Contractual Services (i.e. Postage, Shipping, Telecommunications, Printing, & Maintenance)

Account

Description

12050

Seat Management Services

12110

Freight and Express Services

1211M

Office, Lab Equip moving

1211U

Freight - Unallowable

12120

Outbound Freight Services

1212U

Outbound Freight Serv - Unallowable

12130

Messenger Services

12131

Lab Sample Shipping

12135

Overnight Messenger Services

1213A

Messenger Serv-Fed Ex Payroll TypeA

1213R

Messenger Services - Recruiting

1213U

Messenger Services - Unallowable

12140

Postal Services

12141

Postal Services - Overpayments

12142

Postal Svcs - Permit 10

12143

Postal Svcs - Postage Due

1214R

Postal Services - Recruiting

1214U

Postal Services - Unallowable

12150

Printing Services

12151

Engraving Services

12152

Copy Centers

12153

Copier Management Program

12154

Satellite Printers

12155

Docuprint

12156

Printing Services-Private Vendors

1215G

Printing - Game Day

1215R

Printing Services - Recruiting

1215U

Printing & Engraving - Unallowable

12160

Telecommunications Services (DIT)

12170

Telecommunications (Non-State)

12171

Fixed Phones (Non-State)

12172

Cellular phones/pagers (Non-State)

12173

Video Telecom Services (Non-State)

1217U

Telecomm (Non-State) - Unallowable

12180

Other Telecom Services (State)

12181

Fixed phones

12182

Cellular phones/pagers

12183

Video Telecommunication Services

1218R

Other Telecom Services-Recruiting

1218U

Telecomm Serv (State) - Unallowable

12190

Inbound Freight Services

12210

Organization Memberships

12211

Entry Fees

12212

Memberships-Taxable

12213

Athletic Conference Fees

1221U

Org. Memberships - Unallowable

12220

Publication Subscriptions

12221

Electronic Subscriptions

1222R

Publication Subscriptions-Recruit.

1222U

Publication Subscriptions-Unallowab

12250

Employee Tuition Reimbursement

1225U

Employee Tuition Reimb.-Unallowable

12260

Employee Training Consulting

1226U

Training Consulting Ser-Unallowable

12310

Clinic Services

12320

Error Account

12340

Medical Provider Services

12341

Medical - Eye Care

12360

X-Ray and Laboratory Services

12361

Medical - Drug Testing

124ZL

International Travel Insurance

12410

Auditing Services

12420

Fiscal Services

12421

Service Charges

12422

Investment Management Services

12423

Dev/Mgt Endowment Services

12424

Receipt Processing Services

12425

Property Management Services

12426

Bad Debt Expense

1242U

Fiscal Services - Unallowable

12430

Attorney Services

12440

Other Mgmt. & Expert Services

12441

Consulting Services

12442

Referees and Game Officials

12443

Photographic Services

12444

Artistic Services

12445

Ed. Conference Equipment Setup

12446

Videotaping/Audio taping Services

12447

Musical Services

12448

Ed. Conference Satellite Services

12449

Ed. Conference Telecomm. Services

1244A

Analytical Services

1244B

Shared CESA Operating Expenses

1244C

VCOM Contractual Services

1244D

Continuing Education Workshop Support

1244E

Carillion Contractual Services

1244G

Mgmt & Expert Serv - Game Day

1244H

Golf Coaching Services

1244J

Hazmat Abatement

1244K

Field Cmplnce Inspectns-3rd Party

1244L

Value Engineering (Outside Firm)

1244R

Service Center Services

1244U

Expert Services - Unallowable

1244V

Facility Fee - Virginia Tech Affiliated

1244W

Department CPE Admin Fee

1244X

Bureau of Capital Outlay Mgmt Fees

1244Y

Geotechnical Services

12450

Other Personnel Dev. Services

12451

CEU Recording Fees

12452

Cont. Ed. Pgm. Certificate Framing

12453

Other Cont. Educ. Services

12460

Other Public Relations Services

12461

Direct Mail Marketing Services

12462

Promotional Brochures

12463

Promotional Flyers

12464

Promotional Letters

12465

Other Promotional Services

12466

Promotional Posters

12467

Envelopes - Promotional Mailings

12468

External Mailing List Rental

12469

Internal Mailing List Rental

1246A

Media Advertising

1246B

Promotional 1st Class Postage

1246C

Promotional 3rd Class Postage

1246D

Promotional 3rd Cl.Oversize Postage

1246E

Promotional 3rd Class Post-Outside

1246M

Promotional Media/Photo services

1246U

Public Rel Serv - Unallowable

12470

Legal Services

12471

Legal Permits

12472

Visa / Permanent Residency Fees

12480

Media Services

1248U

Media Serv - Unallowable

12490

Recruiting Advertising

12510

Custodial Services

1251G

Custodial Services-Game Day

1251U

Custodial Services-Unallowable

12520

Electrical Repair and Maintenance

12521

Replacement Lighting

12522

Alarm Maintenance

12530

Gen. Equip. Repair & Maint

12531

Lab equip/instruments Repair

12532

Electronic equip. Repair & Maint

1253G

Repair & Maint - Game Day

12540

Extermination/Vector Control

12550

Highway Repair and Maintenance

12560

Mechanical Repair and Maintenance

12570

Plant Repair and Maintenance

12571

Departmental Maintenance Allocation

1257U

Ph Plt R&M - Unallowable

12580

Nat Resource Reclamation Services

12590

Vehicle Repair and Maintenance

12610

Architectural and Engineering

12611

Administrative Charges

12612

Bidding and Construction Admin Srvcs

12620

Aviation - Survey, Monitoring, etc

12630

Clerical Services

12640

Food Prep and Dietary Services

12641

Refreshment Breaks - Food Prep.

12642

Breakfasts - Food Prep.

12643

Lunches - Food Prep.

12644

Dinners - Food Prep.

12645

Banquets - Food Prep.

12646

Socials/Receptions - Food Prep.

12647

Conference Guest Food Prep.

12648

Other Food Prep. Services

12649

Alcoholic Beverages - Conferences

1264U

Food Prep. Serv. - Unallowable

12650

Laundry and Linen Services

12660

Manual Labor Services

12661

Contract Labor

12662

Hauling Services

12670

Production Services

12671

Fabrication Services

1267U

Prod Serv - Unallowable

12810

Moving and Relocation Services

12960

Ind. Cost Recoveries-Aux. Contracts

12970

Late Payment Penalties-Services

12980

Inter-Agency Recoveries-Services

12920

Other Outside Recoveries - Services

12990

Intra-Agency Recoveries-Services

12991

Intra-Agency Recoveries- Docuprint

12992

Intra-Agency Recov- Interface Error

12993

Recoveries-Conf. Admin. Costs

12994

Recoveries-Agency Advance Refund

12995

Conferences - Assoc. Pass Through

12996

VTF Recoveries-Services

12997

Other Outside Recoveries-Services

12998

Recoveries - Daily Rental

12999

Recoveries - Monthly Rental

1299A

Recoveries - Cont Ed E&G

 

 

 

Computing and ADP Services

Account

Description

12710

Information Mgt Design/Develop VITA

12730

Information Mgt Design/Dev. (State)

12740

Computer Hardware Maintenance Ser.

12750

Computer Software Maintenance Services

1275A

Cloud Services - Hosted Offsite

12760

Computer Operating Services VITA

12770

Computer Operating Serv (Non-State)

12781

Allocated Computing Chgs

12780

VITA Info Tech Integ Costs - G & S

12790

Computer Software Development Serv.

12791

Personal Software

12792

Server Software

 

 

 

Travel, Convention, & Education

Account

Description

128XX

Transportation, Travel, Employee Development Services

12810

Moving and Relocation Services

12820

Travel, Personal Vehicles

12830

Other Travel, Public Carriers

12831

Air Travel, Public Carriers

12839

Courtesy Cars

12840

Travel, State Vehicles

1284B

Team Travel State Veh - Band

1284C

Team Travel State Veh - Cheerleader

1284G

Team Travel State Veh - Game Day

1284R

Travel, State Vechicles Recruiting

1284T

Travel, State Vechicles Team Travel

12850

Travel, Subsistence and Lodging

12851

Ed. Conf. Participant Travel Exp.

12852

Ed. Conf. Instructor Travel Exp.

12854

Ed. Conf. Outsde Instructor Lodging

1285A

Post Season Reimbursements

1285B

Team Travel - Band

1285C

Team Travel - Cheerleaders

1285G

Team & Travel - Game Day

1285M

Preseason/Extra Meals

1285R

Recruiting Travel

1285T

Team Travel

1285V

Virginia Tech Affiliated Hotel Conference Costs

12880

Travel, Non-Taxable Meal Reimb

12890

Employee Training and Conference

12897

Registration Fees-Employee Training

12898

Technology - Registration Fees

1289B

Registration Fees - Sponsored Projects

1289C

Registration Fees - Entry Fee

1289U

Travel, Unallowable (Federal Funds)

12970

Late Payment Penalties For Contractual Services

12980

Inter - Agency Recovery For Contractual services

12990

Intra - Agency Recovery For Contractual services

 

 

Supplies & Equipment (Costing less than $2000)

Account

Description

13110

General Apparel Supplies

13111

Uniforms

13112

Uniform Accessories

13120

Office Supplies - Gen.

1312U

Office Supplies - Unallowable

13130

Stationary & Forms - Gen.

1313U

Stationary & Forms - Unallowable

13210

Coal - Other Uses

13211

Coal - Electricity Generation

13220

Gases - other energy

13221

Piped-Natural Gas

13222

Vehicular Natural Gas

13223

Propane

13230

Gasoline - Other Uses

13231

Vehicular Gasoline

13232

Diesel

1323U

Gasoline - Unallowable

13240

Oil - Other Uses

13241

Vehicular Oil

13250

Steam Charges

13310

Alcoholic Beverages

13320

License Tags and Decals

13330

Manufacturing Supplies

1333U

Manufacturing Supplies -Unallowable

13340

Merchandise for Resale

13341

Food Service Merchandizing Supplies

13350

Packaging & Shipping Supplies

13410

Other Laboratory supplies

13411

Chemicals

13412

Glassware

13413

Personal protective wear

13414

Safety/First aid

13415

Radioactive Supplies

13416

Lab Animals

13417

Gas cylinder demurrage charges

13418

Instrument supplies/parts

13419

Lab Plants

1341U

Lab Supplies - Unallowable

1341X

Laboratory Supplies – Service Center

13420

Medical and Dental Supplies

13430

Field Work Supplies

13510

Building Repair & Maint Materials

1351G

Game Day Building, Repair and Maintenance

1351U

Building R&M Materials-Unallowable

13520

Other Custodial Supplies

13521

Food Service Cleaning Supplies

13530

Electrical Repair & Maint Materials

13531

Electronic Repair & Maint Materials

1353U

Elec R&M - Unallowable

13540

Mechanical Repair & Maint Materials

13550

Vehicle Repair & Maint Materials

13620

Food and Dietary Supplies

13621

Food and Supplies

1362U

Food Supplies - Unallowable

13630

Meal Decor & other Meal Supplies

13631

Supplies Used in Food Service

13632

Supplies Used in Food Preparation

13633

Non-Disposable Small Ware Supplies

1363U

Food Serv Supplies - Unallowable

13640

Laundry and Linen Supplies

13650

Personal Care Supplies

13710

Agricultural Supplies

1371A

Alfalfa Seed

1371B

Barley Seed

1371C

Clover Seed

1371D

Corn Seed

1371E

Fescue Seed

1371F

Orchard Grass Seed

1371H

Rye Seed

1371I

Baler Twine

1371J

Fencing

1371K

Fertilizer

1371L

Field Tools

1371M

Gravel

1371N

Hay Preservatives

1371O

Irrigation

1371P

Lime

1371Q

Miscellaneous

1371R

Liquid Nitrogen

1371S

Pesticides

1371T

Plastic Wrap

1371V

Safety Apparel

1371W

Shop Supplies

1371X

Shop Tools

1371Y

Silo Covers

1371Z

Feed Corn

13720

Architecture & Engineering Supplies

13730

Computer Operating Supplies

13731

Workstation supplies

13733

Server Software

    1373R

Recruiting Software

13740

Gen. Educational Supplies

13741

Ed. Program Duplication/Copying

13742

Ed. Program Notebooks

13743

Ed. Program Notebook Inserts

13744

Ed. Program Covers (silk screen)

13745

Ed. Program Folios

13746

Ed. Program Dividers

13747

Ed. Program Texts

13748

Ed. Program Menus

13749

Ed. Program Tent Cards

1374A

Ed. Program Agenda/Syllabus

1374C

Ed. Program Pens and Pencils

1374D

Ed. Prgm. Medical/Lab Supplies

1374E

Ed. Program Test Instruments

1374F

Ed. Program Film/photographs

1374G

Ed. Program DP Supplies

1374H

Ed. Program small equipment

1374J

Ed. Program Banners/Exhibits

1374K

Ed. Program Lab Support Supplies

1374L

Home Game Supplies

1374R

Research reference supplies

1374U

Educ Supplies - Unallowable

13750

Fish & Wildlife Supplies

13760

Law Enforcement Supplies

13770

Photographic Supplies

13780

Recreational / Promotional Supplies

13781

Promotional Gifts

13782

Promotional Flowers/Decorations

13783

CE Guest/Companion Programs

13784

Play & Practice Equipment

13785

Promotional Art Supplies

13786

Promotional Audio Visual Supplies

1378E

Play & Practice – Equipment Room

1378G

Play & Practice - Game Day

13960

Ind. Cost Recoveries-Aux. Supplies

13970

Late Payment Penalties-Supplies

13980

Inter-Agency Recoveries-Supplies

13990

Intra-Agency Recoveries-Supplies

13996

VTF Recoveries-Supplies

13997

Other Outside Recoveries-Supplies

22115

Desktop Client Computers

22125

Mobile Client Computers

22145

Mainframe Computers & Components

22155

Servers

22165

Network Components

22175

Other Computer Equipment

22185

Computer Software Purchases

22186

Personal Computer Software

22187

Server Software

22195

Development Tools Purchases

22215

College Library Books < $2,000

22225

Educational Equipment

2222A

Educational Equipment< $2000

22235

Exhibit Equipment

22245

Reference Equipment

22285

Education & Cultural Equipment Improvement

22315

Electronic Equipment

22316

Electronic Equipment

22325

Photographic Equipment

22335

Voice & Data Transmission Equip

22336

Voice & Data Transmission Equip

22385

Electronic & Photographic Imprv

22415

Laboratory Equipment

22416

Laboratory Equipment

22418

Laser Engraver <2000 (EHSS Appro)

22419

X-Ray Equipment (EHSS Appr)

22425

Medical & Dental Equipment

22426

Medical &Dental Equip

22435

Field Equipment

22485

Medical & Lab Improvements

22515

Agricultural Vehicular Equip

22525

Aircraft Equipment

22535

Construction Equipment

22536

Construction Equip

22545

Motor Vehicle Equipment

22546

Motor Vehicle Equip

22555

Power Repair & Maint Equip

22565

Watercraft Equipment

22585

Motorized Equip Improvements

22586

Tractor Improvements

22615

Office Appurtenances

22625

Office Furniture

22635

Office Incidentals

22645

Office Machines

22685

Office Equipment Improvements

22715

Household Equipment

22716

Food Service Equipment

22717

Housing Equipment

22725

Law Enforcement Equipment

22735

Manufacturing Equipment

22736

Manufacturing Equip

22745

Non-power Repair & Maintenance Equip

22755

Other Recreational Equipments

22756

Sports/Athletic Equipment

22775

Firearms Equipment

22785

Specific Use Equip Improvements

22815

Built-In Equipment

22825

Fixtures

22835

Mechanical Equipment

22885

Stationary Equipment

22965

Ind. Cost Recover-Aux. Equip

22975

Late Payment Penalties-Equip

22985

Inter-Agency Recoveries

22995

Intra-Agency Recoveries

22998

VTF Recoveries-Equip

22999

Other Outside Recoveries-Equip

 

 

 

 

 

Awards, Contributions & Claims (i.e. Tuition Remissions, Honorariums, & Taxes)

Account

Description

14110

Individual Claims & Settlements

14111

Interstate Tax Agreements

14112

Unrelated Business Income Tax

14113

Arbitrage Rebate

14114

VAT Tax

14119

Hokie Spirit Memorial Fund Payments

14130

Honorariums

14131

Conference Outside Speaker Fee

14132

Premiums

14133

Awards

14134

Annuity Payments

14135

COTA Awards

14136

OPD External Surplus Distribution

14137

Human Subject Payments

14138

Employee Awards Program

1413Q

Legal Fees Awards

1413U

Honorariums - Unallowable

14150

Unemployment Compensation Reimbursement

14160

Worker’s Compensation Awards

14170

Income Assistance Payments

14180

PPT/TFT Unemployment Comp.

14210

Graduate Scholarships and Fellowships

14216

Graduate Tuition Remission

14219

Tuition Remission (Controller’s Office Use Only)

14220

Student Loans

14230

Tuition & Training Aids

14240

Tuition Waiver

14241

Tuition Waiver - Auxiliary Charge Allocation

14247

Tuition Remission - Unfunded Waiver

14248

Tuition Remission - E&G Waivers

14250

Undergraduate Scholarships

14251

Undergraduates Sch - Matching

14301

Income Taxes

14302

Real Estate Taxes

14303

Personal Property Taxes

14310

Grants to Non-Public Agencies

14320

Grants to Political Subdivisions

14520

Grants to Nongovernment Orgs

14960

Ind. Cost Recoveries-Aux. Awards

14980

Inter-Agency Recoveries-Awards

14990

Intra-Agency Recoveries-Awards

14991

Intra-Agency Rec-Award-1st Sum

14992

Intra-Agency Rec-Award-2nd Sum

14993

Intra-Agency Rec-Award-FALL

14994

Intra-Agency Rec-Award-Spring

14995

Intra-Agency Rec-Award-Winter

 

 

 

Continuous Charges (i.e. Insurance, Leases, & Rent)

Account

Description

15110

Aircraft Insurance

15120

Automobile Liability Insurance

15130

Flood Insurance

15140

Inland Marine Insurance

15150

Marine Insurance

15160

Property Insurance-Other

15169

Property Insurance-Spec

15210

Computer Capital Leases

15220

Central Processor Capital Leases

15230

Computer Software Capital Leases

15240

Equipment Capital Leases

15250

Building Capital Leases

15260

Land Capital Leases

15270

Land & Building Capital Leases

15310

Computer Rentals (not mainframe)

15320

Computer Processor Rentals

15330

Computer Software Rentals

15340

Other Equipment Rentals

15341

Audio-Visual Equip. Rental

15342

Conference Microcomputer Rentals

15343

Inter-library loans

1534G

Equip Rentals - Game Day

1534U

Equip Rent - Unallowable

15350

Building Rentals

15351

Meeting Facilities Rentals

15352

Audio Visual Equipment Rental

15353

Conference Micro-Computer Rentals

15355

Faculty Use Agreements

15357

CESA Student Housing  Expenses

15358

Mini-storage Unit Rentals

15359

Shared CESA Facility Expenses

1535U

Bldg Rent - Unallowable

15360

Land Rentals

15361

Land Rentals Partial Use

1536U

Land Rent - Unallowable

15370

Land and Building Rentals

1537U

Land & Bldg Rent - Unallowable

15410

Other Agency Service Charges

15411

Auxiliary Overhead Charge

15412

Intra-Auxiliary Service Charge

15413

Chiller Charges

15414

Parking Services Charge

15415

CE-TAP Overhead - State Share

15416

EMBA-Administrative Costs

15417

Criminal Conviction Checks

1541P

Preseason / Extra Meals

15418

Departmental Admin Allocation

15420

Electrical Service Charges

15421

Natural Gas Charges

15430

Refuse Service Charges

1543G

Refuse Service – Game Day

15440

Water & Sewer Service Charges

15450

DGS Parking Charges

15470

Private Vendor Changes for eVA

15471

Auxiliary eVA Charges

15510

General Liability Insurance

15511

Insurance - Athletes

15520

Money and Securities Insurance

15530

Payments-State Insurance Trust Fund

15540

Surety Bonds

15550

Worker's Compensation

15640

Equipment Installment Purchases

15960

Ind. Cost Recoveries-Aux. Cont Chgs

15970

Late Payment Penalties-Cont Chgs

15980

Inter-Agency Recoveries-Cont Chgs

15990

Intra-Agency Recoveries-Cont Chgs

15996

VTF Recoveries-Cont Chgs

15997

Other Outside Recoveries-Cont Charges

16000

Current Student Charges

16294

Student Orgs Tickets and Admissions

16295

Student Orgs Refunds Payable

16296

Student Orgs Bad Checks

16298

Student Orgs Commission

16299

GSA Funding

16300

SGA Funding

16301

SBB Funding

16400

Alcohol Free Program Funding

17000

Theatre Tickets

17100

Promoter Shows

17200

Speaker Contracts

17300

Film Contracts

    17400

Dance Contracts

    17600

Short Course Expenditures

    17700

Concert / Theatre – Sound and Lights

 

 

 

Equipment (Costing more than $2000)

Account

Description

22110

Desktop Client Computers

22120

Mobile Client Computers

22140

Mainframe Computers & Components

22150

Servers

22160

Network Components

22170

Other Computer Equipment

22180

Computer Software Purchases

22181

Personal Computer Software

22182

Server Software

22190

Development Tools Purchases

22210

College Library Books

22220

Educational Equipment

22230

Exhibit Equipment

22240

Reference Equipment

22280

Educational & Cultural Equip Improv

22310

Electronic Equipment

22311

Electronic Equipment (CNS Appr)

22320

Photographic Equipment

22330

Voice & Data Transmission Equipment

22331

Voice & Data Trans Equip (CNS Appr)

22380

Electronic & Photographic Improve

22410

Laboratory Equipment

22411

Laboratory Equipment (EHSS Appr)

22413

Laser Engravers

22414

X-Ray Equipment (EHSS Appr)

22419

X-Ray Equipment < 2000 (EHSS Appr)

22420

Medical & Dental Equipment

22421

Medical&Dental Equipment(EHSS Appr)

22430

Field Equipment

22480

Medical & Laboratory Improvements

22510

Agricultural Vehicular Equipment

22520

Aircraft Equipment

22530

Construction Equipment

22531

Construction Equipment (EHSS Appr)

22540

Motor Vehicle Equipment

22541

Motor Vehicle Equipment (EHSS Appr)

22550

Power Repair & Maintenance Equip

22560

Watercraft Equipment

22580

Motorized Equipment Improvements

22581

Tractor Improvements

22610

Office Appurtenances

22620

Office Furniture

22630

Office Incidentals

22640

Office Machines

22649

Local Fds-Equipment Internal Loan

22680

Office Equipment Improvements

22710

Household Equipment

22719

Food Service Equipment

22720

Law Enforcement Equipment

22730

Manufacturing Equipment

22731

Manufacturing Equipment (EHSS Appr)

22740

Non-power Repair & Maint Equipment

22750

Other Recreational Equipments

22751

Sports/Athletic Equipment

22770

Firearms Equipment

22780

Specific Use Equipment Improvements

22810

Built-In Equipment

22820

Fixtures

22830

Mechanical Equipment

22880

Stationary Equipment

22960

Ind. Cost Recoveries-Aux. Equip

22970

Late Payment Penalties-Equip

22980

Inter-Agency Recoveries

22990

Intra-Agency Recoveries

22994

Equipment Eliminations

22996

VTF Recoveries-Cont Changes

22997

Other Outside Recoveries-Cont Changes

23000

Plant and Improvements

23110

Acquisition, Bridges

23120

Acquisition, Buildings

23130

Acquisition, Highways

23140

Acquisition, Water Ports

23210

Construction, Bridges

23220

Construction, Buildings

23221

Construction, Parking Relocation Fee

2322B

Demolition

23230

Construction, Highways

23240

Construction, Water Ports

23270

Construction, Bridges and Highway Improvements

23280

Construction, Buildings Improvements

23281

Construction, Stadium Seating

23960

Ind. Cost Recoveries – Aux. Plant

23970

Late Payment Penalties

23980

Inter – Agency Recoveries – Plant and Improvements

23990

Intra – Agency Recoveries – Plant and Improvements

29100

Depreciation Expenses

29101

Amortization Expense

 

 

 

Overhead

Account

Description

OH120

Indirect Costs - State Share

OH130

Indirect Costs - Admin. Share

OH140

Indirect Costs - College/Dept Share

OH150

Indirect Costs - Capital Share

OH160

Indirect Costs - Bioinformatics

OH164

Indirect Costs - Collab. Agmt.-VBI-COS

OH170

Indirect Costs - Rsch Capital Share

OH210

Institutional Allowances - Federal

OH211

Institutional Allowances - NonFederal

OH320

Admin Allowance - Federal

OH321

Admin Allowance - NonFederal

 

 

Salaries

Account

Description

11220

Salaries Appointed Official (pres.)

11230

Classified Salaries AY

11231

Classified Salaries CY

11232

PT/TFT Classified Salaries

11250

Classified Overtime

11270

Classified Salaries, Va Law Officer

11280

Classified Salaries AY - IT

11281

Classified Salaries CY - IT

11282

PT/TFT Classified Salaries - IT

11283

Admin. Faculty Salaries AY - IT

11284

Admin. Faculty Salaries CY - IT

11285

PT/TFT Admin. Fac. Salaries - IT

11290

Classified Salaries Overtime - IT

11301

Teaching & Research Salaries AY

11302

PT/TFT Tch. and Res. Faculty Sal AY

11303

Teaching & Research Salaries CY

11304

PT/TFT Tch. and Res. Faculty Sal CY

11305

Spec Res Fac Teach & Res AY

11306

Spec Res Fac PT/TFT Teach & Res AY

11307

Spec Res Fac Teach & Res CY

11308

Spec Res Fac PT/TFT Teach & Res CY

11351

Administrative Salaries AY

11352

Administrative Salaries CY

11353

PT/TFT Admin. Fac. Salaries

11390

Faculty Bonuses & Spec. Payments

 

 

 

Wages

Account

Description

11410

General Wages

11411

Administrative Faculty Wages

11412

Tips

1141G

Wages - Seasonal / Game Worker

11430

Overtime Wages

11440

Gen. Student Wages

114GA

Graduate Assistant Wages

114MA

Graduate Asst Wages - Vet Med Res

114SGA

Sr. Graduate Assistant Wages

11460

Fed. Work Study Wages

11490

General Wages - IT

11491

Admin. Faculty Wages - IT

11601

Teaching & Research Adjunct Wages

11602

T&R Continuing Educ. Wages

11603

T&R Summer School Wages

11604

T&R One-time Payments

118GRA

Graduate Research Assist. Wages

118GTA

Graduate Teaching Assist. Wages

118MRA

Grad Research Assist. Wages - Vet M

118MTA

Grad Teaching Assist. Wages - Vet M

118SRA

Sr. Grad. Research Assist. Wages

118STA

Sr. Grad. Teaching Assist. Wages

 

 

 

Leave Payout & Recoveries

Account

Description

11310

Bonuses and Incentives

11311

One-Time Bonus

11312

One Time Bonus-Graduate Students

11313

Awards and Recognition Program

11314

Employee Car Allowance

11315

Bonuses - Coaches

11320

Salaries-Active Military Supplement

11993

Tax Shelter Annuity-Employer Match

11961

Early Retirement Incentive Payments

11971

Faculty Annual Leave Payouts

11972

Classified Annual Leave Payouts

11973

Classified Recognition Leave Payout

11981

Faculty Sick Leave Payouts

11982

Classified Sick Leave Payouts

11991

Faculty Comp. Leave Payouts

11992

Classified Comp. Leave Payouts

11960

Ind. Cost Recoveries Per Ser Chgs

11980

Inter-Agency Recov.-Compensation

11990

Intra-Agency Recov.-Compensation

11994

Intra-Agency Recov - Ops Wage

11995

House Mgmt Labor

11996

Ticket Office Door Sales

11999

Overpayments to be Reimbursed

1281Q

Moving & Relocation Services-HR

1283Q

Travel-Public Carrier-Taxable-HR

1285Q

Travel-Living Expenses-Taxable-HR

 

 

 

Stipends and Other Awards

Account

Description

14138

Employee Awards Program

1413Q

Legal Fee Awards - HR

14210

Graduate Scholarships & Fellowships

14216

Graduate Tuition Remission

14219

Tuition Remission - State Grad Scho

 

 

 

Fringe Benefits

Account

Description

11110

Employer Retirement Contributions

11111

Federal CSRS Retirement

11112

Federal FERS Retirement

11113

Federal TSP Base Contribution

11114

Federal TSP Match Contribution

11115

Virginia Law Officers Retirement

11120

FICA for Salaried Employees

11130

FICA for Wage Employees

11140

Group Insurance

11141

Federal Life Insurance

11150

Medical/Hospitalization Insurance

11151

Dental Insurance

11152

Disability Insurance

11153

Medical/Hosp. Ins. - Grad Std

11154

Medical/Hosp. Ins.-Grad Std Subsidy

11160

Retiree Health Ins. Benefits

11170

Long-Term Disability Insurance

11180

Employer Retir. Contri - ORP

11181

Employer Retir Contri- Select Plan

11182

Employer Retir Contri-Def Comp

111F1

Neg Fringe Benefits Faculty Empl.

111F2

Neg Fringe Benefits Part Time Empl.

111F3

Neg Fringe Benefits Classified Empl

111F4

Neg Fringe Benefits Grad. Std

111F5

Neg Fringe Benefits Summer Faculty

111F6

Neg Fringe Benefits Spec Res Fac

 

 

Student Fees and Tuition

Account

Description

0011

Fall Tuition and Fees

0012

Spring Tuition and Fees

0013

1st Summer Tuition and Fees

0014

2nd Summer Tuition and Fees

0015

Tuition Waivers - Offset

0017

Winter Session Tuition and Fees

0021

Vet Med Dep Forfeits

0022

Revenue Refunds

0023

Delinquent Tuit-Std Accts

0024

Scholarship Discounts & Allowances

0035

Program Revenue-LCI Radford

0051

Fall E&G Fee

0052

Spring E&G Fee

0053

1st Summer E&G Fee

0054

2nd Summer E&G Fee

0055

Delinquent E&G Fee

0058

Winter Session E&G Fee

0066

Winter Session Bldg Debt ServFee

0550

Winter Session

0080

Misc Tuition Revenue

0082

Graduate Application Fees

0083

Undergraduate Application Fee

0084

Diploma Fees

0085

Examination Fees

0086

Vet Med Application Fees

0087

Matriculation Fee

0088

Late Registration Fee

0089

Equitation Program Fees

0090

Unapplied Application Fees

0092

Loan Application Fees

0093

Reinstatement Fee

0094

International Program Fee

0095

Application Fee

0096

Transcript Fee Revenue

0097

Graduate Application for Degree Fee

0100

Transcript Fee Recovery

0051

Fall Technology Fee

0052

Spring Technology Fee

0053

1st Summer Technology Fee

0054

2nd Summer Technology Fee

0055

Delinquent Technology Fee

0060

Fall Building Debt Service Fees

0061

Spring Building Debt Service Fees

0062

1st Summer Bldg Debt Service Fees

0063

2nd Summer Bldg Debt Service Fees

0064

Delinquent Bldg Debt Service Fees

0065

Bldg Debt Service Fee Pmt To State

0031

Vet Med - Support from Maryland

0032

Vet Med - Support from Delaware

0038

Course Excess Revenue-Distance Lrng

0039

Cont Education Membership Fees

0040

Course Fees - Individual

0041

Course Fees - Contractual

0042

Course Fees - Sponsored Programs

0043

Course Fees - Other Outside Sources

0044

Course Excess Revenue - COTA

0045

Course Excess Revenue-Hotel Roanoke

0046

Course Excess Revenue - Educ Conf

0047

Food Service Certificate

0048

Course Fees - Exhibitor Donations

0049

Course Fees - Agency Advance

0056

Course Excess Rev-Public Service Pg

0057

Course Excess Rev-TAP-State 30%

 

 

 

State Government Appropriations

Account

Description

0098

General Fund Transfers

0099

General Fund Appropriations

 

 

 

Other Revenue

Account

Description

0193

Sale Of Surplus Land and Buildings

0170

Capital Outlay Revenue

0175

Trustee W/D - Construction

0176

Trustee W/D - Reserve

0101

Nova Fairfax County

0102

Other Ed & Gen Admin

0103

Nova Parking Revenue

0104

Campus Building Rent

0105

Chem Lab Breakage

0106

Library Lost Books

0107

Credential Files

0108

Returned Checks

0109

Veterans Cert

0111

Alumni Job Bulletin

0112

Resume' Expert Rev

0113

Cashier Short/Over

0114

A/R Late Paymnt Fees

0115

State Forfeited Asset Prog

0116

Budget Tuit Fees

0117

Chem Lab Kit Rental

0118

Calculator Deposits

0119

VA Racing Revenue

0121

Phone Directory

0124

Course Fees - 1000 Level

0151

Returned Ck Charge

0152

Misc Revenue

0153

Res-Rent & Utilities

0154

NOVA Bookstore Rent

0155

Classroom Rental

0156

Bookstore Rent

0157

Credit Card Processing Fee

0158

Overpayments

0159

CE-TAP-Ind.Costs-State Share

0160

ATM Machine Revenues

0161

Collection Admin Fee

0162

Program Income

0838

AR Finance Charges

0839

AR Late Fees

0864

Photography Revenues

0190

Expenditure Refunds - Prior Years

0194

Sale of Recyclables

0191

Sale of Surplus Property-General

0195

Insurance Recoveries

0192

Sale of Surp Property-ADP Equipment

0196

Surp Property Sales Tax

 

 

 

Federal Grants & Contracts

Account

Description

0203

Federal Gov't G & C (Va Flow Thru)

0205

Federal Govt Grants and Contracts

0204

Federal Work Study Revenue

0206

Federal Ind Costs Transfer to CFU

0207

Federal Admin Fees

0208

Federal Ind. Costs - Statewide Share

0209

Federal Ind. Costs - Local Share

0210

Federal Ind. Costs - Statewide Share - ARRA

0211

Federal Ind. Costs - Local Share - ARRA

0215

Federal Forfeited Asset Program

 

 

 

State Grants & Contracts

Account

Description

03007

Sale Goods / Ser. State Entities

0223

Sale Goods / Ser. State Entities

0224

State (Not VA) Gov't G & C

0225

Virginia Gov't Grants and Contracts

0226

State Ind Costs Transfer to CFU

0228

State Ind Costs - Statewide Share

0229

State Indirect Costs - Local Share

 

 

 

Local Government Grants & Contracts

Account

Description

0235

Local Govt Grants and Contracts

0236

Local Ind Costs Transfer to CFU

0238

Local Ind Costs - Statewide Share

0239

Local Ind. Costs - Local Share

 

 

 

Private Grants & Contracts

Account

Description

0252

VTIP Royalties

0255

Private Grants and Contracts

0256

Private Ind Costs Transfer to CFU

0257

Non-federal Admin Fees

0258

Private Ind Costs - Statewide Share

0259

Private Ind. Costs - Local Share

 

 

 

Private Gifts

Account

Description

0260

Private Gifts

0904

Luxury Box Revenue

0905

Premium Seating Revenue

0919

Foundation Assessment Fee

0921

Prior Year Seat Revenue

0923

Away Game Guarantees

 

 

 

Federal Government Appropriations

Account

Description

0292

Fed Approp - Mc/Stennis

0293

Fed Approp - Hatch

0295

Fed Approp - Regional Research

0297

Fed Approp - Animal Disease

0290

Fed Approp - Extension

 

 

 

Endowment Income

Account

Description

0300

Endowment Income

0301

Endowment Income - Unrealized

 

 

 

Investment Income

Account

Description

0310

Misc. Investment Income

0311

Investment Income - Unrealized

0320

Late Payment Penalty

0321

Interest on Loans Receivable

0322

Investment Income -Securities Lend

 

 

 

Education Depts - Sales & Services

Account

Description

0420

Dairy Science-Milk

0421

Dairy Science Cattle

0422

An Sci Live Animals

0423

An Sci Miscellaneous

0424

AES Steeles Tavern

0425

Painter Station

0426

AES-Eastern Virginia

0427

AES-Southwest Va

0428

Aquaculture Fish Sales (CALS)

0429

Dairy Science-Milk

0430

Dairy Science Cattle

0431

An Sci Live Animals

0432

An Sci Miscellaneous

0433

Poultry Sci-Sales

0434

Tidewater-Swine

0435

Tidewater-Crops

0436

Tidewater-Misc

0437

So Piedmont-Crops

0438

Agric Sales Misc

0439

Horticulture Garden

0466

Food Sci-Meat Sales

0471

Timber Sales

0480

Soil Testing Fees

0481

Nematode Clinic

0482

Forage Testing

0483

Agric Publications

0484

Sale CRD Publication

0485

Sale-HR Publications

0486

Sale Of Publications

0487

Sale-4H Publications

0488

Sales Video Tapes

0489

Sale-Pest Mgt Guides

0492

Family & Consumer Sci. Publications

0493

Extension - Misc.

0499

4H-Clubs Fee

0400

Sales Tax - general

0401

FBO Sales Tax

0402

Salad Bar Sales Tax

0403

Va Hist Museum Sls Tax

0404

Geol Sci Sales Tax

0405

Printing Sales Tax

0406

Vet Med Sales Tax

0407

Sales Tax-Shen Valley

0408

Publications Sls Tax

0409

Flight Instruction Sales Tax

0450

FBO Non-Tax Revenue

0451

Flight Instr Revenue

0452

FBO Taxable Revenue

0453

Home Ec Nursery Sch

0454

Psychological Serv

0455

Ctr For Family Serv

0456

Ctr for Family Serv No. VA

0457

Salad Bar Rev

0458

FBO Maintenance N-T

0459

FBO Taxable Merchand

0460

FBO Maint. Reserve

0461

Vet Med Clinic Serv

0462

Printing Sales

0463

EMC Ancil Clin Serv

0464

EMC Acillary Rental

0465

Adult Day Care Rev

0467

Coal&Energy Res Publications

0468

Geo. Publications

0469

TECH Program Revenue

0470

Flight Instruction Taxable Revenue

0490

Educational Dept Sales

0491

Museum Nat Hist Bookstore

 

 

 

Auxiliary Student Fees

Account

Description

0523

Commuter Yrly Permit

0524

Commuter Sem Permit

0525

Commuter Summ Permit

0526

Resident Sem Permit

0527

Resident Summ Permit

0528

Grad Yr Permit

0529

Grad Semester Permit

0530

Student Parking Permits

0531

Grad Daily Permits

0532

Graduate Replacement

0533

Resident Yrly Permit

0534

Commuter Dly Permit

0535

Resident Dly Permit

0536

Bt Transit

0537

Commuter Replacement

0538

Resident Repl Permit

0539

Student Summ Permit (1st & 2nd)

0521

Transfer to the Trustee

0522

Transfer from the Trustee

0091

Alcohol Class Fee

0500

Auxil Std Fee Waiver - Offset

0501

1st Summer Session

0502

2nd Summer Session

0503

Extended Summer Session

0504

Fall Semester

0505

Spring Semester

0506

Student Fees - Delinquent A/R

0507

Student Fees - Delinquent S/A

0509

Food Service Europe

0510

Orientation

0512

Euro Study Room

0513

Break Lodging - Fall

0514

Break Lodging - Spring

0515

Student Center Maint. Reserve Fee

0516

Summer Break Lodging

0517

Special Purpose Housing Vacancies

0518

Euro Student Activity Fee

0519

Schol Disc & Allow

0540

International Room & Board

0541

International Room

0542

Hlth JA trsfr to D&D

 

 

 

Auxiliary Self-Generated Revenue

Account

Description

0669

Non-Conference - Taxable

0690

Fitness Revenue

0695

Group Exercise

0757

Outside Agy - Delinq. SE & OC&C TE

0758

Student Long Distance & Model Pool

0759

Other Rev-Students

0760

Outside Agy - Delinquent SE & OC&C

0761

Outside Agy - Delinq. Long Distance

0762

Surcharge

0763

Outside Agy - Delinq. LD Tax Exempt

0764

MCI & C&P Payphones

0765

Pid Options

0766

Other Revenue - Cns

0767

Circuits Rental

0768

Cns Holding Account

0769

Cns Overpayments

0770

Data Connections

0771

Video Service

0772

Datakit Rental

0773

ATM Revenue

0774

Misc. Inbound Modem Pool

0775

Satellite Uplink

0776

Satellite Downlink

0777

Electronic Villages

0778

Service & Equipment

0778B

Converged Services

07AC

CFA Advertising Revenue

07AD

Ctr for the Arts Rentals Revenue

0779

Long Distance

0780

Machine Shop Rev

0781

Cable Sales Taxes

0782

BEV - Educational Services

0783

BEV - Network Support

0784

BEV - Information Design

0785

New Data Connections

0786

Special Projects

0787

New Datakit (Installations/Rental)

0813

MetaPOP Cost Share

0815

Network Management Fees

0824

Network Virginia

0825

Wireless Services

0830

CNS - Materials

0832

CNS - Labor

0834

BEV - Publishing

0845

CNS-E&G Refund

0846

CNS-Commissions

0847

CNS- IT VCOM

0853

MatP Account Payment

0873

Concessions Commission

0874

Gobblerfest Revenue

0875

FOIA Revenues

0879

Printing Sales - Non Taxable

08AA

Fleet Services VTCRI Shuttle

0601

DBHCC Dining Room Deposits

0602

DBHCC F&B Sales Tax

0603

DBHCC Lodging & AR Deposits

0604

Rentals & Other Inc.

0605

DBHCC Lodging Sales Tax

0606

Conf Serv Rev - University

0819

Conf Serv Ref - Program Development

0820

Conf Serv Ref - Other

0821

DBHCC Telephone Revenue

0829

Advance Deposits

0739

Nonstudent Meal Plan

0740

Express Cash Sales

0741

Catering - Taxable

0742

Catering-Tax Collect

0743

Catering-Non Taxable

0744

Catering-We Care Pro

0745

Dining Dollars

0746

Id Process Fee

0747

Nontax Groups

0748

Optional Dining Dollars

0749

Dietrick Cash

0750

Food Court Cash

0751

Cs Debit Card Sales

0752

Hokie Grill Cash

0753

Vet Med/Crc Cash

0754

Shultz Cash

0755

Deets Plc Cash

0756

Food Svc Esc Non-Con

0816

Shultz Express Cash

0833

Faculty/Staff Dining Dollars

0836

CESA Summer Dining Services

0848

Sbarro Cash

0849

Au Bon Pain Cash

0861

Au Bon Pain DB Cafe

0687

Equip Room Revenue

0688

Towel Revenue

0689

Master's Swim Revenue

0690

Weight Room Revenue

0691

Facility Access Fee

0692

Team Sports Revenue

0693

Aquatics Revenue

0694

Gymnastics Instruction

0695

Fitness Revenue

0696

Pro Shop Sales

0794

Miscellaneous Recr Sports

0802

Recreation fee

0823

Swim Instruction

0826

Internet Sales Revenue

0866

Locker Revenue

0733

Housing-Non-Stu Taxa

0734

Housing-Damage Bill

0735

Hsg-Non-Stu/Non-Tax

0736

Res Fac Esc Non-Cont

0737

D&D Trsf To Centr Id

0738

Housing-Fraternity

0797

Housing - Delinq AR

0801

VTOCH Fairs & Services

0837

CESA Summer Residential Services

0670

Debit Card Revenue

0671

Telefax Revenue-Lib

0672

Photocopy Rev-Lib

0673

Document Delivry Rev

0674

N&W Photos

0675

Lib Publications Rev

0543

Bridal Workshops

0544

Concerts/Recitals

0545

Religious/Memorial Services

0546

Graduation/Commissions

0650

Chapel Space Rental

0651

Chapel Initiations

0652

Chapel Meetings

0653

Chapel Lecture/Semin

0654

Chapel Damage & Vosc

0655

Chapel Equip Rental

0676

Miscellaneous Parking Income

0677

Aux Traffic Fines

0678

Fac/St Payroll Ded

0679

Fac/St Yearly Permit

0680

Non-Student Parking Permits

0681

Fac/St Semest Permit

0682

Fac/St Summ Permit

0683

Fac/Staff Ridership

0684

Fac/St Daily Permit

0685

Traf Fine Late Chgs

0686

Fac/Stf Replacement

0792

NOVA Contract Service

0793

NOVA Faculty/Staff Permit

0803

Boot and Tow

0804

Fac / St Two-Year Permit

0805

DBH Permit

0806

Contractor Permits

0811

NOVA Fac/St Semest Permit

0812

NOVA Fac/St Payroll Ded

0814

NOVA Fac/St Two-Year Permit

0721

Johnston-ATM

0722

Johnston-Locker Rent

0723

Johnston-Vending

0724

Johnston-Contr Rent

0725

Johnston-Reserv Rent

0726

Johnston-Acad Rent

0727

Squires-Contr Rent

0728

Squires-Reserv Rent

0729

Squires-Acad Rent

0730

Housing-Fac Rental

0731

Dining-Rent

0732

Facility Rental Rev

0857

GLC Reservation Rent

0858

GLC Academic Rent

0859

GLC Facility Rent

0865

GLC Lockers Rental

0607

Copy Machines Jsc

0608

Ticket Sales Commissn

0609

Squires Auto Teller

0610

Sale Of Art Work Ssc

0611

Phone Surchg Ssc

0612

Ticket Sls Postage

0613

Breakage/Repl-Ssc

0614

Copy Machines Ssc

0615

Squires Locker Rent

0616

Squires-Advertising

0617

Ticket Process Fee

0618

Ticket Stock Rev

0619

Rent Ballrm Thtr Eqp

0620

Billiards Ssc

0621

Bowling Open Ssc

0622

Bowling Leagues Ssc

0623

Bowling Ball Cleaner

0624

Squires - Vending

0625

VO Rentals

0626

Billiard Cue Rental

0627

Acu-I Program Rev

0628

Vehicle Rent

0629

VO ProShop Sales

0630

Student Ctr Crafts

0631

Shuffleboard Ssc

0632

Squires Damages

0633

VO Damages

0634

Squires Misc Rev

0701

Bowl Shoe Rent

0788

Squires Amusements

0789

VO Trips

0791

Hokie Passport Rev

0800

Table Tennis

0817

BreakZone / EndZone Lounge Fees

0818

Bowling Class Fees

0831

Foosball

0835

Movie Ticket Sales

0850

Internet Order Fee

0851

Internet Ticket Fee

0852

Production Equipment Rental

0854

Ticket Office Exchange Fee

0855

GLC ATM's

0856

GLC Equipment Rent

0860

GLC Miscellaneous Income

0639

Cadet Only Revenue

0640

Af Field Trainin Ucf

0641

Music Dept Revenue

0642

Other Dept Revenue

0643

State Related Revenu

0644

Taxable Stu,Fac,Staf

0645

Non-Tax Stu,Fac,Staf

0646

Non-Taxable Public

0647

Ts Uma Uniform

0648

Taxable Cadet Sales

0649

Non-Tax Cadet Sales

0635

Electric Serv/Town

0636

Electric Serv/County

0637

Sales & Serv Non-Kwh

0637X

Non-Taxable Sales / Services Non-Kwh

0638

Elec Ser Campus-E&G

0795

Elec Ser Campus-Auxil

0796

Cash Short/Over

0844

Electric Serv-E&G Refund

0697

Sales Tax Coll - Misc Aux

0698

Stu Ctr Art Sale Tax

0699

Sales Tax EE/PC Maint

0700

Sh Pharmacy Sls Tax

0706

Tax, Leisure Services

0707

Tennis Pav Sales Tax

0708

Tax, Squires Student Center

0709

Initiations-Tax

0710

Chapel Meetings Tax

0711

Chapel Weddings-Tax

0712

Sale Tax Collected

0717

Tax, GBJ

0718

Fac Rental Sales Tax

0719

Hsg-Tax Collected

0720

Food Ser Tax Collect

0790

Chapel Equip Rental Tax

0822

Software Sales Tax

0862

Tax, Graduate Life Center

0656

Hospital Other Cred

0657

Laund Lost Rev-Flood

0658

Equine Ctr Debt Rev

0659

Golf Course

0660

Tennis Pavilion

0661

Licensing Cars Ofset

0662

CID Cars Offset

0663

Athl Pledge Revenue

0664

State Rel Revenue

0665

Subcontrct Maint Ee

0666

Student Pc Setup

0668

Taxable Summer Conf

0669

Tax Non-Conference

0798

Central ID (Hokie Passport)

0799

Licensing & Trademark

0827

Student Software Sales

0840

Pouring Rights-Sponsorship Fee

0841

Pouring Rights-Upfront Fee

0842

Pouring Rights-Culin Serv Net Fund

0843

Intensive Short Courses

0863

Career Services Misc Revenue

0900

Dining - Burger'37 Revenue

0929

Signature Engineering Bldg-Revenue

 

 

 

Intercollegiate Athletic Sales and Serv.

Account

Description

0901

Game Income - Home Gross

0902

Game Income - Home Settlements

0903

Game Income-Student Season Tickets

0906

Luxury Box Season Ticket Sales

0907

Premium Seat Season Ticket Sales

0908

Individual Game Ticket Sales

0909

Season Ticket Sales

0910

Capital Assessment Fee

0917

Football - Spring Game

0918

Chair Back Seats

0920

Game Revenue - Prior Year

0911

Game Income - Away

0912

Post-Season Income

0913

Concessions - Athletics

0914

Parking Income

0915

Handling Fee Revenue

0916

Internet Processing Fee

0925

Sales Game Programs

0926

Ads - Game Programs

0927

Promotional Tickets

0928

Single Game Tickets

0931

NCAA Allocation

0932

ACC Revenue

0933

Atlantic 10 Income Allocations

0934

Women's Sports Allocation

0935

University Athletic Allocations

0936

Men's Sports Allocation

0937

ACC TV Appearances

0938

ACC Basketball Exhibitions

0828

Sport's Clinics

0941

Brochures - Sports Info Dir

0942

Hokiesports.com - The Newspaper Rev

0943

Hokie Kids Club

0944

VTAF, Inc.

0945

VTF Endowment Earnings

0946

VT Services

0947

Transfer from sports VTF Funds

0951

Athletic Radio Network

0952

Athletic Apparel Contract

0961

Athletics Facilities Rental

0962

Athletics Lease Agreements

0964

Athletic Parking Leased Spaces

00807

Athletics - Advertising

0971

Athletics Advertising

00808

Athletics - Contract Settlement

0981

Athletics - Contract Settlement

0996

Intercollegiate Athletic Fees

0997

Intercoll. Athl. Sales & Serv-State

 

 

 

 

Last updated: 09/29/2014

 

 

Non-Personnel Services Expenditure Account Codes

 

Account codes are used to classify expenditures and revenues into proper categories. It is through

the classification that the university analyzes expenditures for such purposes as indirect costs rate

analyses, equipment matching support, annual financial statement production, and departmental

budget analyses. It is important that the proper account code be used when transactions are

entered in the accounting system.

Use the 5-digit code that accurately classifies the expenditure. Do not use the 5-digit codes

ending in “00.” Those codes are for general descriptions of the section and are not data enterable.

In some sections, there are lower level codes for specific types of the commodity. Example:

Messenger services – Most departments will use the 12130 account code. Optionally, they may

elect to use account code 12135 if they want to track overnight messenger services.

 

 

 

12000 CONTRACTUAL SERVICES: Includes expenditures for communication services,

employee development services, health services, management and informational services,

repair and maintenance services, support services, technical services, and transportation

services.

 

 

(12050) Seat Management Services: Include expenditures for Seat Management services,

which provides computer hardware and software through a contract from a single source.

Services include hardware, software, support, and disposal. (The state of Virginia defines

Seat Management as “a contractual arrangement that provides an agency with the means to

acquire externally managed life cycle support from a single source for all or part of their

distributed computing environment, including hardware, software and support services.”)

 

 

 

121XX COMMUNICATION AND FREIGHT SERVICES: Includes expenditures for

freight and express services, media services, messenger services, postal services, printing

services, and telecommunications services.

 

 

(12110) Express and Moving and Hauling Services: Include expenses for premium

services provided for express or urgent deliveries of printed matter, goods, and

commodities by common or contract carrier or by hired vehicles, i.e Overnight AM,

Overnight PM, etc. Additionally, include expenses for common or contract carrier for

moving office furniture and appurtenances to other office locations. For personal moving

and relocation expenses, see account 12810.

 

(1211M) Office, Lab Equipment Moving

 

 

(1211U) Express Services – Unallowable/Unallocable for Indirect cost purposes

 

 

(12120) Outbound Freight Services

 

(1212U) Outbound Freight – Unallowable/Unallocable for Indirect cost purposes

 

(12130) Messenger Services: Include expenses for services provided to distribute messages and

packages by private or state courier services. Services of this type tend to be restricted to a local

or small geographic delivery zone.

 

(12131) Lab Sample Shipping

 

(12135) Overnight Messenger Service

 

(1213A) Messenger Serv-Fed Ex Payroll TypeA

 

(1213R) Messenger Services – Recruiting

(1213U) Messenger Services – Unallowable/Unallocable for Indirect cost purposes.

 

(12140) Postal Services: Include expenses for services provided to distribute printed matter by

the United States Postal Service, e.g., stamps, stamped envelopes, postage meters, and permit

fees. Exclude expenses chargeable to either 12120 or 12190.

 

(12141) Postal Services Overpayment

 

(12142) Postal Services - Permit 10

 

(12143) Postal Services - Postage Due

 

(1214R) Postal Services – Recruiting

 

(1214U) Postal Services – Unallowable/Unallocable for Indirect cost purposes

 

(12150) Printing Services: Include expenses for services provided by state agencies for

designing, printing, collating, and binding. Use account 12156 for services received from a

private vendor.

 

(12151) Engraving Services

 

(12152) Copy Centers

 

(12153) Copier Management Program

 

(12154) Satellite Printers

 

(12155) Docuprint

 

(12156) Printing Services – Private Vendors

 

(1215G) Printing - Game Day (Athletics)

 

(1215R) Printing Services – Recruiting

 

(1215U) Printing & Engraving – Unallowable/Unallocable for Indirect cost purposes.

 

 

(12160) Telecommunications Services (provided by DIT): Include expenses for services

provided for cables, facsimile-transmissions, local and long distance voice, video, and data

connections including telephone service, telegrams, teletype transmission, and similar

telecommunication services provided by DIT.

 

 

(12170) Telecommunications Services (provided by Non-State vendor): Include expenses for

services provided for cables, facsimile transmissions, local and long distance voice, video, data

connections including telephone service (internet/cable service), telegrams, teletype

transmission, and similar telecommunications services provided by the private sector.

 

(12171) Fixed Phones (Non-State)

 

(12172) Cellular Phones/Pagers (Non-State)

 

(12173) Video Telecom Services (Non-State)

 

(1217U) Telecommunications (Non-State) – Unallowable/Unallocable for Indirect

cost purposes.

 

 

(12180) Telecommunications Services (provided by another State agency, i.e. CNS): Include

expenses for services provided for cables, facsimile transmissions, local and long

distance voice, data connections including telephone service, telegrams, teletype transmission,

and similar telecommunications services provided by state agencies other than DIT.

 

(12181) Fixed phones

 

(12182) Cellular phones/pagers

 

(12183) Video Telecommunication Services

 

(1218R) Other Telecommunication Services – Recruiting

 

(1218U) Telecommunication Services (State) – Unallowable/Unallocable for

Indirect cost purposes

 

(12190) Inbound Freight Services: Include expenses for package delivery and freight

services provided by common or contract carriers or hired vehicles for the inbound

movement of commodities. Use this category whenever shipping costs are listed as a

separate line item on vendor invoices for goods or materials.

 

 

122XX EMPLOYEE DEVELOPMENT SERVICES: Include expenditures related to

employee tuition reimbursement and employee training consulting services, including

expenditures for organization memberships, publication subscriptions, and all training related

support costs. For registration fees and travel expenses for employees traveling to

conferences, workshops, and other training programs, see 12890, 12897, and 12898.

 

 

(12210) Organization Memberships: Include expenses for memberships to

professional organizations.

 

(12211) Entry Fees

 

(12212) Memberships – Taxable

 

(12213)  Athletic Conference Fees

 

(1221U) Org. Memberships – Unallowable/Unallocable for Indirect cost

Purposes

 

(12220) Publication Subscriptions: Include expenses for subscriptions to professional or

technical publications used for professional development, not purchased for general library

use. For related expenses, see 22210 and 22240.

 

(12221) Electronic Subscriptions

 

(1222R) Publication Subscriptions – Recruiting

 

(1222U)  Publication Subscriptions-Unallowable

 

(12250) Employee Tuition Reimbursement: Include reimbursement to state

employees for courses taken and satisfactorily completed.

 

 

(1225U) Employee Tuition Reimbursement – Unallowable/Unallocable for

Indirect cost purposes

 

(12260) Employee Training Consulting Services: Include expenditures paid to bring

professional training consultants to Virginia Tech for employee development, including

expenses for course development, delivery, administration, or evaluation. Travel

expenses related to employee training consultants should be charged to 12890.

 

(1226U) Training Consulting Service – Unallowable/Unallocable for Indirect cost

purposes.

 

123XX HEALTH SERVICES: Includes expenditures for clinic services, dental services,

hospital services, medical services, nursing home services, and x-ray and laboratory

services.

 

(12310) Clinic Services: Include expenses for out-patient services provided by

hospitals, public health clinics or emergency rooms.

 

(12320) Suspense: Error Account (Controller’s Office Use Only)

 

(12340) Medical Provider Services: Include expenses for services provided by nurses,

physicians and similar health care professionals. Also include materials and supplies.

Institutional staff services are to be coded in this category only if separately billed.

 

(12341) Medical - Eye Care

 

(12360) X-Ray and Laboratory Services: Include expenses for services provided by

dental, hospital and medical laboratories.

 

(12361) Medical - Drug Testing

 

124XX MANAGEMENT AND INFORMATIONAL SERVICES: Includes expenditures

for auditing services, fiscal services, legal services, management services, personnel

development services, and public informational and public relations services.

                                                                                                        

(124ZL) International Travel Insurance: Includes the purchase of international travel

insurance.

 

(12410) Auditing Services: Include expenses for services provided by private sector

auditors.

 

(12420) Fiscal Services: Include expenses for services provided by private sector

accountants, financial advisors and similar experts.

 

 

(12421) Service Charges

 

(12422) Investment Management Services

 

(12423) Dev/Mgt Endowment Services

 

(12424) Receipt Processing Services

 

(12425) Property Management Services

 

(12426) Bad Debt Expense

 

(1242U) Fiscal Services – Unallowable/Unallocable for Indirect cost purposes

 

(12430) Attorney Services: Includes expenses for services provided by law firms or private

attorneys. (Attorney General approval required in advance of payment.)

 

(1243U) Attorney Services – Unallowable/Unallocable for Indirect cost purposes

 

(12440) Management And Skilled Services: Include expenses for services provided by

economists, industrial engineers, interpreters, market analysts, planners, public administrators, and

similar experts.

 

(12441) Consulting Services 

 

(12442) Referees and Game Officials

 

(12443) Photographic Services

 

(12444) Artistic Services

 

(12445) Ed. Conference Equipment Setup

 

(12446) Videotaping/Audio taping Services

 

(12447) Musical Services

 

(12448) Ed. Conference Satellite Services

 

(12449) Ed. Conference Telecomm Services

 

(1244A) Analytical Services

 

 

(1244B)  Shared CESA Operating Expenses

 

(1244C) VCOM Contractual Services: Include payments to VCOM to reimburse service

expense when VCOM faculty spend time doing Virginia Tech research in accordance with

the VCOM agreement.

 

(1244D) Continuing Education Workshop Support to OSP

 

(1244E) Carillion Contractual Services

 

(1244G) Management & Expert Services - Game Day (Athletics)

 

(1244H) Golf Coaching Services

 

(1244J) Hazmat Abatement

 

(1244K) Field Cmplnce Inspectns-3rd Party

 

(1244L) Value Engineering (Outside Firm)

 

(1244R) Service Center Services

 

(1244U) Expert Services – Unallowable/Unallocable for Indirect cost purposes.

 

(1244V) Facility Fee - Virginia Tech Affiliated

 

(1244W) Department CPE Admin Fee

 

(1244X) Bureau of Capital Outlay Mgmt Fees

 

(1244Y) Geotechnical Services

 

 

(12450) Personnel Management Services: Include expenses for services provided by

management experts who advise on manpower development, personnel evaluation and employee

performance review.

 

(12451) CEU Recording Fees

 

(12452) Cont. Ed. Program Certificate Framing

 

(12453) Other Continuing Education Services

 

(12460) Public Informational and Public Relations Services: Include expenses for services

provided by private sector advertising, promotional, public relations, and similar firms which

prepare and disseminate information. Exclude expenses chargeable to 12120.

 

(12461) Direct Mail Marketing Services

 

(12462) Promotional Brochures

 

(12463) Promotional Flyers

 

(12464) Promotional Letters

 

(12465) Other Promotional Services

 

(12466) Promotional Posters

 

(12467) Envelopes - Promotional Mailings

 

(12468) External Mailing List Rental

 

(12469) Internal Mailing List Rental

 

(1246A) Media Advertising

 

(1246B) Promotional 1st Class Postage

 

(1246C) Promotional 3rd Class Postage

 

(1246D) Promotional 3rd Class Oversize Postage

 

(1246E) Promotional 3rd Class Post – Outside

 

(1246M) Promotional Media/Photo Services

 

(1246U) Public Relations Services – Unallowable/Unallocable for Indirect cost purposes.

 

(12470) Legal Services: Include expenses for court reporters hearing examiners,

miscellaneous court costs, recording fees, and legal services other than attorney fees.

 

(12471) Legal Permits

 

(12472) Visa / Permanent Residency Fees

 

(12480) Media Services: Include expenses for services provided to advertise by magazine,

newspaper, periodical, radio, television, or other media. Exclude expenses chargeable to

1246.

 

(1248UMedia Services – Unallowable/Unallocable for Indirect cost purposes

 

(12490Recruiting Advertising

 

125XX REPAIR AND MAINTENANCE SERVICES: Includes expenditures for custodial

services, electrical repair and maintenance services, equipment repair and maintenance

services, extermination/vector control services, highway repair and maintenance services,

mechanical repair and maintenance services, plant repair and maintenance services,

reclamation services, and vehicle repair and maintenance services that are under contract.

 

 

(12510) Custodial Services: Include expenses for services provided to clean, maintain

and protect buildings, grounds, shelters, and towers.

 

(1251G) Custodial Services-Game Day

 

(1251U) Custodial Services-Unallowable

 

(12520) Electrical Repair and Maintenance Services: Include expenses for services

provided to repair and maintain electrical systems (including network cabling) in

buildings, shelters, towers, and on grounds.

 

(12521) Replacement Lighting

 

(12522) Alarm Maintenance

 

(12530) Equipment Repair and Maintenance Services: Include expenses for services

provided to repair and maintain calculators, furniture, typewriters, and other equipment.

Include expenses for maintenance contracts. For related expenses, see 12560 and 12590.

 

(12531) Lab equip/instruments Repair

 

(12532) Electronic equip. Repair & Maintenance

 

(1253G) Repair & Maintenance - Game Day (Athletics)

 

(12540) Extermination/Vector Control Services: Include expenses for services

provided to control or eradicate diseased or disease-carrying animals, insects or pests.

 

(12550) Highway Repair and Maintenance Services: Include expenses for services

provided by the private sector to repair and maintain bridges, highways, and roads.

Include expenses for supplies and materials, if it is included in the cost of work

performed under contract.

 

(12560) Mechanical Repair and Maintenance Services: Include expenses for services

provided to repair and maintain air conditioners, elevators, furnaces, plumbing, and other

mechanical equipment.

 

(12570) Plant Repair and Maintenance Services: Include expenses for carpentry,

minor masonry, painting, and other services provided to repair and maintain plant

facilities. For related expenses, see 1252 and 1256.

 

 (12571) Departmental Maintenance Allocation

 

(1257U) Physical Plant R&M – Unallowable/Unallocable for Indirect cost Purposes

 

 

(12580) Natural Resource Reclamation Services

 

 

(12590) Vehicle Repair and Maintenance Services: Include expenses for services

provided to repair and maintain agricultural vehicular equipment, aircraft equipment,

construction equipment, motor vehicle equipment, watercraft equipment, and other

vehicular equipment.

 

 

126XX SUPPORT SERVICES: Includes expenditures for architectural and engineering

services, aviation services, clerical services, food and dietary services, laundry and linen

services, manual labor services, production services, and skilled services.

 

 

(12610) Architectural and Engineering Services: Include expenses for services provided

by private sector appraisers, architects, draftsmen, engineers, landscape architects, and

surveyors.

 

(12611Administrative Charges

 

(12612Bidding & Construction Admin Srvcs

 

(12620) Aviation - Survey, Monitoring, etc

 

(12630) Clerical Services: Include expenses for services provided by private sector typing,

keypunching, word processing, filing, secretarial, stenographic, and similar clerical firms.

 

(12640) Food and Dietary Services: Include expenses for services provided by state agencies

or the private sector to provide meals and food on a one-time or a continuing basis.

 

(12641) Refreshment Breaks - Food Prep.

 

(12642) Breakfasts - Food Prep

 

(12643) Lunches - Food Prep

 

(12644) Dinners - Food Prep

 

(12645) Banquets - Food Prep

 

(12646) Socials/Receptions - Food Prep

 

(12647) Conference Guest Food Prep

 

(12648) Other Food Prep Services

 

(12649) Alcoholic Beverages – Conferences

 

(1264U) Food Prep. Services – Unallowable/Unallocable for Indirect cost purposes

 

(12650) Laundry and Linen Services: Include expenses for services provided by another

state agency or commercial establishment for laundry and linen. Include payment of claims

for damaged laundry and dry cleaning.

 

(12660) Manual Labor Services: Include expenditures for services provided by State agencies

or the private sector for manual and unskilled laborers.

 

(12661) Contract Labor

 

(12662) Hauling Services

 

(12670) Production Services: Include expenses for services provided by state agencies or the

Private sector to develop, manufacture or produce goods or materials, e.g. film processing.

 

(12671) Fabrication Services

 

(1267U) Production Services – Unallowable/Unallocable for Indirect cost purposes

 

 

127XX TECHNICAL SERVICES: Includes expenditures for information technology (IT)

related services such as systems and development, hardware maintenance, software

maintenance, packaged software acquisitions and maintenance, and operations.

 

 

(12710) Information Management Design and Development Services (provided by

VITA): Include expenses for services provided by the Virginia Information

Technologies Agency (VITA) computer system analysts, programmers, and other

technical and management personnel who provide assistance in IT planning, feasibility

analysis, and design and in the development of systems.

 

 

 

 

(12730) Information Management Design and Development Services (provided by

another State agency (not VITA) or vendor): Include expenses for services provided

by State-employed (other than VITA) or private sector computer systems analysts,

programmers and technicians and other technical and management personnel who

provide assistance in IT planning, feasibility analyses, and design and development of

systems.

 

 

(12740) Computer Hardware Maintenance Services: Include expenses for services

provided to repair and maintain computer and computer peripheral hardware. Use 12050

for seat management services.

 

 

(12750) Computer Software Maintenance Services: Include

expenses for services provided to maintain purchased/owned software.

 

 

(12755) Cloud Plug-in/Application Services: Include

expenses for cloud computing model in which a third-party provider externally hosts services that provide functional software application services. Some examples include Canvas, EvaluationKit, PeopleAdmin, Piazza, Qualtrics, Tapingo. See account code 15330 for Software Subscriptions - On Site Non-Hosted.

 

 

(12756) Cloud Infrastructure/Platform Services: Include

expenses for cloud computing model in which a third-party provider externally hosts services that provide processing, storage, or application development services. Some examples include: Microsoft Azure, Amazon Web Services (AWS), Docker. See account code 15330 for Software Subscriptions - On Site Non-Hosted.

 

 

(12760) Computer Operating Services ( provided by VITA): Include expenses for

services provided by VITA computer operations personnel and other costs associated

with the operation of computer hardware.

 

 

(12770) Computer Operating Services (provided by another State agency (not

VITA) or vendor): Include expenses for services provided by state employed (other

than VITA) or private sector computer operations personnel and other costs associated

with the operation of computer hardware.

 

 

(12780) VITA Information Technology Integration Costs – Goods and Services

Costs: Include “direct bill” expenses for the VITA bills that are for goods and services

that are purchased on behalf of transitioned agencies with that agency’s prior approval.

VITA will bill for direct costs plus a JLARC approved administrative fee. See VITA

directive on use of this code.

 

(12781) Allocated Computing Charges

 

 (12790) Computer Software Development Services: Include expenses for consulting

services to custom develop software or modify or customize existing software or

Commercial off the Shelf Software (COTS). See also 22180 for software purchases (and

definition of software) and 22190 for development tool purchases.

 

(12791) Personal Software

 

(12792) Server Software

 

 

128XX TRANSPORTATION, TRAVEL, AND EMPLOYEE DEVELOPMENT

SERVICES: Includes expenditures for employee moving and relocation services, personal

vehicle travel, public carrier travel, personal and state vehicle travel, subsistence and

lodging, and travel supplements and aid.

 

 

(12810) Moving and Relocation Services: Include expenses for services provided for an

employee's family and household, incidental to a new place of employment. Use this code,

also, for the expenses of a newly-employed person when appropriately approved or in

conjunction with the Uniform Relocation Act. Include expenses for travel mileage, fares,

meals, lodging, transportation and storage of household goods, temporary living

allowance, search for a new residence, sale of former residence, and related authorized

miscellaneous allowances.

 

 

 (12820) Travel, Personal Vehicles: Include expenses for transportation by personal

vehicle. Exclude parking fees and tolls. Travel costs associated with attending employee

training courses and conferences should be charged to 12890.

 

 

 

(12830) Travel, Public Carriers: Include expenses for individual travel by aircraft

(state and private sector), airport limousine, bus, leased vehicle, taxi, train, and

watercraft. Include parking fees and tolls. Travel costs associated with attending

employee training courses and conferences should be charged to 12890.

 

 

(12831) Air Travel, Public Carriers

 

(12839) Courtesy Cars  

 

 

 

(12840) Travel, State Vehicles: Include expenses for transportation by state vehicles.

Exclude parking fees and tolls. Travel costs associated with attending employee training

courses and conferences should be charged to 12890.

 

 

(1284B) Team Travel State Vehicle - Band (Athletics)

 

(1284C) Team Travel State Vehicle - Cheerleaders (Athletics)

 

(1284G) Team Travel State Vehicle - Game Day (Athletics)

 

(1284R) Travel, State Vehicles - Recruiting

 

(1284T) ) Travel, State Vehicles – Team Travel

 

 

 

(12850) Travel, Subsistence and Lodging: Include expenses for gratuities, lodging, and

similar subsistence and for parking fees and tolls related to 12820 and 12840. Include expenses

for non-employee travel to conferences, training sessions, workshops and seminars. Travel costs

associated with attending employee training courses and conferences should be charged to

12890.

 

 

(12851) Ed. Conference Participant Lodging

 

(12852) Ed. Conference Guest Registration

 

(12854) Ed. Conference Outside Instructor Lodging 

 

(1285A) Post Season Reimbursements

 

(1285B) Team Travel - Band (Athletics)

 

(1285C) Team Travel - Cheerleaders (Athletics)

 

(1285G) Team Travel - Game Day (Athletics)

 

 

 

(1285M) Preseason/Extra Meals (Athletics)

 

(1285R) Recruiting Travel (Athletics)

 

 

(1285T) Team Travel (Athletics)

 

(1285V) Virginia Tech Affiliated Hotel Conference Travel Costs

 

 

 

 

(12880) Travel, Meal Reimbursements – Not Reportable to the IRS: Include reimbursements

for meal expenses which were incurred during trips which required overnight lodging or rest or for

special work assignments, such as business luncheons, recruiting or interviewing job applicants

through the lunch hour, or any overtime work in which a meal is purchased by an employee and is

eaten on the employer's premises for the convenience of the employer. (Meals which are part of an

employee training or education package (conference) should be charged to 12890.)

 

 

 

(12890) Employee Training and Conferences – Transportation, Lodging, Meals, and

Incidentals: Include costs for airfare, taxis, tolls, lodging, meals, and personal vehicle

mileage reimbursement, associated with employee training and development. Include

expenses for employee travel to conferences, conventions, workshops, seminars, and

training courses. (For registration fees see 12897 and 12898) (Expenses for nonemployees

to attend conferences and training sessions should be charged to other account codes

describing the various expenditure type, i.e. 12850 for lodging and meals.)

  

  

(12897) Employee Training Courses, Workshops, and Conferences: Include costs

such as registration fees and materials for employees attending training courses,

workshops, and conferences. (For related expenditures such as travel costs, use account

12890. Do not include expenses for information technology training, use account

12898.)

 

(12898) Employee Information Technology (IT) Training Courses, Workshops, and

Conferences: Include expenditures such as registration fees and materials for employees

attending training courses, workshops, and conferences on information technology. (For

related expenditures such as travel costs, use account 12890. Do not include expenses for

non-information technology training, use account 12897.)

 

 (1289B) Registration Fees - Sponsored Projects

 

 (1289C) Registration Fees - Entry Fee

 

(1289U) Convention and Education – Unallowable/Unallocable for Indirect cost

Purposes

 

 

(12960) Ind. Cost Recoveries-Aux. Contracts

 

(12970) LATE PAYMENT PENALTIES FOR CONTRACTUAL SERVICES:

Include expenses for charges assessed by vendors for the late payment of invoices for

contractual services pursuant to the Prompt Payment Act.

 

 

(12980) INTER-AGENCY RECOVERY FOR CONTRACTUAL SERVICES:

 

(12990) INTRA-AGENCY RECOVERIES FOR CONTRACTUAL SERVICES:

Recovery of the cost of contractual services incurred by programs or subprograms within

the same agency or agencies under the auspices of a single board or commission.

 

(12991) Intra-Agency Recoveries- Docuprint

 

(12992) Intra-Agency Recov- Interface Error

 

(12993) Recoveries-Conference Admin Costs

 

(12994) Recoveries-Agency Advance Refund

 

(12995) Conferences - Assocciation Pass Through

 

(12996) VTF Recoveries-Services

 

(12997) Other Outside Recoveries-Services

 

(12998) Recoveries - Daily Rental

 

(12999) Recoveries - Monthly Rental

 

(1299A) Recoveries - Cont Ed E&G

 

 

13000 SUPPLIES, MATERIALS, AND EQUIPMENT COSTING LESS THAN $2,000 PER

ITEM: Include expenditures for administrative supplies, energy supplies, manufacturing

and merchandising supplies, medical and laboratory supplies, repair and maintenance

supplies, residential supplies, specific use supplies, and equipment costing less than $2000.

The account codes for equipment costing less than $2,000 each are located at

Non-Personnel Services Expenditure Account Codes

Page 14 As of 10/16/06

the end of the 13000 account codes and before the 14000 account codes. They are located in

the “supplies” section of the accounts because they are deducted from the supplies budgets

and not the equipment budgets in Banner.

 

 

 

 

131XX ADMINISTRATIVE SUPPLIES: Includes expenditures for apparel supplies,

office supplies, stationery, and forms.

 

(13110) Apparel Supplies: Include expenses for uniforms, protective gear and similar

apparel items for state employees, who are furnished apparel by the state.

 

(13111) Uniforms

 

(13112) Uniform Accessories

 

(13120) Office Supplies – General: Include expenses books, binders, clips, file folders,

ribbons (all types), small batteries, tape (all types), writing utensils and similar office items.

 

(1312U) Office Supplies – Unallowable/Unallocable for Indirect cost purposes.

 

(13130) Stationery & Forms – Gen.: Include expenses for carbon paper, employment

application forms, ledger sheets, letter sheets, mailing envelopes, other informational and

record forms, other paper, and similar stationery items.

 

(1313U) Stationary & Forms – Unallowable/Unallocable for Indirect cost

Purposes

 

132XX ENERGY SUPPLIES: Includes expenditures for coal, gas, gasoline, and oil.

 

(13210) Coal: Include expenses for coal or coke consumed in transportation, heating

and/or power generating plants. Include the cost of transporting the coal.

 

 (13211) Coal - Electricity Generation

 

(13220) Gas: Include expenses for natural and manufactured gas consumed for cooking,

heating, power generating plants, and laboratories.

 

(13221) Piped - Natural Gas

 

(13222) Vehicular Natural Gas

 

(13223) Propane

 

(13230) Gasoline: Include expenses for diesel fuel, gasoline or similar fuel consumed in

the engines and motors of aircraft, motor vehicles, power equipment, and watercraft.

 

(13231) Vehicular Gasoline

 

(13232) Diesel

 

(1323U) Gasoline – Unallowable/Unallocable for Indirect cost purposes

 

(13240) Oil: Include expenses for fuel oil, oil and oil derivatives consumed in

transportation, heating and/or power generating plants. Include the cost of transporting

the oil.

 

(13241) Vehicular Oil

 

(13250) Steam Charges

 

133XX MANUFACTURING AND MERCHANDISING SUPPLIES: Includes

expenditures for alcoholic beverages, license tags, manufacturing supplies, merchandise,

and packaging and shipping supplies.

 

 

(13310) Alcoholic Beverages: Include expenses for purchases of alcoholic beverages

which are used strictly for resale purposes.

 

(13320) License Tags And Decals: Include expenses for decals and motor vehicle

license tags.

 

(13330) Manufacturing Supplies: Include expenses for fabrics and leather goods,

metals, paints, plastic and synthetic/processed materials, and wood and wood products.

 

(1333U) Manufacturing Supplies – Unallowable/Unallocable for Indirect cost

Purposes

 

(13340) Merchandise for Resale: Include expenses for materials, supplies and

equipment purchased for resale in substantially the same form as purchased.

 

(13341) Food Service Merchandizing Supplies

 

(13350) Packaging and Shipping Supplies and Equipment: Include expenses for

boxes, cartons, containers, packing materials, and similar items.

 

134XX MEDICAL AND LABORATORY SUPPLIES: Includes expenditures for

laboratory supplies and medical and dental supplies.

 

(13410) Laboratory Supplies: Include expenses for animals used in research, blood or

blood components used in analysis, chemicals, gases, reagents, specimen slides, test

tubes, and similar laboratory supplies. Use account 13415 for radioactive supplies.

 

(13411) Chemicals

 

(13412) Glassware

 

(13413) Personal protective wear

 

(13414) Safety/First Aid

 

(13415) Radioactive supplies (EHSS Approval)

 

 (13416) Lab Animals

 

(13417) Gas cylinder demurrage charges

 

(13418) Instrument supplies/parts

 

(13419) Lab Plants

 

(1341U) Lab Supplies – Unallowable/Unallocable for Indirect cost purposes

 

(1341X) Laboratory Supplies – Service Center

 

(13420) Medical and Dental Supplies: Include expenses for bandages, biologics,

braces, chemicals , contraceptive devices, crutches, drugs, eyeglasses, hearing aids,

prosthesis, surgical blades, and similar medical and dental supplies.

 

(13430) Field Work Supplies: Include expenses for items such as sample bottles, chart

paper and ink, and similar supplies designed for use in or with field testing and

monitoring.

 

 

135XX REPAIR AND MAINTENANCE SUPPLIES: Includes expenditures for building

repair and maintenance materials, custodial repair and maintenance supplies, electrical

repair and maintenance supplies, mechanical repair and maintenance supplies, and

vehicle repair and maintenance supplies.

Non-Personnel Services Expenditure Account Codes

Page 17 As of 10/16/06

 

(13510) Building Repair and Maintenance Materials: Include expenses for bricks,

cement, concrete, lumber, mortar, pitch, plasterboard, tar, and similar materials, not

included in the cost of work performed under contract in the repair and maintenance of

structures.

 

(1351G) Game Day Building Repair & Maintenance

 

(1351U) Building R&M Materials-Unallowable

 

 

 

(13520) Custodial Repair and Maintenance Materials: Include expenses for brushes,

brooms, chemicals for air conditioning, cleaning preparations, disinfectants, electric bulbs,

florescent tubes, pesticides, toilet tissue, waxes, water purification and treatment, and

similar custodial repair.

 

(13521) Food Service Cleaning Supplies

 

(13530) Electrical Repair and Maintenance Materials: Include expenses for circuit

breakers, circuits, electrical tape, fuses, plugs, tubes, wiring, similar electrical repair and

maintenance materials not included in the cost of work performed under contract.

 

(13531) Electrical Repair & Maintenance Materials

 

(1353U) Electrical R&M – Unallowable/Unallocable for Indirect cost purposes

 

(13540) Mechanical Repair and Maintenance Materials: Include expenses for bolts,

cable, gears, nuts, pipe, screws, solder, similar mechanical repair and maintenance

materials not included in the cost of work performed under contract.

 

(13550) Vehicle Repair and Maintenance Materials: Include expenses for automatic

transmission fluid, batteries, brake fluid, engine oil, grease, hoses, hub caps, points and

plugs, tires, similar vehicle repair and maintenance materials not included in the cost of

work performed under contract.

 

136XX RESIDENTIAL SUPPLIES: Includes expenditures for clothing supplies, food and

dietary supplies, food service supplies, and laundry and linen supplies.

 

(13620) Food and Dietary Supplies: Include expenses for items of food and drink.

 

(1362U) Food Supplies – Unallowable/Unallocable for Indirect cost purposes

 

(13621) Food and Dietary Supplies – Clearing

 

 

(13630) Food Service Supplies: Include expenses for cutlery, dishes, glasses, paper

cups, paper dishes, paper napkins, tablecloths, tableware, and similar food service

supplies used in preparing, cooking and serving food.

 

(13631) Supplies Used in Food Service

 

(13632) Supplies Used in Food Preparation

 

(13633) Non-Disposable Small Ware Supplies

 

(1363U) Food Service Supplies – Unallowable/Unallocable for Indirect cost

purposes.

 

(13640) Laundry and Linen Supplies: Include expenses for bedspreads, blankets,

diapers, pillows, pillowcases, pillow covers, towels, washcloths, and similar linen

supplies. Also include expenses for bluing, cleansing agents, deodorants,

disinfectants, small brushes, starch, and similar laundry supply items.

 

(13650) Personal Care Supplies

 

 

137XX SPECIFIC USE SUPPLIES: Includes expenditures for agricultural supplies,

architectural and engineering supplies, automated data processing supplies, educational

supplies, fish and wildlife supplies, law enforcement supplies, photographic supplies,

recreational supplies.

 

 

(13710) Agricultural Supplies: Include expenses for animal foods, bulbs, fertilizers,

insecticides, seeds, and similar agricultural supply items.

 

(1371A) Alfalfa Seed

 

(1371B) Barley Seed

 

(1371C) Clover Seed

 

(1371D) Corn Seed

 

(1371E) Fescue Seed

 

(1371F) Orchard Grass Seed

 

(1371H) Rye Seed

 

(1371I) Baler Twine

 

(1371J) Fencing

 

(1371K) Fertilizer

 

(1371L) Field Tools

 

(1371M) Gravel

 

(1371N) Hay Preservatives

 

(1371O) Irrigation

 

(1371P) Lime

 

(1371Q) Miscellaneous

 

(1371R) Liquid Nitrogen

 

(1371S) Pesticides

 

(1371T) Plastic Wrap

 

(1371V) Safety Apparel

 

(1371W) Shop Supplies

 

(1371X) Shop Tools

 

(1371Y) Silo Covers

 

(1371Z) Feed Corn

 

 

(13720) Architectural & Engineering Supplies: Include expenses for blue print paper,

drafting paper and vellum, inks, transfer letters, and similar supplies. For related expenses,

see 13120 and 13130.

 

(13730) Computer Operating Supplies: Include expenses for paper, bar cards,

disposable media (e.g. tapes and disks), and other computer operating supplies.

 

(13731) Workstation Supplies

 

(13733) Server Software

 

(1373R) Recruiting Software

 

(13740) Educational Supplies: Include expenses for blank audio tapes, blank video

tapes, chalk, erasers, similar educational supplies.

 

(13741) Ed. Program Duplication/Copying

 

(13742) Ed. Program Notebooks

 

(13743) Ed. Program Notebook inserts

 

(13744) Ed. Program Covers (silk screen)

 

(13745) Ed. Program Folios

 

(13746) Ed. Program Dividers

 

(13747) Ed. Program Texts

 

(13748) Ed. Program Menus

 

(13749) Ed. Program Tent Cards

 

(1374A) Ed. Program Agenda/Syllabus

 

(1374C) Ed. Program Pens and Pencils

 

(1374D) Ed. Program Medical/Lab Supplies

 

(1374E) Ed. Program Test Instruments

 

(1374F) Ed. Program Film/photographs

 

(1374G) Ed. Program DP Supplies

 

(1374H) Ed. Program small equipment

 

(1374J) Ed. Program Banners/Exhibits

 

(1374K) Ed. Program Lab Support Supplies

 

(1374L) Home Game Supplies

 

(1374R) Research reference supplies

 

(1374U) Educational Supplies – Unallowable/Unallocable for Indirect cost

Purposes

 

(13750) Fish and Wildlife Supplies: Include expenses for fish and other marine life,

fowl, and game in order to expand, improve or maintain fish and wildlife populations.

Include materials used in habitat reparation, development.

 

 

(13760) Law Enforcement Supplies

 

 

(13770) Photographic Supplies: Include expenses for chemicals, film, digital media,

and similar photographic supplies.

 

 

(13780) Recreational / Promotional Supplies: Include expenses for balls, bases, bats, nets, rackets, similar indoor and outdoor recreational supplies and promotional supplies.

 

(13781) Promotional Gifts

 

(13782) Promotional Flowers/Decorations

 

(13783) CE Guest/Companion Programs

 

(13784) Play & Practice Equipment

 

(13785) Promotional Art Supplies

 

(13786) Promotional Audio Visual Supplies

 

(1378E) Play & Practice -  Equipment Room

 

(1378G) Play & Practice Equipment - Game Day (Athletics)

 

(13960) Ind. Cost Recoveries - Aux Supplies

 

(13970) LATE PAYMENT PENALTIES FOR SUPPLIES AND MATERIALS:

Include expenses for charges assessed by vendors for the late payment of invoices for

supplies and materials pursuant to the Prompt Payment Act.

 

(13980) INTER-AGENCY RECOVERIES - SUPPLIES & MATERIALS.

 

(13990) INTRA-AGENCY RECOVERIES - SUPPLIES AND MATERIALS:

Recovery of the cost of supplies and materials incurred by programs or subprograms

within the same agency or agencies under the auspices of a single board or commission.

 

(13996) VTF Recoveries-Supplies

 

(13997) Other Outside Recoveries-Supplies

 

 

22XX5 EQUIPMENT COSTING LESS THAN $2,000: Include expenses for all equipment

purchased costing less than $2,000 per item.

The 22XX5 equipment account codes are necessary because the State Comptroller’s Office

requires that we report all equipment, regardless of cost, in equipment account codes in the

state’s accounting system In addition, our agreement with the Federal Government is that

equipment costing less than $2, 000 be included in the direct costs of sponsored programs

subject to the calculation for recovering indirect cost while equipment costing in excess of

$2, 000 is not subject to the indirect cost assessment. The use of the 22XX5 equipment

account codes will accomplish both of the goals.

Account codes 13121, 13122, and 13123 should no longer be used for furniture and equipment

purchases costing less than $2, 000. These account codes will be removed as active account

codes in the Banner Finance system in a few months after the transition to the new account

codes is complete. Please begin using the new account codes listed below for equipment costing

less than $2, 000 per unit.

 

 

 

 

(22115) Desktop Client Computers & Components: Include any stationary desktop

workstation and other peripheral devices, including desktops that have been provided by the

agency for telecommuters costing less than $2,000 per unit. Include technologies typically

used by individuals to enhance productivity. Examples include workstation setups (with all

included components), and “thin clients.” (“Thin client” is defined as a simple personal

computer that is similar to a dumb terminal. The machine performs very little processing.

Generally, most of the application processing is done on a network server.) Shared computer

setups like classroom systems, lab systems, and library systems are also included. Desktop

Systems are stationary devices installed on a desk or workstation rather than mobile and

highly transportable like a notebook or laptop.

 

 

(22125) Mobile Client Computers & Components: Include any mobile computer, usually

referred to as a laptop or notebook, which includes laptops with docking stations and other

peripheral devices costing less than $2,000 per unit. Also included in this category are

handheld computer devices.

 

 

(22145) Mainframe Computers & Components: Include all components and peripherals

up to a network connection costing less than $2,000 per unit. Mainframe is an industry term

Non-Personnel Services Expenditure Account Codes

Page 22 As of 10/16/06

for a large computer, typically manufactured by a large company such as IBM for the

commercial applications of Fortune 1000 businesses and other large-scale computing

purposes. Historically, a mainframe is associated with centralized rather than distributed

computing.

 

 

(22155) Servers: Include computers designated by the manufacturer as servers,

enterprise servers, server blade frames and components, storage devices and systems,

RAID devices, jukeboxes, etc costing less than $2,000 per unit. In general, a server accepts

requests from network clients and performs single or multiple functions including file

storage and retrieval, print message controls, application execution, email and

communications.

 

 

(22165) Network Components: Include assets used in the local area network not reported

in 22150 such as routers, switches, hubs, bridges, etc costing less than $2,000 per unit.

This also includes cabling system components when not part of a state-owned building

renovation or construction project.

 

 

(22175) Other Computer Equipment: Include all other equipment that cannot be

reported in 22110 through 22160costing less than $2,000 per unit. Examples include

printers, kiosks, print copiers, scanners, add-on peripherals for desktops or laptops,

network interface cards, devices for reading bar codes, and devices for providing local and

wide area connectivity (e.g., modems, codecs). Note: code handheld wireless devices to

22120.

 

 

(22185) Computer Software Purchases: Includes expenses for the purchase of off the shelf/boxed software costing less than $50,000 per unit.

Include payments to software vendors for the renewal of software licenses for off-the shelf applications and utilities.

Code contracts for software development to 12790.

 

 

(22186) Personal Computer Software: Include expenditures for personal computer software

costing less than $50,000 per unit.

 

 

(22187) Server Software: Include expenditures for server software costing less than $50,000 per

unit.

 

 

(22195) Development Tools Purchases: Include expenditures for the purchase of software

development tools costing less than $2,000 per unit. A development tool is software specifically

used in the development of applications by technical staff. Examples of this software are text

editors, compliers, build-automation tools, debuggers, ETL tools, and data modeling software.

 

(22215) College Library Books <$2000

 

 

(22225) Educational Equipment: Include expenses for auditorium seating, chalkboards,

classroom furniture, and similar equipment costing less than $2,000 per unit.

 

(2222A) Educational Equipment

 

(22235) Exhibit Equipment: Include expenses for artifacts, artworks, scientific paraphernalia,

and similar museum materials and equipment costing less than $2,000 per unit.

 

(22245) Reference Equipment: Include expenses for card catalogs, carrels, library desks,

microfilm readers, and similar reference equipment costing less than $2,000 per unit.

 

(22285) Educational and Cultural Equipment Improvements: Include expenses for

restorations of and additions or modifications to existing educational and cultural equipment

which expands capability or capacity, or improves performance costing less than $2,000 per unit.

 

(22315) Electronic Equipment: Include expenses for intercommunication systems, radar,

radios, televisions, and similar electronic equipment costing less than $2,000 per unit.

 

(22316) Electronic Equipment (CNS Approval): Include expenses for two-way radios costing

less than $2,000 per unit.

 

(22325) Photographic Equipment: Include expenses for blueprint equipment, cameras, enlargers,

lenses, overhead viewers, projectors, screens, splicers, tripods, and similar photographic

equipment costing less than $2,000 per unit.

 

(22335) Voice & Data Transmission Equipment: Include expenses for facsimile -

transmitters, switchboards, and similar equipment costing less than $2,000 per unit.

 

(22336) Voice & Data Transmission Equipment (CNS Approval): Include expenses for

telephone equipment costing less than $2,000 per unit.

 

(22385) Electronic and Photographic Equipment Improvements: Include expenses for

restorations of and additions or modifications to existing communications and photographic

equipment which expands capability or capacity, or improves performance costing less than

$2,000 per unit.

 

 

(22415) Laboratory Equipment: Include expenses for blood gas analyzers, Bunsen burners,

freezing point depression instruments, gas chromatographs, incubators, microscopes,

spectrophotometers, and similar equipment costing less than $2,000 per unit.

 

(22416) Laboratory Equipment (EHSS Approval): Include expenses for refrigerators,

freezers, fume hoods, biological safety cabinets, radiation survey meters, laboratory

microwave units, centrifuge units, sonicators, kjeldahl units, and lasers costing less than

$2,000 per unit.

 

(22418) Laser Engravers <2000 (EHSS Appro)

 

(22419) X-Ray Eq (EHSS Appr): Include expenses for x-ray equipment (e.g., diffraction (XRD), fluorescence (XRF), electron microscopes, microCT, ESCA, XPS) costing less than $2000 per unit.

 

(22425) Medical and Dental Equipment: Include expenses for anesthesia equipment, dental equipment, diagnostic apparatus, electrotherapeutic equipment, examining room furniture, fracture

and orthopedic equipment, hospital and medical lighting, operating room equipment, and similar medical and dental equipment costing less than $2,000 per unit.

 

(22426)Medical and Dental Equipment (EHSS Approval): Include expenses for medical, dental and veterinary x-ray equipment (e.g., c-arms, portables, fluoroscopy, CT, bone densitometer) costing $2000 or less per unit.

 

(22435) Field Equipment: Include expenditures for portable and/or permanent nondisposable equipment, such as automatic samplers and ambient air/water meters or analyzers, designed and purchases primarily for use in non-laboratory settings costing less than $2,000 per unit.

 

(22485) Medical and Laboratory Equipment Improvements: Include expenses for restorations of and additions or modifications to existing medical and laboratory equipment

which expands capability or capacity, or improves performance costing less than $2,000 per

unit.

 

(22515) Agricultural Vehicular Equipment: Include expenses for planting, seeding, and

harvesting devices; silage cutters; threshing machines; tractors; wagons; and similar agricultural

equipment costing less than $2,000 per unit.

 

(22525) Aircraft Equipment: Include expenses for airplanes, helicopters and similar aircraft

equipment costing less than $2,000 per unit.

 

(22535) Construction Equipment: Include expenses for air hammers, backhoes, bulldozers,

cranes, graders, portable generators, pumps, and similar equipment costing less than $2,000 per

unit.

 

(22536) Construction Equipment (EHSS Approval): Include expenses for scaffolding

costing less than $2,000 per unit.

 

(22545) Motor Vehicle Equipment: Include expenses for automobiles, buses, mopeds,

motorcycles, trucks, and similar equipment costing less than $2,000 per unit.

 

(22546) Motor Vehicle Equipment (EHSS Approval): Includes expenses for forklifts, powered

pallet jacks, pallet trucks, and ridger fork trucks costing less than $2,000.

 

(22555) Power Repair and Maintenance Equipment: Include expenses for power hedge

clippers, power mowers, power sanders, power saws, routers, and similar power repair and

maintenance equipment costing less than $2,000 per unit.

 

(22565) Watercraft Equipment: Include expenses for amphibious craft, boats, diving bells,

rafts, snips, and similar watercraft equipment costing less than $2,000 per unit.

 

(22585) Motorized Equipment Improvements: Include expenses for restorations of and

additions or modifications to existing vehicular equipment which expands the capability or

capacity, or improves performance costing less than $2,000 per unit.

 

(22586) Tractor Improvements: Include expenses costing less than $2,000 for restorations of

 

(22615) Office Appurtenances: Include expenses for blinds, carpets, draperies, plants, rugs,

shades, wall decorations, and similar office appurtenances costing less than $2000 per unit.

 

(22625) Office Furniture: Include expenses for bookcases, desks, chairs, file cabinets, lamps,

racks, storage cabinets, tables, and similar office furniture costing less than $2000 per unit.

 

(22635) Office Incidentals: Include expenditures for ashtrays, compasses, date stamps, desk

organizers, file boxes, letter openers, rulers, scissors, staplers, T-squares, and similar "desk top"

office equipment costing less than $2,000 per unit.

 

(22645) Office Machines: Include expenses for calculators, drafting machines, photocopying

machines, typewriters, and similar equipment costing less than $2000 per unit.

 

(22685) Office Equipment Improvements: Include expenses for restorations of and additions

or modifications to existing office equipment which expands capability or capacity, or

improves performance costing less than $2,000 per unit.

 

(22715) Household Equipment: Include expenses for beds, bureaus, chairs, dressers, heaters,

mattresses, refrigerators, stoves, tables, and similar equipment costing less than $2,000 per unit.

 

(22716) Food Service Equipment: Include expenses for food service equipment costing

less than $2,000 per unit.

 

(22717) Housing Equipment: Include expenses for card readers for dormitory access, card

access controllers and similar equipment costing less than $2,000 per unit.

 

 

 

(22725) Law Enforcement Equipment: Include expenses for law enforcement equipment

costing less than $2,000 per unit. Use 22775 for firearms.

 

(22735) Manufacturing Equipment: Include expenditures for drills, lathes, looms, saws, and

similar manufacturing use equipment costing less than $2,000 per unit.

 

(22736) Manufacturing Equipment (EHSS Approval): Include expenses for aerial lifts and

mechanical power presses costing less than $2,000 per unit.

 

(22745) Non-power Repair & Maintenance Equipment: Include expenditures for files,

hammers, manual drills, manual hedge clippers, saws, screwdrivers, wrenches, and similar nonpower

repair and maintenance tools costing less than $2,000 per unit.

 

(22755) Recreational Equipment: Include expenses for gymnasium, park, playground,

recreational center, and similar apparatus and equipment costing less than $2,000 per unit.

 

(22756) Sports/Athletic Equipment: Include expenditures for athletic equipment costing

less than $2,000 per unit.

 

(22775) Firearms Equipment: Include expenses for firearms such as handguns, rifles, and

shotguns costing less than $2,000 per unit. Use 22725 for expenses such as ammunition or for

ancillary equipment such as holsters, belts, and cases purchases separately from the firearm.

 

(22785) Specific Use Equipment Improvements: Include expenses costing less than $2,000 per

unit for restorations of and additions or modifications to existing specific use equipment which

expands capability or capacity, or improves performance. .

 

(22815) Built-In Equipment: Include expenses for benches, laboratory tables, platforms,

shelving, stages, wall cabinets, and similar built-in equipment normally included during

construction as special stationary features. Use this code when the equipment costs less than

$2,000 per unit.

 

(22825) Fixtures: Include expenses for electrical, heating, lighting, plumbing, and similar

fixtures normally affixed to walls, floors and ceilings. Use this code when the fixtures cost less

than $2,000 per unit.

 

(22835) Mechanical Equipment: Include expenses for air conditioners, boilers, elevators,

switching, and similar mechanical equipment normally included in a structure

at time of construction. Use this code when the equipment costs less than $2,000 per unit.

 

(22885) Stationary Equipment Improvements: Include expenses for restorations of and

additions or modifications to existing stationary equipment which expands the capability or

capacity, or improves performance. Use this code when improvements cost less than $2,000.

 

(22965) Indirect Cost Recoveries from Auxiliary Programs for Equipment: Include only the

required recovery of indirect costs of equipment from Auxiliary Enterprise subprograms costing

less than $2,000 per unit.

 

(22975) Late Payment Penalties for Equipment: Include expenses for late charges assessed by

vendors for the late payment of invoices for invoices for equipment, costing less than $2,000 per

unit, pursuant to the Prompt Payment Act.

 

(22985) Inter-Agency Recoveries for Equipment: Recovery of the cost of equipment costing

less than $2,000 per unit incurred by programs or subprograms for services provided to other

agencies within the same fiscal year.

 

(22995) Intra-Agency Recoveries For Equipment: Recovery of the cost of equipment costing

less than $2,000 per unit incurred by programs or subprograms within the same agency or agencies

under the auspices of a single board or commission.

 

(22998) VTF Recoveries-Equipment <$2000

 

 

(22999) Other Outside Recoveries-Equipment <$2000

 

 

141XX AWARDS, CONTRIBUTIONS, AND CLAIMS: Includes expenditures for income

assistance payments, individual claims and settlements, interstate compacts and

agreements, premiums, unemployment compensation awards, unemployment compensation

reimbursements, and workmen's compensation awards.

 

 

(14110) Individual Claims and Settlements: Include expenses for compensation to

individuals for information on criminal activities and for personal injuries, property

damages, and similar claims and settlements.

 

(14111) Payments for Interstate Tax Agreements.

 

(14112) Unrelated Business Income Tax

 

(14113) Arbitrage Rebate

 

(14114) VAT Tax 

 

(14119) Hokie Spirit Memorial Fund Payments

 

(14130) Premiums and Honoraria: Include expenses for awards, honorariums and

prizes to individuals and organizations.

 

(14131) Conference Outside Speaker Fee

 

(14132) Premiums

 

(14133) Awards

 

(14134) Annuity Payments

 

(14135) COTA Awards – Awards made by the Center for Organizational and

Technological Advancement

 

(14136) OPD External Surplus Distribution – Include expenses for Outreach and

Program Development, in which OPD partners with an external

organization and a percentage of the surplus is due the external partner

per the contracted agreement.

 

(14137) Human Subject Payments

 

(14138) Employee Awards Program – Include items purchased by departments and

colleges, in accordance with their Employee Relations-approved plan for

employee recognition. Used for all non-cash award expenses in

accordance with University Policy 4335.

 

(1413Q) Legal Fee Awards – HR – Include taxable payroll reimbursements for

non resident alien legal fees. (Used only by Controller's Office payroll

Office)

 

(1413U) Honorariums – Unallowable/Unallocable for Indirect cost purposes

 

(14140) Unemployment Compensation Awards

 

          (1414U) Unemployment Compensation – Allowable

 

 

(14150) Unemployment Compensation Reimbursements: Include expenses for

reimbursements made by state agencies to the Trust Fund for benefits provided to former

state employees. Used by state agencies to make payments to Virginia Employment

Commission.

 

 

(14160) Worker’s Compensation Awards: Include expenses for workmen's

compensation payments to individuals.

 

 

(14161) PPT/TFT Worker's Compensation

 

(14170) Income Assistance Payments

 

(14180) PPT/TFT Unemployment compensation. Permanent part/time, temporary

full/time.

 

142XX EDUCATIONAL AND TRAINING ASSISTANCE: Includes expenditures for

graduate scholarships and fellowships, student loans, tuition and training assistance,

tuition waivers, and undergraduate scholarships.

 

(14210) Graduate Scholarships and Fellowships: Include expenses for awards to

graduate students.

 

(14216) Graduate Tuition Remission

 

(14219) Tuition Remission (Controller's Office Use Only)

 

(14220) Student Loans: Include expenses for payments into the principal of student

loan funds in institutions of higher education.

 

(14230) Tuition and Training Aids: Include expenses for special education and

rehabilitation training for disabled persons.

 

(14240) Tuition Waiver: Include expenses for costs incurred by institutions of higher

education for waiving tuition in part or in whole in conformance with state law and

regulations.

 

(14241) Tuition Waiver - Auxiliary Charge Allocation.

 

(14247) Tuition Remission - Unfunded Waiver

 

(14248) Tuition Remission - E & G Waivers

 

(14250) Undergraduate Scholarships: Include expenses for awards to undergraduate students.

 

 

(14251)

 

 

143XX GRANTS AND AID: Includes expenditures for grants to non public agencies, grants

to political subdivisions, intergovernmental service charges, local employee benefits, local

fixed asset expenses, local officials surety bonds, local officials travel payments, and office

expenses for local officials.

 

(14301) Income Taxes

 

(14302) Real Estate Taxes

 

(14303) Personal Property Taxes

 

(14310) Grants to Non-Public Agencies: Include expenses to non-public agencies for

disbursement by them or reimbursement for expenditures made by them.

 

(14320) Grants to Political Subdivisions: Include expenses to political subdivisions and

the federal government for disbursement by them or reimbursement for expenditures made

by them.

 

 

(14520) Grants to Non-governmental organizations.

 

(14960)  Indirect Cost Recoveries - Aux. Awards

 

(14980)  Inter-Agency Recoveries - Awards

 

(14990)  Inter-Agency Recoveries - Awards

 

(14991)  Inter-Agency Recoveries – 1st Sum

 

(14992)  Inter-Agency Recoveries - 2nd Sum

 

(14993)  Inter-Agency Recoveries - Fall

 

(14994)  Inter-Agency Recoveries -Spring

 

(14995)  Inter-Agency Recoveries -Winner

 

 

 

15000 CONTINUOUS CHARGES BUDGET: Includes expenditures for insurance-fixed

assets, insurance operations, lease/purchase agreements, rent, and service charges.

 

151XX Insurance – Fixed Assets: Includes expenditures for aircraft insurance, automobile

liability insurance, flood insurance, inland marine insurance, marine insurance, property

insurance and boiler and machinery insurance.

 

 

(15110) Aircraft Insurance: Include expenses to cover damages to aircraft, life and

property.

 

(15120) Automobile Liability Insurance: Include expenses to cover the liability

caused by the automobile, the physical damage to the automobile, injury to drive and

passengers, and uninsured motorists.

 

(15130) Flood Insurance: Include expenses for mandatory flood insurance coverage for

state agencies having properties located in designated flood hazard areas.

 

(15140) Inland Marine Insurance: Include expenses to provide coverage on valuable

properties that are transportable, e.g. antiques, art, furs, and jewelry.

 

(15150) Marine Insurance: Include expenses for insurance coverage on bridges,

seagoing vessels, and tunnels.

 

(15160) Property Insurance: Include expenses for property insurance coverage on

equipment and structures due to direct loss by fire, lightning and natural perils.

 

(15169) Property Insurance – Spec

 

(152XX) Capital Lease Payments: Includes expenditures for computer equipment capital lease

payments, computer software capital lease payments, equipment capital lease payments, plant

capital lease payments, and property capital lease payments. Use these codes when leases have

the substance of purchase in which ownership of the asset often changes hands.

 

 

(15210) Computer Capital Leases: Include expenses for capital lease agreements for

computer equipment, excluding mainframe computers, or large enterprise servers with

high processing capacity.

 

(15220) Central Processor Capital Leases: Include expenses for capital lease

agreements for central processor equipment like mainframe or large enterprise servers

with high processing capacities.

 

(15230) Computer Software Capital Leases: Include expenses for capital lease

agreements for mainframe or large enterprise servers application software, utility

programs, and operating system software.

 

(15240) Equipment Capital Leases: Include expenses for capital lease agreements of

equipment. Exclude expenses chargeable to 15210 and 15220.

 

(15250) Building Capital Leases: Include expenses for capital lease agreements of

structures or part of a structure.

 

(15260) Land Capital Leases: Include expenses for capital lease agreements of

property only.

 

(15270) Land & Building Capital Leases: Include expenses for capital lease

agreements for both land and a building combined in one agreement.

 

 

(153XX) Operating Lease Payments: Includes expenditures for computer equipment operating

lease payments, computer software operating lease payments, equipment operating lease

payments, plant operating lease payments, and property operating lease payments. Use these codes

when leases do not have the substance of purchases and ownership of the asset does not change

hands.

 

(15310) Computer Rentals (not mainframe): Include expenses for operating leases of

computer equipment, excluding mainframe computers or large enterprise servers with

high processing capacity. Charge seat management services to 12050.

 

(15320) Computer Processor Rentals: Include expenses for operating leases of central

Non-Personnel Services Expenditure Account Codes

Page 31 As of 10/16/06

processor equipment like mainframe or large enterprise servers with high processing

capacity.

 

 

(15330) Software Subscriptions - On Site Non-Hosted: Include expenses for term limited software stored and run from university machines.

Examples include Abacus, Ansys, Mathematica, MATLAB, SAS, SPSS.

See account codes 12755 and 12756 for Cloud Services - Hosted Offsite.

 

 

(15340) Equipment Rentals and Interlibrary Loan Rentals: Include expenses of a

lessee for the use of equipment. Include expenses for the University Library to pay for

interlibrary loans from other libraries. Exclude expenses chargeable to 15310, 15320,

and 15330.

 

 

(15341) Audio - Visual Equipment Rental

 

(15342) Conference Microcomputer Rentals

 

(15343) Interlibrary Loans

 

(1534G) Equip Rentals - Game Day (Athletics)

 

(1534U) Equip Rentals – Unallowable/Unallocable for Indirect cost purposes

 

(15350) Building Rentals: Include expenses of a tenant for the use of an entire

structure.

 

(15351) Meeting Facilities Rentals

 

(15352) Audio-Visual Equipment Rentals

 

(15353) Conference Micro-Computer Rentals

 

(15355) Faculty Use Agreements

 

 (15357) CESA Student Housing Expenses

 

(15358) Mini-storage Unit Rentals

 

(15359) Shared CESA Facility Expenses

 

(1535U) Building Rent – Unallowable/Unallocable for Indirect cost purposes

 

(15360) Land Rentals: Include expenses of a tenant for the use of land.

 

(15361) Land Rentals Partial Use – Includes expenditures for the use of land where

Virginia Tech does not have total control of the space that is being used.

 

(1536U) Land Rent – Unallowable/Unallocable for Indirect cost purposes

 

(15370) Land and Building Rentals: Include expenses for operating leases of both

land and a building combined in one agreement.

 

(1537U) Land & Bldg Rent - Unallowable/Unallocable for Indirect cost purposes

 

(154XX) Service Charges: Includes expenditure for agency service charges, electrical service

charges, refuse service charges, and water and sewer service charges.

 

(15410) Agency Service Charges: Include expenses for specialized activities or

services provided by state agencies to other state agencies. Include allocations of

physical plant costs.

 

 

(15411) Auxiliary Overhead Charge

 

(15412) Intra-Auxiliary Service Charge

 

(15413) Chiller Charges

 

(15414) Parking Services Charge

 

(15415) CE – Tap Overhead – State Share

 

(15416) EMBA-Administrative Cost: Include administrative costs related to the

Executive Masters of Business Administration (EMBA) program for business

executives.

 

(15417) Criminal Conviction Checks

 

(1541P) Preseason / extra meals

 

(15418) Departmental Admin Allocation

 

 

 

(15420) Electrical and Gas Service Charges

(15421) Natural Gas Charges

 

(15430) Refuse Services Charges: Include expenses for services to haul garbage, trash

and other refuse.

                  

                   (1543G) Refuse Services – Game Day

 

(15440) Water and Sewer Service Charges: Include expenses for water and sewer

services.

 

(15450) DGS Parking Charges

 

(15470) Private Vendor Service Charges for eVA. Include expenses for eVA

(Electronic Virginia) payments made in accordance with agreement between University

Procurement Department and the state Division of Purchase and Supply. (Central office use

only.)

 

          (15471) Auxiliary eVA Charges

 

(155XX) Insurance Operations: Includes expenditures for general liability insurance, money

and securities insurance, medical malpractice insurance, surety bonds, and workmen’s

compensation.

 

(15510) General Liability Insurance: Include expenses for insurance coverage against

the risk of claims for payment of damages imposed by law.

 

(15511) Insurance – Athletes

 

(15520) Money and Securities Insurance: Include expenses to cover the physical

taking or loss by dishonesty of money, negotiable instruments and securities.

 

(15530) Payments - State Insurance Trust Fund: Include expenses for monies and

premiums paid by agencies to the Office of Risk Management for insurance coverage.

 

(15540) Surety Bonds: Include expenses of surety bond coverage for all state

employees to guarantee the performance of their lawful obligations. For related

expenses, see 1553.

 

(15550) Worker's Compensation: Include expenses for worker's compensation

coverage to all state employees.

 

(156XX) Installment Purchases: Include expenditures for computer equipment installment

purchases, computer software installment purchases, equipment installment purchases, plant

installment purchases, and property installment purchases. Use these codes when there is

agreement to purchase an asset in installments and ownership changes hands at the beginning of

the agreement.

 

(15640) Equipment and other Installment Purchases: Include expenditures for

computer equipment installment purchases, computer software installment purchases,

equipment installment purchases, plant installment purchases, and property installment

purchases. Use this code when there is agreement to purchase an asset in installments and

ownership changes hands at the beginning of the agreement.

 

(15960) Ind. Cost Recoveries-Aux. Cont. Chgs

 

(15970) Late Payment Penalties - Continuous Charges: Include expenses for charges

assessed by vendors for the late payment of invoices for continuous charges pursuant to

the Prompt Payment Act.

 

(15980) Inter-Agency Recovery - Continuous Charges: Recovery of the cost of

continuous charges incurred by programs or subprograms for services provided to other

agencies. (This code may be employed only with the prior written approval of the

Department of Planning and Budget.)

 

(15990) Intra-Agency Recoveries - Continuous Charges: Recovery of the cost of

continuous charges incurred by programs or subprograms within the same agency or

agencies under the auspices of a single board or commission. (This code may be

employed only with the prior written approval of the Department of Planning and

Budget.)

 

(15996) VTF Recoveries-Cont Chgs

 

(15997) Other Outside Recoveries-Cont Chgs

 

 

16000 Current Student Org. Charges

 

(16294) Student Orgs Tickets and Admission

 

(16295) Student Orgs Refunds Payable

 

(16296) Student Orgs Bad Checks

 

(16298) Student Orgs Commission

 

(16299) GSA Funding

 

(16300) SGA Funding

 

(16301) SBB Funding

 

(16400) Alcohol Free Program Funding

 

17000 Theatre Contracts

 

          17100 Promoter Shows

 

          17200 Speaker Contracts

 

          17300 Film Contracts

 

          17400 Dance Contracts

 

          17600 Short Course Expenditures

 

          17700 Concert / Theatre – Sound and Lights

 

 

 

22000 CAPITALIZED EQUIPMENT: Includes expenditures for educational, cultural,

electronic, photographic, medical, laboratory, motorized, office, specific use, and stationary

equipment costing $2,000 or more. Equipment costing less than $2,000 should be charged to

the 22XX5 series of account codes found at the end of the 13000 account codes.

 

 

(221XX) Computer Hardware and Software: Include expenditures for computing platforms

(mainframes to hand held), other equipment, and software. Note: code any purchase of service

for equipment and software through a seat management contract to account code 12050.

 

 

 

(22110) Desktop Client Computers (microcomputers): Include any stationary desktop

workstation and other peripheral devices, including desktops that have been provided by the

agency for telecommuters costing $2,000 or more per unit. Include technologies typically used by

individuals to enhance productivity. Examples include workstation setups (with all included

components), and “thin clients.” (“Thin client” is defined as a simple personal computer that is

similar to a dumb terminal. The machine performs very little processing. Generally, most of the

application processing is done on a network server.) Shared computer setups like classroom

systems, lab systems, and library systems are also included. Desktop Systems are stationary

devices installed on a desk or workstation rather than mobile and highly transportable like a

notebook or laptop.

 

(22120) Mobile Client Computers (microcomputers): Include any mobile computer, usually

referred to as a laptop or notebook, which includes laptops with docking stations and other

peripheral devices costing $2,000 or more per unit. Also included in this category are handheld

computer devices.

 

(22140) Mainframe Computers and Components: Include all components and peripherals up

to a network connection costing $2,000 or more per unit. Mainframe is an industry term for a

large computer, typically manufactured by a large company such as IBM for the commercial

applications of Fortune 1000 businesses and other large-scale computing purposes. Historically, a

mainframe is associated with centralized rather than distributed computing.

 

(22150) Servers: Include computers designated by the manufacturer as servers,

enterprise servers, server blade frames and components, storage devices and systems,

 

 

Non-Personnel Services Expenditure Account Codes

Page 35 As of 10/16/06

RAID devices, jukeboxes, etc costing $2,000 or more per unit. In general, a server accepts

requests from network clients and performs single or multiple functions including file storage and

retrieval, print message controls, application execution, email and communications.

 

 

(22160) Network Components: Include assets used in the local area network not reported in

22150 such as routers, switches, hubs, bridges, etc costing $2,000 or more per unit. This also

includes cabling system components when not part of a state-owned building renovation or

construction project.

 

(22170) Other Computer Equipment: Include all other equipment that cannot be reported in

22110 through 22160 costing $2,000 or more per unit. Examples include printers, kiosks, print

copiers, scanners, add-on peripherals for desktops or laptops, network interface cards, devices

for reading bar codes, and devices for providing local and wide area connectivity (e.g.,

modems, codecs). Note: code handheld wireless devices to 22120.

 

(22180) Computer Software Purchases: Include expenditures for the purchase of

computer application software, utility programs, and operation system software costing

$50,000 or more per unit. The term software is a general term that refers to all programs or

instructions that are used to operate computer hardware. Software causes computer

hardware to perform activities by telling a computer how to execute functions and tasks.

Include payments to software vendors for the renewal of software licenses for off-the shelf

applications and utilities. Code contracts for software development to 12790.

 

(22181) Personal Computer Software: Include expenditures for personal

computer software costing $50,000 or more per unit.

 

(22182) Server Software: Include expenditures for server software costing

$50,000 or more per unit.

 

(22190) Development Tools Purchases: Include expenditures for the purchase of

software development tools costing $2,000 or more per unit. A development tool is

software specifically used in the development of applications by technical staff. Examples

of this software are text editors, compliers, build-automation tools, debuggers, ETL tools,

and data modeling software.

 

(222XX) Educational and Cultural Equipment: Includes expenditures for all college library

books, used in the Universities libraries, and for educational, exhibitive, and reference equipment

costing $2,000 or more per unit.

 

(22210) College Library Books: Include expenditures for all college library books,

microfiche, and periodicals purchased for use in University libraries. Departments

should use account code 13120 for books purchased for use in the department.

 

 (22220) Educational Equipment: Include expenses for auditorium seating, chalkboards,

classroom furniture, and similar equipment costing $2,000 or more per unit.

 

 

 

(22230) Exhibit Equipment: Include expenses for artifacts, artworks, scientific

paraphernalia, and similar museum materials and equipment costing $2,000 or more per

unit.

 

(22240) Reference Equipment: Include expenses for card catalogs, carrels, library

desks, microfilm readers, and similar reference equipment costing $2,000 or more per

unit.

 

(22280) Educational and Cultural Equipment Improvements: Include expenses for

restorations of and additions or modifications to existing educational and cultural

equipment which expands capability or capacity, or improves performance costing $2,000

or more per unit.

 

(223XX) Electronic and Photographic Equipment: Includes expenditures for electronic,

photographic, and voice and data transmission equipment costing $2,000 or more.

 

(22310) Electronic Equipment: Include expenses for intercommunication systems,

radar, radios, televisions, and similar electronic equipment costing $2,000 or more per

unit.

 

(22311) Electronic Equipment (CNS Approval): Include expenses for two-way

radios costing $2,000 or more per unit.

 

(22320) Photographic Equipment: Include expenses for blueprint equipment, cameras,

enlargers, lenses, overhead viewers, projectors, screens, splicers, tripods, and similar

photographic equipment costing $2,000 or more per unit.

 

(22330) Voice and Data Transmission Equipment: Include expenses for facsimile

transmitters, switchboards, and similar equipment costing $2,000 or more per unit.

 

(22331) Voice and Data Transmission Equipment (CNS Approval): Includes expenses

for telephone equipment costing $2,000 or more per unit.

 

(22380) Electronic and Photographic Equipment Improvements: Include expenses for

restorations of and additions or modifications to existing communications and

photographic equipment which expands capability or capacity, or improves performance.

Use this code when equipment improvements cost $2,000 or more per unit.

 

(224XX) Medical and Laboratory Equipment: Includes expenditures for laboratory and field

equipment and medical and dental equipment costing $2,000 or more.

 

 

(22410) Laboratory Equipment: Include expenses for blood gas analyzers, Bunsen

burners, freezing point depression instruments, gas chromatographs, incubators,

microscopes, spectrophotometers, and similar equipment costing $2,000 or more per

unit.

 

(22411) Laboratory Equipment (EHSS Approval): Include expenses for

refrigerators, freezers, fume hoods, biological safety cabinets, radiation survey meters,

laboratory microwave units, centrifuge units, sonicators, kjeldahl units and lasers

costing $2,000 or more per unit.

 

(22413) Laser Engravers / Cutters (EHSS Appr)

 

(22414) X-Ray Equipment (EHSS Appr): "Include expenses for x-ray equipment (e.g., diffraction (XRD), fluorescence (XRF), electron microscopes, microCT, ESCA, XPS) costing $2000 or more per unit.

 

(22419) X-Ray Equipment < 2000 (EHSS Appr)

 

(22420) Medical and Dental Equipment: Include expenses for anesthesia equipment,

dental equipment, diagnostic apparatus, electrotherapeutic equipment, examining room

furniture, fracture and orthopedic equipment, hospital and medical lighting, operating room

equipment, and similar medical and dental equipment costing $2,000 or more per unit.

 

(22421) Medical and Dental Equipment (EHSS Approval): Include expenses for medical, dental and veterinary x-ray equipment (e.g., c-arms, portables, fluoroscopy, CT, bone densitometer) costing $2000 or more per unit.

 

 

(22430) Field Equipment: Include expenditures for portable and/or permanent nondisposable

equipment, such as automatic samplers and ambient air/water meters or

analyzers, designed and purchases primarily for use in non-laboratory settings costing

$2,000 or more per unit.

 

(22480) Medical and Laboratory Equipment Improvements: Include expenses for

restorations of and additions or modifications to existing medical and laboratory

equipment which expands capability or capacity, or improves performance costing

$2,000 or more per unit.

 

(225XX) Motorized Equipment: Includes expenditures for agricultural vehicles, aircraft,

construction equipment, motor vehicles, power repair and maintenance equipment, and

watercraft costing $2,000 or more per unit.

 

(22510) Agricultural Vehicular Equipment: Include expenses for planting, seeding,

and harvesting devices; silage cutters; threshing machines; tractors; wagons; and similar

agricultural equipment costing $2,000 or more per unit.

 

(22520) Aircraft Equipment: Include expenses for airplanes, helicopters and similar

aircraft equipment costing $2,000 or more per unit.

 

 (22530) Construction Equipment: Include expenses for air hammers, backhoes,

bulldozers, cranes, graders, portable generators, pumps, and similar equipment costing

$2,000 or more per unit.

 

(22531) Construction Equipment (EHSS Approval): Include expenses for

scaffolding costing $2,000 or more per unit.

 

(22540) Motor Vehicle Equipment: Include expenses for automobiles, buses, mopeds,

motorcycles, trucks, and similar equipment costing $2,000 or more per unit.

 

(22541) Motor Vehicle Equipment (EHSS Approval): Include expenses for forklifts,

powered pallet jacks, pallet trucks, and ridger fork trucks costing $2,000 or more per unit.

 

(22550) Power Repair and Maintenance Equipment: Include expenses for power

hedge clippers, power mowers, power sanders, power saws, routers, and similar power

repair and maintenance equipment costing $2,000 or more per unit.

 

(22560) Watercraft Equipment: Include expenses for amphibious craft, boats, diving

bells, rafts, snips, and similar watercraft equipment costing $2,000 or more per unit.

 

(22580) Motorized Equipment Improvements: Include expenses for restorations of and

additions or modifications to existing vehicular equipment which expands the capability or

capacity, or improves performance. Use this code for improvements costing $2,000 or

more per unit.

 

(22581) Tractor Improvements

 

(226XX) Office Equipment: Includes expenditures for office appurtenances, office furniture,

office incidentals, and office machines costing $2,000 or more per unit.

 

(22610) Office Appurtenances: Include expenses for blinds, carpets, draperies, plants,

rugs, shades, wall decorations, and similar office appurtenances costing $2,000 or more

per unit.

 

(22620) Office Furniture: Include expenses for bookcases, desks, chairs, file cabinets,

lamps, racks, storage cabinets, tables, and similar office furniture costing $2,000 or more

per unit.

 

(22630) Office Incidentals: Include expenditures for ashtrays, compasses, date stamps,

desk organizers, file boxes, letter openers, rulers, scissors, staplers, T-squares, and similar

"desk top" office equipment costing $2,000 or more per unit..

 

 

(22640) Office Machines: Include expenses for calculators, drafting machines,

photocopying machines, typewriters, and similar equipment costing $2,000 or more per

unit.

 

(22649) Local Funds – Equipment Internal Loan

 

(22680) Office Equipment Improvements: Include expenses for restorations of and

additions or modifications to existing office equipment which expands capability or

capacity, or improves performance. Use this code when improvements costs $2,000 or

more.

 

(227XX) Specific Use Equipment: Includes expenditures for household, law enforcement,

manufacturing, non-power repair and maintenance, and recreational equipment costing $2,000 or

more per unit.

 

(22710) Household Equipment: Include expenses for beds, bureaus, chairs, dressers,

heaters, mattresses, refrigerators, stoves, tables, and similar equipment costing $2,000 or

more per unit.

 

 

 

(22719) Food Service Equipment: Include expenses for food service equipment

costing $2,000 or more per unit.

 

(22720) Law Enforcement Equipment: Include expenses for law enforcement

equipment costing $2,000 or more per unit. Use 22770 for firearms.

 

(22730) Manufacturing Equipment: Include expenditures for drills, lathes,

looms, saws, and similar manufacturing use equipment costing $2,000 or more

per unit.

 

(22731) Manufacturing Equipment (EHSS Approval): Include expenses for

aerial lifts and mechanical power presses costing $2,000 or more per unit.

 

(22740) Non-power Repair & Maint Equipment: Include expenditures for files,

hammers, manual drills, manual hedge clippers, saws, screwdrivers, wrenches, and similar

non-power repair and maintenance tools costing $2,000 or more per unit.

 

(22750) Recreational Equipment: Include expenses for gymnasium, park, playground,

recreational center, and similar apparatus and equipment. Costing $2,000 or more per unit.

 

 

(22751) Sports/Athletic Equipment: Include expenses for athletic sports

equipment costing $2,000 or more per unit.

 

 

(22770) Firearms Equipment: Include expenses for firearms such as handguns, rifles,

and shotguns costing more than $2,000. Use 22720 for expenses such as ammunition or

for ancillary equipment such as holsters, belts, and cases purchases separately from the

firearm.

 

(22780) Specific Use Equipment Improvements: Include expenses for restorations of and

additions or modifications to existing specific use equipment which expands capability or

capacity, or improves performance. Use this code for improvements costing $2,000 or

more per unit.

 

(228XX) Stationary Equipment: Includes expenditures for built-in equipment, fixtures, and

mechanical equipment costing $2,000 or more per unit.

 

(22810) Built-In Equipment: Include expenses for benches, laboratory tables,

platforms, shelving, stages, wall cabinets, and similar built-in equipment normally

included during construction as special stationary features. Use this code when

equipment costing $2,000 or more per unit.

 

(22820) Fixtures: Include expenses for electrical, heating, lighting, plumbing, and

similar fixtures normally affixed to walls, floors and ceilings. Use this code when

fixtures costs $2,000 or more per unit.

 

(22830) Mechanical Equipment: Include expenses for air conditioners, boilers,

elevators, switching, and similar mechanical equipment normally included in a structure

at time of construction. Use this code for equipment costing $2,000 or more per unit.

 

(22880) Stationary Equipment Improvements: Include expenses for restorations of

and additions or modifications to existing stationary equipment which expands the

capability or capacity, or improves performance. Use this code for improvements

costing $2,000 or more per unit.

 

(22960) Indirect Cost Recoveries from Auxiliary Programs for Equipment: Include

only the required recovery of indirect costs of equipment from Auxiliary Enterprise

subprograms costing $2,000 or more per unit.

 

(22970) Late Payment Penalties for Equipment: Include expenses for late charges

assessed by vendors for the late payment of invoices for invoices for equipment costing

$2,000 or more per unit pursuant to the Prompt Payment Act .

 

(22980) Inter-Agency Recoveries for Equipment: Recovery of the cost of equipment

costing $2,000 or more per unit incurred by programs or subprograms for services

provided to other agencies within the same fiscal year.

 

(22990) Intra-Agency Recoveries For Equipment: Recovery of the cost of equipment

costing $2,000 or more per unit incurred by programs or subprograms within the same

agency or agencies under the auspices of a single board or commission.

 

(22994) Equipment Eliminations

 

(22996) VTF Recoveries-Cont Chgs

 

(22997) Other Outside Recoveries-Cont Chgs

 

23000 PLANT AND IMPROVEMENTS: Include expenditures for acquisition of plant

and improvements and construction of plant and improvements.

 

 

(231XX) Acquisition of Plant and Improvements: Includes expenditures for purchase or

condemnation of bridges, buildings, highways, water ports, and improvements.

 

(23110) Acquisition, Bridges: Include expenses for purchase or condemnation of

bridges, causeways, and tunnels.

 

(23120) Acquisition, Buildings: Include expenses for purchase or condemnation of

buildings, shelters, and towers.

 

(23130) Acquisition, Highways: Include expenses for purchase or condemnation of

alleys, highways, roadways, and streets.

 

(23140) Acquisition, Water Ports: Include expenses for purchase or condemnation of

docks, marinas, piers, ramps, and similar structures.

 

(232XX) Construction of Plant and Improvements: Include expenditures of construction of

bridges, buildings, highways, and water ports.

 

(23210) Construction, Bridges: Include expenses of private sector contractors for

construction of bridges, causeways, tunnels, and similar structures. Public sector labor

costs must be encumbered in Personal Services subobjects.

 

(23220) Construction, Buildings: Include expenses of private sector contractors for

construction of buildings, shelters, and towers. Public sector labor costs must be

encumbered in Personal Services subobject.

 

(23221) Construction, Parking Relocation Fee

 

(2322B) Demolition

 

(23230) Construction, Highways: Include expenses of private sector contractors for

construction of alleys, highways, roadways, and streets. Public sector labor costs must be

encumbered in Personal Services subobjects.

 

(23240) Construction, Water Ports: Include expenses of private sector contractors for

construction of docks, marinas, piers, ramps, and similar structures. Public sector labor

costs must be encumbered in Personal Services subobjects.

 

(23270) Construction, Bridges and Highways Improvements: Include expenses of

private sector contractors for restorations of additions or modifications to existing bridges

and highways which expand capability or capacity, or improve performance. Public sector

labor costs must be encumbered in Personal Services subobjects.

 

(23280) Construction, Buildings Improvements: Include expenses of private sector

contractors for restorations of and additions or modifications to existing buildings,

shelters, and towers which expand capability or capacity, or improve performance.

Public sector labor costs must be encumbered in Personal Services subobjects.

 

          (23281) Construction Stadium Seating

 

(23960) Ind. Cost Recoveries-Aux. Plant

 

(23970) Late Payment Penalties - Plant and Improvements: Include expenses for

charges assessed by vendors for the late payment of invoices for plant and improvements

pursuant to the Prompt Payment Act.

 

(23980) Inter-Agency Recoveries - Plant and Improvements: Recovery of the cost of

plant and improvements incurred by programs or sub programs for services provided to

other agencies. (This code may be employed only with the prior written approval of the

Department of Planning and Budget.)

 

(23990) Intra-Agency Recoveries - Plant and Improvements: Recovery of the cost of

plant and improvements incurred by programs or sub programs within the same agency or

agencies under the auspices of a single board or commission. (This code may be employed

only with the prior written approval of the Department of Planning and Budget.)

 

(29100) Depreciation Expense

 

(29101) Amortization Expense

 

 

(OHxxx) SPECIAL VIRGINIA TECH ACCOUNT CODES FOR SPONSORED

PROGRAMS USE

 

 

(OH120) Indirect Costs – State Share

 

(OH130) Indirect Costs – Admin. Share

 

(OH140) Indirect Costs – College/Dept Share

 

(OH150) Indirect Costs – Capital Share

 

(OH210) Institutional Allowances

Subcontracts

Account Description
19659 1000 Friends of Wisconsin, Inc
19366 ABS Consulting
19211 ACDI/VOCA
19445 Adoptech, Inc.
19500 Advanced Computer Resource Corp.
19658 Advanced Resources International
19625 Aerophysics, Inc
19646 Agricultural Research Council
19001 Agrilab
19199 Alabama A&M University
16400 Alcohol Free Program Funding
19002 Alcorn State University
19653 Alemaya University
19003 Alexandria City Public Schools
19004 Altertec
19495 American Dist. Edu Cons.
19363 American Society for Eng Education
19440 American Type Culture Collection
19673 Amhara Regional Agr Res Inst
19618 Amy Bartlett Wright
19005 Anderson Consulting
19436 Anhydrocyte Corp
19425 Anteon Corporation
19398 Appalachian Resources, LLC
19485 Appalachian Sustainable Development
19006 Applachian State University
19663 Arab Academy for Science & Tech
19007 Arizona State University
19377 Arkansas State Univ
19624 Asian Vegetable Res & Dev Center
19624A Asian Vegetable Res & Dev Center
19428 Assoc Preserv of Va Antiquities
19152 Astro Aerospace Company
19008 Atlas Group, Inc.
19447 Attention Technologies, Inc.
19158 Auburn University
19535 Ava Howard
19369 BAE Control Systems
19009 Barry Controls Aerospace
19010 Batelle Pacific
19615 Battelle
19011 Benton & Associates
19011A Benton and Associates
19011B Benton and Associates
19418 Biol Consulting Serv of N Fla Inc
19248 Blue Ridge Beverage
19603 Board of Trustees Univ. of Illinois
19346 Booz - Allen & Hamilton Inc.
19361 Boston Medical Center
19012 Bottomline Solutions
19403 Brian Bates
19232 Brickland Associates
19013 Brigham Young University
19283 Brown University
19196 Bruce Hellinga
19386 Budapest Univ of Tech & Econ
19362 Building Technology, Inc.
19014 Bunda College of Ag-Malawi
19517 CABI Publishing
19508 California Lutheran Univ.
19215 California State Polytech Inst
19683 California State Univ - Mont Bay Fo
19480 California State Univ-Sacramento
19385 Calspan Corporation
19338 CARE International Au Mali
19015 Caribbean Ag Res&Dev Ins-CARDI
19501 Carnegie Institution of Washington
19374 Carnegie Mellon University
19462 Carole H. Schmidt
19016 Carpco, Inc.
19389 Case Western Reserve University
19453 Catholic University of America
19399 Cave Spring Junior High School
19348 CDRM, Inc.
19685 CEDAF
19441 Center for Applied Research
19636 Centre de Suivi Ecologique
19294 Charles E. Stevens
19509 Chassman Consulting, Inc
19448 Chatham Hall
19434 Chesapeake Inst. Advisors, LLC
19623 Chrissy Scannell
19638 Chrysalis Consulting, LLC
19017 Clark Atlanta University
19617 Clarke Farms LLC
19244 Clemson University
19680 College of Mount St. Joseph
19405 College of New Jersey
19018 College of William & Mary
19018A College of William & Mary
19018B College of William & Mary
20001 College of William & Mary
19459 Colorado School of Mines
19019 Colorado State University
19020 Columbia University
19021 Community Services Board
19502 Compass Consulting Group, LLC
19502A Compass Consulting Group, LLC
19153 Composite Optics
19277 Comprehensice Computer Solutions
19523 Compusense, Inc
19220 Computer Aided Eng. Assoc.
19286 Comware Computers
17700 Concert/Theatre - Sound & Lights
19516 Conoco Phillips
19022 Conservation International
19522 Consortium of Univ for Res (CUREE)
19023 Consortium-Int'l Crop Protect
19526 Construction Technology Laboratorie
19528 Contract Suport Services, Inc.
19024 Cornell University
19024A Cornell University
19024B Cornell University
19024C Cornell University
19024D Cornell University
19207 Corporacion INIAP
19681 Crops Research Institute
19391 CS Technologies
19408 Ctr for Adv of Nat Disc Using Light
19410 Ctr for Agricultural Partnerships
19548 Ctr for Inter Res & Analysis Org
19610 Ctr Nat. De Recherche Sur L'Enviro
16000 Current Student Org Charges
17400 Dance Contracts
19602 Danielle Kreeger, Consultant
19313 Dann Adair
19439 Danville Public Schools
19486 Dawn Bishop
19324 Dean Rattazzi, Consultant
19163 Defense Res Tech
19025 Defense Research Agency
19443 Delaware State University
19607 Delaware Tech & Comm. College
20015 Department for the Aging
19334 Design Research Associates, Inc.
19328 Digital Signal Processing
19292 Direction de la Protection de Veget
19236 DLCO (Desert Locust Control Org.)
19204 Dnipropetrovsk State Ag Univ
19544 Dolan Learning Center
19487 Donald E. Johnson
19620 Donley Edu Evaluation Consulting
19684 Douglas Woolley
19172 DPT Agriculture - Thai
19515 Dr. Arun S. Malik
19534 Dr. Carol Baron
19302 Dr. David H. Sliney
19463 Dr. Joseph F. Freeman, III
19456 Dr. Julie Richter
19429 Dr. Leonard A. Smock
19243 Dr. Sarah Palmer
19414 Dr. Vasanta Kumar Thapa
19026 Dr. Zach Agioutantis
19378 Drexel University
19181 Drittes Physikalisch
19297 Ducks Unlimited, Inc.
19194 Duke Eng & Services
19200 Duke University
19611 Dynamic Research , Inc.
19611A Dynamic Research, Inc
19308 Dynamic Structures & Materials, LLC
19454 E O Lawrence Berkeley Natl Lab
19472 E. Sid Bingley, III
19521 Earthquake Eng Res Institute
19347 East Carolina University
19490 East Tennessee State University
19426 Easter Seals Virginia
19372 Ecole Polytechnique Federale De Lau
19604 Ecological Research & Dev. Group
19289 Elizabeth City State University
19556 EMC Arts LLC
19554 Emory University
19305 Engineering Concepts, Inc.
19170 Engineering Technolo
19559 Environmental Law Institute
19672 Environmental Toxicology & QC Lab
19465 EPRI PEAC Corporation
19027 EsculelaAgriPanamer(Zamorano)
19656 Ethiopian Agricultural Research Ins
19157 Expired
19230 Faraway Farms
19514 Faulkner & Flynn, Inc
19028 Fiber & Electro-Optics Res Ctr
17300 Film Contracts
19029 Flordia State University
19323 Florida A & M University
19030 Florida Atlantic University
19031 Food Service Mgmt Connection
19295 Fort Valley State University
19637 Foundation CERES Locustox
19212 Fred Harrison
19241 Frito-Lay, Inc.
19423 Fundacao Floresta Tropical
19478 Fundacion Hondurena de Invest Agri
19478A Fundacion Hondurena de Invest Agri
19682 Fundacion PROINPA
19402 G. Richard Larkin
19238 G3 Systems, Inc.
19470 Gen. Electric Global Research Ctr.
19655 Geological Survey of Alabama
19032 Georg August Univ ZuGeoetingen
19033 George Mason University
19033A George Mason University
19033B George Mason University
20002 George Mason University
20002A George Mason University
20002B George Mason University
19218 George Washington Univ.
19524 Georgetown University
19247 Georgia Tech
19034 Georgia Tech Research Corp.
19224 GeoSyntec Consultants
19035 GEXPRONT
19036 Giles County Public Schools
19037 Glenn Songer
19038 Goochland Cty Public Schools
19670 Goodman Research Group, Inc.
19421 Goodrich Aerostructures Group
19233 Green Valley Farms
19168 Greenfalk Consultant
19420 Greg Bullen
19503 Groupe de Recherche Actions Dev.
16299 GSA Funding
19226 H & H Forest Mgmt., Inc.
19435 Hallowing Associates, LLC
19644 Hampton Roads Clean Cities Collatio
19039 Hampton University
19449 Hargrave Military Academy
19209 Harrison Partners
19186 Harry Glaser
19527 Harry Shoudy Consulting
19381 HDR Engineering, Inc.
19494 HEAD acoustic, Inc.
19616 Hendrix Consulting
19407 Hofstra University
19040 Hood Technology Corp.
19621 Hue Economic University
19167 Hughes Aircraft Co.
19041 Hughes Associates, Inc.
19041A Hughes Associates, Inc.
19041B Hughes Associates, Inc.
19234 Hyman Associated Co.
19452 Idea Plex, Inc
19525 Indiana University
19525A Indiana University
19627 Infrasense, Inc
19298 Innovatek, Inc.
19542 Innovative Scientific Solutions,Inc
19187 Innovative Show Tech(IST) Engr
19649 Innovative Wireless Tech
19416 Inst Biol Ctrl Chinese Acad Ag Sci
19479 Inst Centroamer de Desarrollo Agri
19042 Inst De Ciencia Y Tech Agri
19271 Inst Nat de la Recherche Agron
19364 Inst of Electrical & Electronic Eng
19044 Inst. for Biotech. Info,LLC
19654 Instit for Bldg Tech & Safety
19306 Institut du Sahel
19043 Institute d'Economie Rurale
20016 Institute for Adv Learning & Rsch
19513 Institute for Genomic Research
19280 Institute for Global Risk Research
19189 Institute of Senegal
19217 Int Ctr-Insect Physiology & Ecology
19497 Integrated Bldg. & Const. Solutions
19045 Intelligent Decision Sys, Inc.
19250 Interactive Designs and Dev, Inc.
19311 InterAlpine / MSI - Foothill
19678 International Inst of Tropical Agri
19046 International Rice Res Inst.
19634 Int'l Food Policy Res. Institute
19631 Int'l Livestock Res Inst (ILRI)
19223 Iowa State Univ.
19415 ISIS Labs, LLC
19047 ISRA
19499 James D. Phillips, PhD
19468 James Daniel Dolan
19174 James Madison University
19409 James Madison University
19409A James Madison University
20009 James Madison University
20009A James Madison University
19175 Jay H. Blowers
19048 Jeffrey K. McCrary
19483 Jerry Weitz & Associates, Inc.
19240 Joanne Currie
19293 Joel Preston Bunn
19206 John Herbst & Associates
19619 John Hopkins Applied Physics Lab
19049 John Lambert Associates
19446 Johns Hopkins University
19505 Johnson, Craven, and Gibson
19417 Jonathan K. F. Roygard
19333 Journey Designs, L.L.C.
19198 JW Jones Eco Res Ctr
19050 Kansas State University
19050A Kansas State University
19050B Kansas State University
19050C Kansas State University
19533 Kathy H. Thompson
19274 Kay Gee Plastics
19489 Kinetex, Inc.
19489A Kinetex, Inc.
19371 Kinetic Ceramics, Inc.
19160 King and Associates
19345 Laboratoire Central Veterinaire
19461 Langhorne Group Inc.
19384 Lehigh University
19520 Leonard Shabman, Consultant
19051 Lincoln University
19393 Logistics Management Institute
19380 Louisian State University
19536 Loyola University of Chicago
19183 L'viv Inst Crop & Animal Husbandry
19185 L'viv Oblast Plant Pro Station
19195 MA Mental Health Res Corp
19164 Macrodyne, Inc.
19629 Madagascar Inst (MICET)
19370 MaineWay Services
19053 Makerere University
19666 Mali Aqua Viva GIE
19630 Mammals of Afghanistan
19149 Mankato State University
19390 MapTech
19675 Marcelline Brogli
19424 Marcos Pedowski
19054 Marine Biological Laboratory
19552 Market Insights
19657 Marshall Miller & Associates, Inc.
19549 Marshall University Research Corp.
19176 Mary Macdonald
19179 Mary Washington College
20010 Mary Washington College
19055 Mathematica Policy Res Inc.
19641 Mayo Clinic - Rochester
19493 McGill University
19270 Medical Univ. of South Carolina
19336 Meeker & Associates Inc.
19651 Mekelle University
19365 Melyvn Green and Associates, Inc.
19643 Memorial University of Newfoundland
19349 Meta Group Consulting
19056 Michael Baker, Jr. Inc.
19437 Michael J. Hannafin
19639 Michigan Dept of Nat Resources
19057 Michigan State University
19057A Michigan State University
19058 Ministry Agriculture-Eritrea
19647 Ministry of Agriculture
19222 Mississippi State Univ.
19059 Missouri Botanical Garden
19059A Missouri Botanical Garden
19278 Mitretek Systems, Inc.
19060 Montana State University
19476 Montana Tech
19061 Montgomery County Schools
19062 Morgan State University
19519 Ms. Julie P. Solometo
19537 Ms. Tara S. Wood
19310 Munich Wildlife Society
19156 N.W. Cert. Surveys
19394 NAHB Research Center
19676 Nat Council for Air & Stream ImpI
19063 National Agricultural Library
19272 National Agricultural Rch Inst
19373 National Agricultural Rch Org
19551 National Career Assessment Serv Inc
19064 National Research Center-Egypt
19335 National Research Council of Canada
19401 National Urban League, Inc.
19540 Natl Inst of Standards&Tech(NIST)
19065 Network Design Systems
19066 New Century Council
19511 New City Media, Inc.
19475 New Mexico Tech
19067 New River Community College
20003 New River Community College
19068 New River Community Services
19530 New River Land Trust
19161 New River Valley Hospital
19331 New River Woodworks LLC.
19539 New York University
19496 New Zealand Forest Res. Instit.
19356 Newport News Shipbldg & Dry Dock Co
19491 Newport Partners L.L.C.
19547 NextGen Aeronautics
19395 NFO WorldGroup
19622 Nong Lam University
19069 Norfolk State University
20004 Norfolk State University
19070A North Carolina A&T State Univ
19070 North Carolina A&T State Univ.
19071 North Carolina State Univ
19072 Northeast Louisiana University
19357 Northeastern University
19355 Northern Illinois University
20011 Northern Virginia Community College
19309 Norwegian University
19184 Odessa State Ag Inst
19671 Office de la Haute Vallee du Niger
19249 Ohio State Univ. Research Fdn.
19269 Ohio State Univ. Research Fdn.
19269A Ohio State Univ. Research Fdn.
19269B Ohio State Univ. Research Fdn.
19269C Ohio State Univ. Research Fdn.
19074 Ohio State University
19316 O'Keeffe & Company, Inc.
19239 Oklahoma Medical Research Fund
19075 Oklahoma State University
19075A Oklahoma State University
19075B Oklahoma State University
19076 Old Dominion Univ. Res Found.
19077 Orca Computer, Inc.
19203 Oregon State Sys Higher Ed
19201 Oregon State University
19474 Ottawa Health Research Institute
19498 Pacific Institute for Res & Eval
19488 Packer Engineering, Inc
19605 Pamela J. Aduskevicz
19169 Patricia L Hatfield
19177 Patricia L. Traynor
19180 Patrick Center For Environment
19301 Paul F. Scodari
19078 PB Farradyne, Inc.
19079 Pennsylvania (Penn) State Univ
19079A Pennsylvania (Penn) State Univ
19080 Personal Comp Resource(PCR)Inc
19290 Pesticides Risk Observatory-Sahel
19432 Peterson's
19081 Philippine Rice Research Inst
19451 Pittsylvania County Educ Foundation
19438 Pittsylvania County Schools
19082 Polymer Solutions Inc.
19190 Portland State University
19273 Premier Millwork & Lumber
19083 Private Fleet Management Inst
17100 Promoter Shows
19343 Purdue Research Foundation
19084 Purdue University
19084A Purdue University
19327 Quantum Research Corporation
19085 Radford University
20005 Radford University
19330 Randall Mark Jost
19329 Raphael T. Haftka
19686 Raytheon UTD, INC.
19455 Regents of University of California
19635 Regional Advisory Center Durres
19229 Rensselaer Polytechnic Inst. (RPI)
19191A Res Fnd - State Univ NY
19191B Res Fnd - State Univ NY
19191 Res Fnd-State Univ NY
19154 Research Triangle Institute
19193 Reservoir Env Mgmt
19342 Resources Consultants, Inc.
19482 Resources for the Future
19287 Responsive Management
19086 Rice Research Inst-Thailand
19510 Rice University
19352 Richard Allen Cole
19674 Robert Flanagan
19392 Rockefeller University
19382 Rockwell Scientific Co LLC
19558 Rodale Institute
19353 Rudolf A. Nyc
19379 Rudolf A. Nyc
19087 Rutgers University
19368 Ruth Anne Sudar
19312 Ruth Irwin
19450 Sacred Heart School
19613 SAMAB Foundation
19397 Samuel Roberts Noble Fnd
16301 SBB Funding
19411 Schulman, Ronca, & Bucuvalas
19088 Science Appl. Intl Corp (SAIC)
19601 Science Museum of Western Virginia
19089 Scientific Management Inc.
16300 SGA Funding
19612 Shakti Technologies
19231 Sharfield, Inc.
19279 ShenTel Service Company
17600 Short Course Expenditures
19679 Sierra Nevada Corporation-Waveband
19531 Social & Scientific Systems, Inc
19477 Southeastern Oklahoma State Univ.
19090 Southern Illinois University
19427 Southern States Cooperative, Inc.
17200 Speaker Contracts
19341 Spectrum's Edge, Inc.
19546 SRI International
19321 St. Cloud State University
19073 Star Mountain Inc.
19245 State University of NY, Stony Brook
19245A State University of NY, Stony Brook
19245B State University of NY, Stony Brook
19159 Stearns and Wheler
19376 Stockholm University
19165 Storm Integration Inc.
19091 Strategic Directions
16296 Student Orgs Bad Checks
16298 Student Orgs Commission
16295 Student Orgs Refunds Payable
16294 Student Orgs Tickets & Admission
19092 SUNY-Binghamton, NY
19555 Survey Sampling International
19000 Svs By Foreigner in Foreign Cty
19 Symbiont Biological Pest Mgt.
19484 Symbiont Biological Pest Mgt.
19155 Synertech Systems
19400 Syracuse University
19375 Systems Technology, Inc.
19457 Tamil Nadu Agricultural University
19210 Tatyana Roskoshnaya
19506 Techsburg, Inc
19351 TECSEC, Incorporated
19093 Texas A & M University
19094 Texas Tech University
19388 The Cleveland Clinic Foundation
19529 The Keystone Center
19282 The Law Office of William C Siegel
19225 The Nature Conservancy
17000 Theatre Contracts
19406 Thomas Jefferson University
19095 Tim Ludwig
19626 Titan Corp
19192 TN Valley Authority
19359 TransCore, Inc.
19396 TriData Corporation
19614 Trout Unlimited
19492 Tufts University
19096 U. S. Geological Survey (USGS)
19097 UCLA
19205 Ukranian Academy of Agr.
19219 UNC Highway Safety Rsch. Ctr.
19150 United Minerals
19467 Univ North Carolina at Chapel Hill
19202 Univ of Dayton Res Inst
19103 Univ of DC-Water Resources Ctr
19105 Univ of Georgia Res Foundation
19107 Univ of Illinois-Carbondale
19318 Univ of Illinois-Urbana Champaign
19660 Univ of Kentucky Res Foundation
19109 Univ of Kentucky Research Corp
19332 Univ of Maryland Eastern Shore
19112 Univ of Maryland-Baltimore
19113 Univ of Maryland-College Park
19640 Univ of Medicine & Dentistry of NJ
19412 Univ of Okla Health Sci Ctr
19628 Univ of Philippines Los Banos
19281 Univ of Puerto Rico-Mayaguez Campus
19173 Univ of Southampton
19642 Univ of Texas at San Antonio
19543 Univ of Texas Health Ctr-San Antoni
19126 Univ of Wisconsin-Madison
19126A Univ of Wisconsin-Madison
19275 Univ. of Cincinnati
19111 Univ. of Louisville-Res Found.
19339 Universidad de Buenos Aires
19208 Universidad Valle de Guatemala
19430 Universita di Roma La Sapienza Rome
19464 University of Akron
19098 University of Alabama
19099 University of Alaska
19100 University of Alaska-Fairbanks
19101 University of Arizona
19102 University of Arkansas
19326 University of California Davis
19171 University of Central Florida
19609 University of Chicago
19557 University of Colorado
19213 University of Connecticut
19650 University of Delaware
19358 University of Detroit Mercy
19507 University of Dhaka
19300 University of Florida
19300A University of Florida
19104 University of Georgia
19182 University of Hawaii
19106 University of Idaho
19235 University of Iowa
19108 University of Kentucky
19110 University of London
19340 University of Massachusetts
19668 University of Melbourne
19337 University of Michigan
19383 University of Michigan
19114 University of Minnesota
19115 University of Missouri
19115A University of Missouri
19228 University of Missouri-Columbia
19116 University of Missouri-Rolla
19214 University of Nebraska
19117 University of Nevada
19118 University of Nevada-Las Vegas
19119 University of New Hampshire
19197 University of New Mexico
19314 University of Pennsylvia
19442 University of Pittsburgh
19120 University of Puerto Rico
19296 University of Rhode Island
19322 University of Rochester
19504 University of South Alabama
19545 University of South Carolina
19307 University of South Dakota
19121 University of Tennessee
19433 University of Texas at Austin
19344 University of Texas Medical Branch
19667 University of the Free, South Afric
19677 University of the West Indies
19319 University of Toledo
19122 University of Utah
19123 University of Virginia
20006 University of Virginia
19124 University of Washington
19367 University of Waterloo
19125 University of Wisconsin
19354 University of Wyoming
19471 Urban Pest Control Res & Consulting
19431 URS Corporation
19518 US Army Res & Dev Ctr-CERL
19166 US Dept Agriculture (USDA)
19166A US Dept. Agriculture (USDA)
19669 USDA Forest Service-For Inv Res
19130 USDA-(CSREES)
19127 USDA-Agri Marketing Ser (AMS)
19128 USDA-Agri Research Ser. (ARS)
19128A USDA-Agri Research Ser. (ARS)
19129 USDA-Animal&Plant Hlth InsServ
19131 USDA-Economic Res Ser. (ERS)
19132 USDA-Food&Consumer Serv (FCS)
19133 USDA-Foreign Agri Ser. (FAS)
19134 USDA-Forest Service (FS)
19299 USDA-FS-Southern Research Station
19135 USDA-Natural Resource Cons Ser
19136 USDA-Office Intl Coop.&Dev.
19137 USDA-Soil Cons. Service (SCS)
19662 USGS-Leetown Science Center
19052 UT - Battelle, LLC.
19138 Utah State University
19227 UVA Inst. for Environ. Negotiations
19512 VA Assoc. for Biological Farming
19188A Va Dept Ag & Cons Services
19188 VA Dept Ag&Con Services
19221A VA Inst. for Marine Sciences
19246 VA Transportation Research Council
20014 VA Transportation Research Council
20013 Va. Dept Ag & Con Services
19221 Va. Institute for Marine Sciences
20012 Va. Institute for Marine Sciences
19481 Valparaiso University
19632 Valparaiso University
19645 Vanderbilt University
19139 Vatell, Inc.
19538 Vehicle Lighting Associates, Inc.
19151 Villanova University
19404 Villanova University
19285 Virginia Beach City Public Schools
19285A Virginia Beach City Public Schools
19285B Virginia Beach City Public Schools
19444 Virginia Center for Digital History
19140 Virginia Commonwealth Univ
20007 Virginia Commonwealth University
19473 Virginia Neuropsychology Assoc Inc
19141 Virginia Power Technologies
19142 Virginia State University
20008 Virginia State University
19288 Virginia Union University
19242 Visual Science Studio
19661 VT Intellectual Properties (VTIP)
19541 Wake Forest Univ Health Sciences
19315 Walter Hearn Associates
19276 Washington State University
19532 Washington University
19216 Waste Policy Institute
19143 Watts Programming Consultants
19317 Wayne Spalding
19178 Wayne State University
19608 Weidlinger Associates Inc.
19325 Weir International Mining Consultan
19144 Weizmann Institute of Science
19145 Wellesley College
19419 West Va Dept of Agriculture
19320 West VA Div of Natural Resources
19413 West Virginia State College
19147 West Virginia Univ.- Res Corp
19146 West Virginia University
19148 Westat, Inc.(was COMSIS Corp.)
19284 Westwood Middle School
19237 Whitescarver, Hurd,& Obenchain,Inc.
19387 Wilbur Smith Associates
19350 Wilfrid A Nixon
19303 William Holliday
19600 Winrock International
19553 Wright State University
19648 Wyoming Game & Fish Dept
19162 Yale University
19360 Zetas Earth Technologies
19633 Zetas, Inc