 | Federal Grant Revenue | 503107 | Fed Contracts and Grants-Oth |
| 421300 | Indirect Cost Recovery | 503801 | Indirect Cost Recovery |
| 421301 | Indirect Cost Rec - Campus Svc | 503802 | Indirect Cost Rec - Campus Svc |
| 421302 | Indirect Cost Rec - Custodial | 503803 | Indirect Cost Rec - Custodial |
| 421303 | Indirect Cost Rec - Linen | 503804 | Indirect Cost Rec - Linen |
| 421304 | Indirect Cost Rec - Personnel | 503805 | Indirect Cost Rec - Personnel |
| 421305 | Indirect Cost Rec - Utilities | 503806 | Indirect Cost Rec - Utilities |
| 421400 | Equipment Recovery Income | 503807 | Equipment Recovery Income |
| 440100 | Contributions - Donations | 503401 | Private Contributions |
| 440110 | Contributions-Securities | 503809 | Contributions-Securities |
| 440150 | Change value of split int agrm | 503810 | Change value of split int agrm |
| 440200 | Contributed Goods Income | 503808 | Contributed Goods Income |
| 440990 | Agency Income | 580917 | Agency Income |
| 460110 | Investment Income Dividends | 508891 | Investment Income Dividends |
| 460120 | Investment Income Realized G L | 508892 | Investment Income Realized G L |
| 460125 | Realized G L on Contrib Securi | 508893 | Realized G L on Contrib Securi |
| 460130 | Investment Income Unrlized G L | 508894 | Investment Income Unrlized G L |
| 460200 | Investment Income Rl PrprtyG L | 508895 | Investment Income Rl PrprtyG L |
| 460500 | Investment Income Other | 508896 | Investment Income Other |
| 470310 | Interest Income Bank | 508897 | Interest Income Bank |
| 470320 | Interest Income Investments | 508898 | Interest Income Investments |
| 470330 | InterestIncome NotesReceivable | 508899 | InterestIncome NotesReceivable |
| 470500 | Interest Income Other | 508900 | Interest Income Other |
| 485110 | Cash Over - Short | 580898 | Cash Overages/Shortages |
| 485120 | Commission Income | 580888 | Commission Income |
| 485130 | Rebates | 580093 | Other Non Operating Revenue |
| 486110 | Other Income - Non Taxable | 580090 | Other Operating Revenues |
| 486120 | Other Income - Taxable | 580900 | Other Income - Taxable |
| 486510 | Licensing Income | 580843 | License Fees |
| 486600 | Rental Income - Non Operating | 580883 | Rental Income - Non Operating |
| 486700 | Gain on Sale of Assets | 580003 | Gain/Loss on Disp Fixed Assets |
| 501100 | COS - Food and Beverage | 660050 | COS - Food and Beverage |
| 502100 | COS - Alcohol | 660551 | COS - Alcohol |
| 503100 | COS - Non Food | 660552 | COS - Non Food |
| 504100 | COS - Staff Meals | 660553 | COS - Staff Meals |
| 505100 | COS - Paper Products | 660554 | COS - Paper Products |
| 601000 | Payroll | 601000 | Payroll |
| 601100 | Salaries | 601300 | Support Staff Salaries |
| 601110 | Hourly Supervisor | 601305 | Hourly Supervisor |
| 601115 | Master Teacher | 601115 | Master Teacher |
| 601120 | Hourly | 601120 | Hourly |
| 601125 | Teacher | 601125 | Teacher |
| 601130 | Student Assistant | 601303 | Student Assistant |
| 601132 | Student Assistant - Grad | 601309 | Student Assistant - Grad |
| 601135 | Student Director | 601310 | Student Director |
| 601140 | Workstudy | 602001 | Work Study-On Campus |
| 601150 | Part Time - Temporary | 601302 | TEMP Support Staff Salaries |
| 601510 | Director | 601205 | Director |
| 601515 | Assistant-Associate Director | 601206 | Assistant-Associate Director |
| 601520 | Administrative Assistant | 601207 | Administrative Assistant |
| 601525 | Administrative Support | 601208 | Administrative Support |
| 601530 | Other Faculty | 601126 | Other Faculty |
| 601535 | Managers | 601201 | Management and Supervisory |
| 601540 | Grad_Research Assistant | 601103 | Graduate Assistant |
| 601545 | Research Assistant-Undergrad | 601104 | Research Assistant-Undergrad |
| 601560 | Grant_Food Service | 601560 | Grant_Food Service |
| 601570 | Lab Technician | 601570 | Lab Technician |
| 601580 | Research Assistant | 601580 | Research Assistant |
| 601590 | Coordinator | 601590 | Coordinator |
| 601600 | Counselor | 601805 | Counselors/SPARS |
| 601610 | Principal Investigator | 601610 | Principal Investigator |
| 601620 | Faculty Release Time | 601620 | Faculty Release Time |
| 601630 | Grant Specific | 601630 | Grant Specific |
| 601640 | Grant Specific | 601640 | Grant Specific |
| 601650 | Grant Specific | 601650 | Grant Specific |
| 601660 | Grant Specific | 601660 | Grant Specific |
| 601670 | Grant Specific | 601670 | Grant Specific |
| 601680 | Grant Specific | 601680 | Grant Specific |
| 601690 | Grant Specific | 601690 | Grant Specific |
| 601700 | Grant Specific | 601700 | Grant Specific |
| 601710 | Grant Specific | 601710 | Grant Specific |
| 601900 | Outsourced Temp Services | 613803 | Contractual Services Salaries |
| 602000 | Benefits | 603890 | Benefits Tsfrd - Pooled |
| 602110 | Payroll Taxes | 603895 | Payroll Taxes |
| 602210 | Workers Compensation | 603007 | Workers Compensation |
| 602220 | Unemployment | 603010 | Unemployment Compensation |
| 602310 | Insurance Benefits | 603030 | Insurance Benefits |
| 602320 | Retirement | 603005 | Retirement |
| 602410 | Vacation | 603031 | Vacation |
| 602415 | Sick Accrual Payout | 603032 | Sick Accrual Payout |
| 602420 | Post Employment Insurance | 603121 | Post Employment Insurance |
| 602510 | Staff Enrichment Reimbursement | 603896 | Staff Enrichment Reimbursement |
| 604802 | Taxes & Licenses | 604802 | Taxes & Surcharges |
| 604892 | Telephones | 604892 | Communications-Cell Phones |
| 606001 | In State Travel | 606001 | Travel In State |
| 606002 | Out of State Travel | 606002 | Travel Out of State |
| 606003 | Out of Country Travel | 606003 | Out of Country Travel |
| 613001 | Contract Services | 613001 | Contractual Services |
| 613005 | Legal Services | 613805 | Legal Services |
| 613010 | Audit Services | 613010 | Audit Services |
| 613804 | Computer Systems Support | 613804 | Technology Contractual Svcs |
| 616815 | Software Purchases | 616816 | Software License Fees |
| 617805 | Parking | 617805 | Parking |
| 617815 | Custodial Services | 613001 | Contractual Services |
| 617820 | Custodial Services | 660062 | Custodial Services |
| 617825 | Interpreter Services | 613001 | Contractual Services |
| 619001 | Major Capital Equipment | 619001 | Equipment Grt $5k |
| 619801 | Minor Capital Equipment | 619802 | Instructional Equip Less $5k |
| 619811 | Expendable Equipment | 619811 | Equipment Less $2k |
| 619850 | Capital Construction Projects | 607033 | Capital-Construction Other |
| 620100 | Office Supplies | 660003 | General Supplies & Services |
| 620105 | Office Supplies | 660901 | Office Supplies |
| 620110 | Computer Supplies | 616802 | Desk/Lap/Peripherals under $5k |
| 620111 | Computer Supplies | 660902 | Computer Supplies |
| 620120 | Software Purchases | 616816 | Software License Fees |
| 620200 | Program Costs | 660841 | Program Costs |
| 620210 | Operational Supplies | 660003 | General Supplies & Services |
| 620215 | Operational Supplies | 660905 | Operational Supplies |
| 620220 | Operational Supplies EE Unifrm | 660003 | General Supplies & Services |
| 620225 | Operational Supplies EE Unifrm | 660906 | Operational Supplies EE Unifrm |
| 620230 | Operational Supplies - Towels | 660907 | Operational Supplies - Towels |
| 620300 | Instructional-Book Supplies | 660003 | General Supplies & Services |
| 620350 | Instructional-Book Supplies | 660908 | Instructional-Book Supplies |
| 620800 | Kitchen Supplies | 660003 | General Supplies & Services |
| 620850 | Kitchen Supplies | 660909 | Kitchen Supplies |
| 623100 | Insurance | 660010 | Insurance Premium Expense |
| 623200 | Retiree Health Insurance | 603121 | Post Employment Insurance |
| 623210 | Printing and Photocopy | 660002 | Printing |
| 623220 | Publication Charges | 660017 | Advertising & Promo Publicatns |
| 623310 | Postage | 660001 | Postage and Freight |
| 623320 | Freight | 660001 | Postage and Freight |
| 623410 | Equipment Lease | 660812 | Other Rentals |
| 623420 | Equipment Rental | 660812 | Other Rentals |
| 623430 | Facility Lease | 660041 | Space Rental |
| 623440 | Facility Rental | 660041 | Space Rental |
| 623510 | Hospitality | 660813 | Hospitality |
| 623520 | Program Food Costs | 660818 | Program Food Costs |
| 623530 | Event Food Costs | 660819 | Event Food Costs |
| 623540 | Event Operational Costs | 660820 | Event Operational Costs |
| 623550 | Community Outreach Events | 660838 | Community Outreach Events |
| 623560 | Recognition Awards | 660839 | Recognition Awards |
| 623570 | Promotional Items | 660840 | Promotional Items |
| 623610 | Dues | 660880 | Memberships |
| 623620 | Subscriptions | 660807 | Subscription |
| 623625 | Book Purchases | 660805 | Books |
| 623630 | Orientation | 660910 | Orientation |
| 623640 | Start Up | 660911 | Start Up |
| 623650 | Recruitment Expenses | 660842 | Recruitment |
| 623700 | Interest Expense | 660008 | Interest Charges-Others |
| 623900 | Promotional Materials | 660017 | Advertising & Promo Publicatns |
| 623910 | Advertising | 660017 | Advertising & Promo Publicatns |
| 623920 | Marketing | 660017 | Advertising & Promo Publicatns |
| 623925 | Marketing | 660913 | Marketing |
| 623930 | Direct Mail Services | 660017 | Advertising & Promo Publicatns |
| 623940 | Electronic Advertising | 660017 | Advertising & Promo Publicatns |
| 625100 | Professional Services | 613001 | Contractual Services |
| 625150 | Professional Services | 660915 | Professional Services |
| 625200 | Contract Services | 613001 | Contractual Services |
| 625300 | Legal Services | 613805 | Legal Services |
| 625310 | Audit Services | 613010 | Audit Services |
| 625320 | Management Services | 613807 | Management Services |
| 625350 | Computer Systems Support | 613804 | Technology Contractual Svcs |
| 625360 | Web-Online Services | 613804 | Technology Contractual Svcs |
| 625370 | Multimedia Services | 613804 | Technology Contractual Svcs |
| 625400 | Personnel Services | 613808 | Personnel Services |
| 625410 | Training-Development Svcs | 660009 | Training Professional Dvlpment |
| 625420 | Payroll Services | 613809 | Payroll Services |
| 625430 | Recognition Awards | 660839 | Recognition Awards |
| 625500 | Interpreter-Access Services | 613001 | Contractual Services |
| 625510 | Parking | 617805 | Parking |
| 625520 | Security | 613810 | Security |
| 625550 | Interpreter-Access Services | 601844 | Interpreters |
| 625600 | Linen Services | 613814 | Linen Services |
| 625710 | Subcontractor Svcs-University | 660920 | Subcontractor Svcs-University |
| 625711 | SUBCONTRACTOR SVCS-UNIVERSITY | 660921 | SUBCONTRACTOR SVCS-UNIVERSITY |
| 625712 | SUBCONTRACTOR SVCS-UNIVERSITY | 660922 | SUBCONTRACTOR SVCS-UNIVERSITY |
| 625713 | SUBCONTRACTOR SVCS-UNIVERSITY | 660923 | SUBCONTRACTOR SVCS-UNIVERSITY |
| 625714 | SUBCONTRACTOR SVCS-UNIVERSITY | 660924 | SUBCONTRACTOR SVCS-UNIVERSITY |
| 625715 | SUBCONTRACTOR SVCS-UNIVERSITY | 660925 | SUBCONTRACTOR SVCS-UNIVERSITY |
| 625716 | SUBCONTRACTOR SVCS-UNIVERSITY | 660926 | SUBCONTRACTOR SVCS-UNIVERSITY |
| 625717 | SUBCONTRACTOR SVCS-UNIVERSITY | 660927 | SUBCONTRACTOR SVCS-UNIVERSITY |
| 625718 | SUBCONTRACTOR SVCS-UNIVERSITY | 660928 | SUBCONTRACTOR SVCS-UNIVERSITY |
| 625719 | SUBCONTRACTOR SVCS-UNIVERSITY | 660929 | SUBCONTRACTOR SVCS-UNIVERSITY |
| 625720 | Subcontractor Svcs-Non Profit | 660930 | Subcontractor Svcs-Non Profit |
| 625721 | SUBCONTRACTOR SVCS-NON PROFIT | 660931 | SUBCONTRACTOR SVCS-NON PROFIT |
| 625722 | SUBCONTRACTOR SVCS-NON PROFIT | 660932 | SUBCONTRACTOR SVCS-NON PROFIT |
| 625723 | SUBCONTRACTOR SVCS-NON PROFIT | 660933 | SUBCONTRACTOR SVCS-NON PROFIT |
| 625724 | SUBCONTRACTOR SVCS-NON PROFIT | 660934 | SUBCONTRACTOR SVCS-NON PROFIT |
| 625725 | SUBCONTRACTOR SVCS-NON PROFIT | 660935 | SUBCONTRACTOR SVCS-NON PROFIT |
| 625726 | SUBCONTRACTOR SVCS-NON PROFIT | 660936 | SUBCONTRACTOR SVCS-NON PROFIT |
| 625727 | SUBCONTRACTOR SVCS-NON PROFIT | 660937 | SUBCONTRACTOR SVCS-NON PROFIT |
| 625728 | SUBCONTRACTOR SVCS-NON PROFIT | 660938 | SUBCONTRACTOR SVCS-NON PROFIT |
| 625729 | SUBCONTRACTOR SVCS-NON PROFIT | 660939 | SUBCONTRACTOR SVCS-NON PROFIT |
| 625730 | Subcontractor Svcs-For Profit | 660940 | Subcontractor Svcs-For Profit |
| 625731 | SUBCONTRACTOR SVCS-FOR PROFIT | 660941 | SUBCONTRACTOR SVCS-FOR PROFIT |
| 625732 | SUBCONTRACTOR SVCS-FOR PROFIT | 660942 | SUBCONTRACTOR SVCS-FOR PROFIT |
| 625733 | SUBCONTRACTOR SVCS-FOR PROFIT | 660943 | SUBCONTRACTOR SVCS-FOR PROFIT |
| 625734 | SUBCONTRACTOR SVCS-FOR PROFIT | 660944 | SUBCONTRACTOR SVCS-FOR PROFIT |
| 625735 | SUBCONTRACTOR SVCS-FOR PROFIT | 660945 | SUBCONTRACTOR SVCS-FOR PROFIT |
| 625736 | SUBCONTRACTOR SVCS-FOR PROFIT | 660946 | SUBCONTRACTOR SVCS-FOR PROFIT |
| 625737 | SUBCONTRACTOR SVCS-FOR PROFIT | 660947 | SUBCONTRACTOR SVCS-FOR PROFIT |
| 625738 | SUBCONTRACTOR SVCS-FOR PROFIT | 660948 | SUBCONTRACTOR SVCS-FOR PROFIT |
| 625739 | SUBCONTRACTOR SVCS-FOR PROFIT | 660949 | SUBCONTRACTOR SVCS-FOR PROFIT |
| 630100 | Travel | 606004 | Travel |
| 630110 | In State Travel | 606001 | Travel In State |
| 630200 | Out of State Travel | 606002 | Travel Out of State |
| 630300 | Out of Country Travel | 606003 | Out of Country Travel |
| 630400 | Seminar-Conference Fee | 660009 | Training Professional Dvlpment |
| 630450 | Seminar-Conference Fee | 660810 | Workshops & Conference Fees |
| 630500 | Airfare | 660950 | Airfare |
| 630510 | Ground Transportation | 660952 | Ground Transportation |
| 630520 | Lodging | 660954 | Lodging |
| 630530 | Meals | 660956 | Meals |
| 630999 | Expense Report Offset | 660959 | Expense Report Offset |
| 640100 | Telephones | 604892 | Communications-Cell Phones |
| 640110 | Answering Services | 604090 | Communications-Other |
| 640150 | Telephones | 604804 | Telephone Line Charges |
| 640200 | Electricity | 605001 | Electricity |
| 640300 | Gas | 605002 | Gas |
| 640400 | Water | 605004 | Water |
| 640500 | Sewer | 605005 | Sewage |
| 650110 | Building Supplies | 660814 | Building Supplies |
| 650120 | Custodial Supplies | 660815 | Custodial Supplies |
| 650130 | Facilities Supplies | 660817 | Facilities Supplies |
| 650210 | Custodial Services | 660062 | Custodial Services |
| 650220 | Pest Control Services | 613815 | Pest Control Services |
| 650230 | Sanitation Services | 613816 | Sanitation Services |
| 650300 | Vehicle Repair | 660825 | Equipment Repairs |
| 650400 | Equip-Facility R and M | 660825 | Equipment Repairs |
| 650410 | R & M - General Equipment | 660825 | Equipment Repairs |
| 650420 | R&M Sports & Fitness Equipment | 660826 | R&M Sports & Fitness Equipment |
| 650430 | R & M - Outdoor Pools | 660960 | R & M - Outdoor Pools |
| 650440 | R & M - Outdoor Field | 660961 | R & M - Outdoor Field |
| 650450 | R&M Building | 660061 | Building Maintenance |
| 650500 | Construction Project Expenses | 607033 | Capital-Construction Other |
| 660001 | Postage | 660001 | Postage and Freight |
| 660002 | Printing & Photocopy | 660002 | Printing |
| 660003 | Office Supplies | 660003 | General Supplies & Services |
| 660005 | Program Costs | 660841 | Program Costs |
| 660008 | Recruitment Expenses | 660842 | Recruitment |
| 660009 | Training & Development Svcs | 660009 | Training Professional Dvlpment |
| 660010 | Insurance | 660010 | Insurance Premium Expense |
| 660017 | Advertising | 660017 | Advertising & Promo Publicatns |
| 660020 | Marketing | 660017 | Advertising & Promo Publicatns |
| 660021 | Repairs & Maintenance | 660824 | Equipment Repair & Maintenance |
| 660041 | Facilty Rental | 660041 | Space Rental |
| 660110 | Franchise Fees | 660827 | Franchise Fees |
| 660120 | Commission Fees | 660828 | Commission Fees |
| 660130 | Licensing Fees | 660829 | Licensing Fees |
| 660140 | Handling Fees | 660831 | Handling Fees |
| 660160 | Royalties Paid | 660832 | Royalties Paid |
| 660210 | Bank Charges | 660884 | Bank Charges and NSF |
| 660220 | Merchant Charges | 660883 | Credit Card Processing Fees |
| 660310 | Uncollectible Accounts Expense | 660040 | Bad Debt Expense |
| 660320 | Goodwill Expense | 660969 | Goodwill Expense |
| 660410 | Contributed Goods Expenditures | 660833 | Contributed Goods Expenditures |
| 660420 | University Dept Support | 660834 | University Dept Support |
| 660430 | Referendum Expense | 660966 | Referendum Expense |
| 660510 | Penalties-Late Fees | 660967 | Penalties-Late Fees |
| 660520 | Taxes & Licenses | 660835 | Taxes & Licenses |
| 660805 | Instructional Books | 660805 | Books |
| 660810 | Seminar & Conference Fees | 660009 | Training Professional Dvlpment |
| 660812 | Equipment Rental | 660812 | Other Rentals |
| 660880 | Dues & Subscriptions | 660807 | Subscription |
| 660883 | Bank Charges | 660884 | Bank Charges NSF |
| 660890 | Payroll Services | 613809 | Payroll Services |
| 660910 | Admin Contingency | 660968 | Admin Contingency |
| 660930 | Equip-Facility Reserves | 660970 | Equip-Facility Reserves |
| 660940 | Operating Reserves | 660971 | Operating Reserves |
| 680110 | Stipends-Student | 609810 | Stipends-Student |
| 680115 | Stipends-Student Grad | 609812 | Stipends-Student Grad |
| 680120 | Stipends-Non-Student | 609814 | Stipends-Non-Student |
| 680210 | Scholarships | 609005 | Oth Student Scholarships/Grnts |
| 680220 | Tuition-Books | 660978 | Tuition-Books |
| 680230 | Student Housing | 660979 | Student Housing |
| 680300 | Grant Event Costs | 660836 | Grant Event Costs |
| 680410 | Participant Incentive Award | 660837 | Participant Incentive Award |
| 680420 | Participant Travel | 660980 | Participant Travel |
| 680900 | Indirect Costs | 660981 | Indirect Costs |
| 699980 | Grant Expense | 660982 | Grant Expense |
| 699990 | Agency Expense | 660983 | Agency Expense |
| 720100 | Expendable Equipment | 619801 | Equipment Less $5k |
| 720110 | Expendable Sports Equipment | 619801 | Equipment Less $5k |
| 720120 | Expendable Computer&Peripheral | 616802 | Desk/Lap/Peripherals under $5k |
| 720130 | Expendable Furniture &Fixtures | 619801 | Equipment Less $5k |
| 720210 | Minor Capital Equipment | 619802 | Instr Equip Between $500-4999 |
| 720220 | Major Capital Equipment | 607009 | Equipment Capital Outlay |
| 720299 | Capital Equipment Contra | 660988 | Capital Equipment Contra |
| 750120 | Amort-Software | 660098 | Deprec on Intangible Assets |
| 750210 | Depr-Furniture and Fixtures | 660095 | Depreciation on Equipment |
| 750220 | Depr-Equipment | 660095 | Depreciation on Equipment |
| 750230 | Depr-Computers-Peripherals | 660095 | Depreciation on Equipment |
| 750310 | Depr-Buildings | 660091 | Depreciation on Buildings |
| 750320 | Depr-Leasehold Improvements | 660094 | Deprec on Leasehold Impr |
| 750330 | Depr-Infrastructure | 660093 | Depreciation on Infrastructure |
| 750340 | Depr-Capital Lease | 660995 | Depr-Capital Lease |
| 750500 | Loss on Sale Of Assets | 580003 | Gain/Loss on Disp Fixed Assets |
| 750600 | Loss on Disposal of FA | 580003 | Gain/Loss on Disp Fixed Assets |
| 891010 | Transfers In from Agency | 105000 | Due from Other Funds |
| 891020 | Transfers In from Endowments | 570902 | Transfers In from Endowments |
| 891025 | Transfers In from Quasi-Endow | 570903 | Transfers In from Quasi-Endow |
| 891030 | Transfers In from General Fund | 570904 | Transfers In from General Fund |
| 891040 | Trans In from Sponsord Project | 570905 | Trans In from Sponsord Project |
| 891050 | Transfers In from University | 570906 | Transfers In from University |
| 891060 | Direct trsf in working capital | 570907 | Direct trsf in working capital |
| 891070 | Reinvest in fr working capital | 570908 | Reinvest in fr working capital |
| 891080 | Reinvest in Accum Earnings | 570909 | Reinvest in Accum Earnings |
| 892010 | Transfers Out to Agency | 670901 | Transfers Out to Agency |
| 892020 | Transfers Out to Endowments | 670902 | Transfers Out to Endowments |
| 892025 | Transfers Out to Quasi-Endow | 670903 | Transfers Out to Quasi-Endow |
| 892030 | Transfers Out to General Fund | 670904 | Transfers Out to General Fund |
| 892040 | Trans Out to Sponsored Project | 670905 | Trans Out to Sponsored Project |
| 892050 | Transfers Out to University | 670906 | Transfers Out to University |
| 892060 | Direct trsf out work capital | 670907 | Direct trsf out work capital |
| 892070 | Reinvest out to Endowments | 670908 | Reinvest out to Endowments |
| 892080 | Reinvest out Accum Earnings | 670909 | Reinvest out Accum Earnings |
| 901000 | Endowment Expenditures | 660994 | Endowment Expenditures |
| 902000 | Distributions&Reserve Activity | 660996 | Distributions&Reserve Activity |
| 904000 | Pension Related Charges | 660997 | Post-Retirement Expense |