Account Code Explanations
Salary/Wage Expenses | Other Expenses | Detailed account code listing
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Equipment (Costing more than $2000)| Other Operating Expenses| Salaries & Wages | Revenues | Subcontracts
Printable Abbreviated Account Code Listing
- Contractual Services (i.e. Postage, Shipping, Telecommunications, Printing, & Maintenance)
- Computing and ADP Services
- Travel, Convention, & Education
- Supplies & Equipment (Costing less than $2000)
- Awards, Contributions & Claims (i.e. Tuition Remissions, Honorariums, & Taxes)
- Continuous Charges (i.e. Insurance, Leases, & Rent)
- Overhead
- Student Fees and Tuition
- State Government Appropriations
- Other Revenue Federal Grants & Contracts
- State Grants & Contracts
- Local Government Grants & Contracts
- Private Grants & Contracts Private Gifts
- Federal Government Appropriations
- Endowment Income Investment Income
- Education Depts. - Sales & Services
- Auxiliary Student Fees
- Auxiliary Self-Generated Revenue
- Intercollegiate Athletic Sales and Serv.
Contractual Services (i.e. Postage, Shipping, Telecommunications, Printing, & Maintenance)
|
Account |
Description |
|
12050 |
|
|
12110 |
|
|
1211M |
|
|
12120 |
|
|
12130 |
|
|
12131 |
|
|
12135 |
|
|
1213R |
|
|
12140 |
|
|
1214R |
|
|
12150 |
|
|
12151 |
|
|
12152 |
|
|
12153 |
|
|
12154 |
|
|
12156 |
|
|
1215G |
|
|
1215R |
|
|
12160 |
|
|
12170 |
|
|
12180 |
|
|
12182 |
|
|
1218R |
|
|
12190 |
|
|
12211 |
|
|
12212 |
|
|
12213 |
|
|
12220 |
|
|
12221 |
|
|
1222R |
|
|
12250 |
|
|
1225U |
|
|
12260 |
|
|
12320 |
|
|
12340 |
|
|
12341 |
|
|
12360 |
|
|
12361 |
|
|
12410 |
|
|
12420 |
|
|
12421 |
|
|
12425 |
|
|
12426 |
|
|
12440 |
|
|
12441 |
|
|
12442 |
|
|
12443 |
|
|
12444 |
|
|
12445 |
|
|
12446 |
|
|
12447 |
|
|
12448 |
|
|
12449 |
|
|
1244A |
|
|
1244B |
|
|
1244C |
|
|
1244D |
|
|
1244G |
|
|
1244H |
|
|
1244J |
Field Compliance Inspections |
|
1244K |
Field Cmplnce Inspectns-3rd Party |
|
1244L |
Value Engineering (Outside Firm) |
|
1244R |
|
|
1244U |
|
|
1244V |
|
|
1244W |
|
|
1244X |
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|
12450 |
|
|
12453 |
|
|
12460 |
|
|
12461 |
|
|
12465 |
|
|
1246A |
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|
12470 |
|
|
12471 |
|
|
12472 |
|
|
12480 |
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|
12490 |
|
|
12510 |
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|
1251G |
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|
12520 |
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|
12521 |
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|
12522 |
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|
12530 |
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|
12531 |
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|
12532 |
|
|
1253G |
|
|
12540 |
|
|
12550 |
|
|
12560 |
|
|
12570 |
|
|
12571 |
Departmental Maintenance Allocation |
|
1257U |
|
|
12580 |
|
|
12590 |
|
|
12611 |
|
|
12620 |
|
|
12630 |
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|
12640 |
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|
12641 |
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|
12642 |
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|
12643 |
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|
12644 |
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|
12645 |
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|
12646 |
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|
12647 |
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|
12648 |
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|
12649 |
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|
12650 |
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|
12660 |
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|
12661 |
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|
12662 |
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|
12670 |
|
|
12671 |
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|
12810 |
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|
12960 |
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|
12970 |
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|
12980 |
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|
12920 |
|
|
12990 |
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|
12991 |
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|
12992 |
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|
12993 |
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|
12994 |
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|
12995 |
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|
12996 |
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|
12997 |
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|
12998 |
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|
12999 |
|
|
1299A |
Computing and ADP Services
|
Description |
|
|
12710 |
|
|
12730 |
|
|
12740 |
|
|
12750 |
|
|
12755 |
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|
12756 |
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|
12760 |
|
|
12770 |
|
|
12781 |
|
|
12780 |
|
|
12790 |
Travel, Convention, & Education
|
Account |
Description |
|
128XX |
|
|
12810 |
|
|
12820 |
|
|
12830 |
|
|
12831 |
|
|
12832 |
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|
12833 |
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|
12839 |
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|
12840 |
|
|
1284B |
|
|
1284C |
|
|
1284G |
|
|
1284R |
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|
1284T |
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|
12850 |
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|
12851 |
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|
12852 |
|
|
1285A |
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|
1285B |
|
|
1285C |
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|
1285G |
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|
1285M |
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|
1285R |
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|
1285T |
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|
1285V |
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|
12857 |
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|
12871 |
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|
12880 |
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|
12881 |
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|
12890 |
|
|
12897 |
|
|
12898 |
|
|
1289B |
|
|
1289U |
|
Supplies & Equipment (Costing less than $2000)
|
Description |
|
|
13110 |
|
|
13111 |
|
|
13112 |
|
|
13120 |
|
|
1312U |
|
|
13130 |
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|
13210 |
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|
13220 |
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|
13221 |
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|
13222 |
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|
13223 |
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|
13230 |
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|
13231 |
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|
13232 |
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|
1323U |
|
|
13240 |
|
|
13250 |
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|
13310 |
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|
13320 |
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|
13330 |
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|
13340 |
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|
13341 |
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|
13350 |
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|
13410 |
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|
13411 |
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|
13412 |
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|
13413 |
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|
13414 |
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|
13415 |
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|
13416 |
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|
13417 |
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|
13418 |
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|
13419 |
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|
1341U |
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|
1341X |
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|
13420 |
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|
13430 |
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|
13510 |
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|
1351G |
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|
13520 |
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|
13521 |
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13530 |
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|
13531 |
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|
13540 |
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|
13550 |
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|
13620 |
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13621 |
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|
13630 |
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|
13631 |
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|
13632 |
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|
13633 |
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|
1363U |
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|
13640 |
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|
13650 |
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|
13710 |
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|
1371A |
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|
1371B |
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|
1371C |
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|
1371D |
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|
1371E |
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|
1371F |
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|
1371H |
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|
1371I |
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1371J |
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1371K |
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|
1371L |
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|
1371M |
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|
1371N |
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|
1371O |
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1371P |
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|
1371Q |
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|
1371R |
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|
1371T |
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|
1371V |
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|
1371W |
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|
1371X |
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|
1371Y |
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|
1371Z |
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|
13720 |
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13730 |
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|
13731 |
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|
1373R |
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|
13740 |
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|
13742 |
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|
13747 |
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|
1374E |
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|
1374F |
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|
1374J |
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|
1374L |
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|
1374R |
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|
13750 |
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13760 |
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|
13770 |
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|
13780 |
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|
13781 |
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|
13782 |
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|
13784 |
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|
1378G |
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|
13970 |
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|
13980 |
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|
13990 |
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|
22115 |
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|
22125 |
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|
22145 |
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|
22155 |
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|
22165 |
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|
22175 |
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|
22185 |
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|
22186 |
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|
22187 |
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|
22215 |
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22225 |
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2222A |
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22235 |
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22245 |
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|
22285 |
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|
22315 |
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22316 |
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22325 |
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22335 |
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22336 |
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|
22385 |
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|
22415 |
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|
22416 |
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22418 |
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22419 |
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22425 |
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|
22426 |
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|
22435 |
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|
22485 |
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22515 |
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22525 |
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|
22535 |
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|
22536 |
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|
22545 |
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22546 |
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|
22555 |
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|
22565 |
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|
22585 |
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|
22615 |
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|
22625 |
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|
22635 |
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|
22645 |
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|
22715 |
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|
22716 |
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|
22717 |
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22725 |
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22735 |
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|
22736 |
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22745 |
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|
22755 |
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|
22756 |
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|
22775 |
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|
22785 |
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|
22815 |
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|
22825 |
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|
22835 |
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|
22885 |
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|
22995 |
Awards, Contributions & Claims (i.e. Tuition Remissions, Honorariums, & Taxes)
|
Description |
|
|
14110 |
|
|
14111 |
|
|
14112 |
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|
14113 |
|
|
14114 |
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|
14130 |
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|
14131 |
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|
14132 |
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|
14133 |
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|
14134 |
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|
14135 |
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|
14136 |
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|
14137 |
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|
14138 |
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|
1413Q |
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|
1413U |
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|
14150 |
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|
14170 |
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|
14180 |
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|
14210 |
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|
14216 |
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|
14219 |
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|
14220 |
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|
14230 |
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|
14240 |
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|
14241 |
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|
14247 |
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|
14248 |
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|
14250 |
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|
14251 |
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|
14301 |
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|
14302 |
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|
14303 |
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|
14980 |
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|
14990 |
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|
14991 |
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|
14992 |
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|
14993 |
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|
14994 |
|
|
14995 |
Continuous Charges (i.e. Insurance, Leases, & Rent)
|
Description |
|
|
15110 |
|
|
15120 |
|
|
15130 |
|
|
15150 |
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|
15160 |
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|
15169 |
|
|
15210 |
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|
15230 |
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|
15240 |
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|
15250 |
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|
15260 |
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|
15270 |
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|
15310 |
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|
15320 |
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|
15330 |
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|
15340 |
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|
15341 |
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|
15342 |
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|
15343 |
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|
1534G |
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|
1534U |
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|
15350 |
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|
15351 |
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|
15355 |
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|
15357 |
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|
15358 |
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|
15360 |
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|
15361 |
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|
15370 |
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|
1537U |
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|
15410 |
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|
15411 |
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|
15412 |
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|
15413 |
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|
15414 |
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|
15415 |
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|
15416 |
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|
15417 |
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|
15418 |
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|
15420 |
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|
15421 |
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|
15430 |
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|
1543G |
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|
15440 |
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|
15450 |
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|
15471 |
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|
15510 |
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|
15511 |
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|
15520 |
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|
15530 |
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|
15540 |
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|
15550 |
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|
15640 |
|
|
15960 |
IIndirect Cost Recoveries from Auxiliary Programs for Continuous Charges |
|
15970 |
|
|
15980 |
|
|
15990 |
|
|
16000 |
|
|
16294 |
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|
16295 |
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|
16296 |
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|
16298 |
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|
16299 |
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|
16300 |
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|
16301 |
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|
16400 |
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|
17000 |
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|
17100 |
|
|
17200 |
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|
17300 |
|
|
17400 |
|
|
17600 |
|
|
17700 |
Equipment (Items costing more than $2,000 and ALL Equipment Trust Fund items)
|
Description |
|
|
22110 |
|
|
22120 |
|
|
22140 |
|
|
22150 |
|
|
22160 |
|
|
22170 |
|
|
22180 |
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|
22181 |
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|
22182 |
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|
22190 |
|
|
22210 |
|
|
22220 |
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|
22230 |
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|
22240 |
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|
22280 |
|
|
22310 |
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|
22311 |
|
|
22320 |
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|
22330 |
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|
22331 |
|
|
22380 |
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|
22410 |
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|
22411 |
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|
22413 |
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|
22414 |
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|
22419 |
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|
22420 |
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|
22421 |
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|
22430 |
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|
22480 |
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|
22510 |
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|
22520 |
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|
22530 |
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|
22531 |
|
|
22540 |
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|
22541 |
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|
22550 |
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|
22560 |
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|
22580 |
|
|
22610 |
|
|
22620 |
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|
22630 |
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|
22640 |
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|
22710 |
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|
22719 |
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|
22720 |
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|
22730 |
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|
22731 |
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|
22740 |
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|
22750 |
|
|
22751 |
|
|
22770 |
|
|
22780 |
|
|
22810 |
|
|
22820 |
|
|
22830 |
|
|
22880 |
|
|
22980 |
|
|
22990 |
|
|
22994 |
|
|
23000 |
|
|
23120 |
|
|
23130 |
|
|
23140 |
|
|
23210 |
|
|
23220 |
|
|
23221 |
|
|
2322B |
|
|
23230 |
|
|
23270 |
|
|
23280 |
|
|
23281 |
|
|
29100 |
|
|
29101 |
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
|
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
|
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
|
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
|
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
|
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
|
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
|
Description |
|
|
0098 |
General Fund Transfers |
|
0099 |
General Fund Appropriations |
Other Revenue
|
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
|
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
|
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
|
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
|
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
|
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
|
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
|
Description |
|
|
0300 |
Endowment Income |
|
0301 |
Endowment Income - Unrealized |
Investment Income
|
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
|
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
|
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
|
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.
|
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.
Include expenses for premium services provided for express or urgent deliveries of printed matter, goods, and commodities by common or contract carrier or hired vehicles. Example services include Overnight AM, Overnight PM, Next Day, Second Day, etc.
(1211M) Office, Lab Equipment Moving
(12120) Outbound Freight Services
Include expenses for package delivery and freight services provided by common or contract carriers or hired vehicles for the outbound movement of commodities.
(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.
(12135) Overnight Messenger Service
(1213R) Messenger Services – Recruiting
(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.
(1214R) Postal Services – Recruiting
(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.
(12153) Copier Management Program
(12156) Printing Services – Private Vendors
(1215G) Printing - Game Day (Athletics)
(1215R) Printing Services – Recruiting
(12160) Telecommunications Services (provided by VITA)
Include expenses for services that provide for cables, facsimile-transmission, local and long distance voice, video, and data connections including telephones service, wireless telephone service, telegrams transmission, teletypes transmission, and similar telecommunications services provided by VITA.
(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.
(12180) Telecommunications Services (provided by another State agency, i.e. CNS):
Include expenses for services that provide for cables, facsimile-transmission, local and long distance voice, video, and data connections including telephones service, wireless telephone service, telegrams transmission, teletypes transmission, and similar telecommunications services provided by state agencies other than VITA.
(1218R) Other Telecommunication Services – Recruiting
(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.
(12213) Athletic Conference Fees
(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
(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 all expenditures paid to bring professional training consultants to the agency for employee development, including expenses for course development, delivery, administration, or evaluation.
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.
(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.
(12425) Property Management Services
Include expenses for services provided by economists, industrial engineers, interpreters, market analysts, planners, public administrators, and
similar experts.
(12442) Referees and Game Officials
(12445) Ed. Conference Equipment Setup
(12446) Videotaping/Audio taping Services
(12448) Ed. Conference Satellite Services
(12449) Ed. Conference Telecomm 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
(1244G) Management & Expert Services - Game Day (Athletics)
(1244H) Golf Coaching Services
(1244J) Field Compliance Inspections
(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
(12450) Personnel Management Services: Include expenses for services provided by
management experts who advise on manpower development, personnel evaluation and employee
performance review.
(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
(12465) Other Promotional Services
(12470) Legal Services: Include expenses for court reporters hearing examiners,
miscellaneous court costs, recording fees, and legal services other than attorney fees.
(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.
(12490) Recruiting Advertising
Include payments for advertising in newspapers, magazines, radio, or other media as part of the employment recruitment process
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
(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.
(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
Include expenses for services provided by the private sector to reclaim, reforest, and restock spoiled or exhausted land and water resources.
(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.
(12611) Administrative Charges
(12620) Aviation - Survey, Monitoring, etc
Include expenses for aviation services (rotary and fixed wing) provided by the private sector for enforcement, monitoring, and survey activities.
(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
(12646) Socials/Receptions - Food Prep
(12647) Conference Guest Food Prep
(12648) Other Food Prep Services
(12649) Alcoholic Beverages – Conferences
(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.
(12662) Hauling Services (Office Moves)
(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.
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 Infrastructure Services
Include expenses for services provided through VITA for agency infrastructure and other costs associated with the provision of infrastructure services activities such as monthly recurring charges for laptops, desktops, servers, and shared LAN devices. (In scope agencies)
(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.
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
(12832) Air Travel, Public Carriers-T/C:
This is for expenses related to training & conferences.
(12833) Other Travel, Public Carriers-T/C:
This is for expenses related to training & conferences.
(12840) Travel, State Owned or Leased Vehicles:
Include expenses for transportation by state vehicles such as the Commonwealth's centralized fleet of vehicles managed by the DGS, Office of Fleet Management Services. Exclude parking fees and tolls. Travel costs associated with attending training courses should be charged to 1227
(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 1282 and 1284. Travel costs associated with attending training courses should be charged to 1227.
(12851) Ed. Conference Participant Lodging
(12852) Ed. Conference Guest Registration
(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
(12857) Travel, Subsistence and Lodging-T/C:
This is for expenses related to training & conferences.
(12871) Travel, Taxable Business Meal-T/C:
This is for expenses related to training & conferences.
(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.)
(12881) Travel, Non-Taxable Meal Reimb-T/C:
This is for expenses related to training & conferences.
(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 in person or online. ( For related expenditures such as travel costs, use account 12890. Do not include expenses for information technology training, use account code 12898.)
(12898) Employee Information Technology (IT) Training Courses, Workshops, and
Conferences:
Include costs such as registration fees and materials for employees attending training courses, workshops, and conferences in person or online. ( For related expenditures such as travel costs, use account 12890. Do not include expenses for non-information technology training, use account code 12897.)
(1289B) Registration Fees - Sponsored Projects
(1289U) Convention and Education – Unallowable/Unallocable for Indirect cost
Purposes
(12960)Indirect Cost Recoveries from Auxiliary Programs for Contractual Services
Include only the required recovery of indirect costs of contractual services from Auxiliary Enterprise service ares. (This code may be employed only by institutions of higher education.)
(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:
Recovery of the cost of contractual services incurred by programs or service areas for services provided to other agencies. For recovery of expenses from the prior fiscal year, see memo from DPB and DOA to fiscal and budget officers, dated May 20, 1998. (This code may be employed only with the prior written approval of the Department of Planning and Budget.)
(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.
(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.
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.
(13220) Gas: Include expenses for natural and manufactured gas consumed for cooking,
heating, power generating plants, and laboratories.
(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.
(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.
Include expenses for steam consumed in heating and/or power generating plants purchased from a second party.
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.
(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.
(13413) Personal protective wear
(13415) Radioactive supplies (EHSS Approval)
(13417) Gas cylinder demurrage charges
(13418) Instrument supplies/parts
(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
(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
(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.
(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
Include expenses for combs, hair brushes, shampoo, soap, toothbrushes, toothpaste, and similar supplies used for personal hygiene.
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.
(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.
(13740) Educational Supplies: Include expenses for blank audio tapes, blank video
tapes, chalk, erasers, similar educational supplies.
(1374E) Ed. Program Test Instruments
(1374F) Ed. Program Film/photographs
(1374J) Ed. Program Banners/Exhibits
(1374R) Research reference supplies
(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
Include expenses for ammunition, flares, smoke bombs, tear gas, temporarily disabling liquids, and similar 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.
(13782) Promotional Flowers/Decorations
(13784) Play & Practice Equipment
(1378G) Play & Practice Equipment - Game Day (Athletics)
(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.
Recovery of the cost of supplies and materials incurred by programs or service areas for services provided to other agencies. For recovery of expenses from the prior fiscal year, see memo from DPB and DOA to fiscal and budget officers, dated May 20, 1998.
(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.
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.
Include assets used in the local area netowrk not reported in 22150 such as routers, hubs, bridges, etc costing less than $2,000 per unit. This also included cabling system components when not part of a state-owned building renovation or contruction project. 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 2212
(22175) Other Computer Equipment:
Include all other equipment that cannot be reported in 2211 through 22160 costing less than $2,000 per unit.
(22185) Computer Software Purchases:
Include expenditures for the purchase of Commercial off the Shelf Software (COTS), to include applications, utility programs, and operation system software. 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 costing less than $100,000. Code contracts for software development to 1279
(22186) Personal Computer Software: Include expenditures for personal computer software
costing less than $100,000 per unit.
(22187) Server Software: Include expenditures for server software costing less than $100,000 per
unit.
(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.
(22235) Exhibit Equipment: Include expenses for artifacts, artworks, scientific paraphernalia,
and similar museum materials and equipment costing less than $2,000 per unit.
Include expenses for books not used in libraries of institutions of higher education, 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)X-ray Eq/Respirators <2000 (EHSS App): 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.
(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 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.
Include expenses for adding machines, bookkeeping machines, calculators, drafting machines, duplicating and photocopying machines, posting machines, transcribing and dictating machines, typewriters, weight scales, and similar equipment 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: t
Include expenses for clubs, firearms, helmets, shields, surveillance apparatus, and similar law enforcement use equipment costing less than $2,000 per unit.
(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.
(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.
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
(14130) Premiums and Honoraria: Include expenses for awards, honorariums and
prizes to individuals and organizations.
(14131) Conference Outside Speaker Fee
(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
(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.
(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) Undergraduates Scholarships - Matching
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
(14303) Personal Property Taxes
(14980) Inter-Agency Recoveries for Transfer Payments
Inter-Agency Recoveries for Transfer Payments: Recovery of the cost of transfer payments incurred by programs or service areas for services provided to other agencies. For recovery of expenses from the prior fiscal year, see memo from DPB and DOA to fiscal and budget officers, dated May 20, 1998.
(14990) Intra-Agency Recoveries for Transfer Payments
Intra-Agency Recoveries for Transfer Payments: Recovery of the cost of transfer payments incurred by programs or service areas within the same agency or agencies under the auspices of a single board or commission.
(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.
(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.
(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) Computer Software Rentals.
Software Subscrip-Onsite Non-Hosted: Include expenses for operating leases of central processor equipment like mainframe or large enterprise servers’ computer application software, utility programs, and operating system software. Include expenses for term limited software stored and run from university machines. Examples included Abacus, Ansys, Mathematica, MATLAB, SAS, SPSS. See account coes 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
(1534G) Equip Rentals - Game Day (Athletics)
(1534U) Equip Rentals – Unallowable/Unallocable for Indirect cost purposes
Include rent payments made directly to a private sector landlord, rental agent, or state agency other than the Department of General Services, for use of a structure or part of a structure
(15351) Meeting Facilities Rentals
(15355) Faculty Use Agreements
(15357) CESA Student Housing Expenses
(15358) Mini-storage Unit Rentals
(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.
(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
(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
(15418) Departmental Admin Allocation
(15420) Electrical and Gas Service 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.
Include expenses for parking provided by the Department of General Services to other state agencies
(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.
(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.
Include expenses of surety bond coverage for all state employees to guarantee the performance of their lawful obligations.
(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 Installment Purchases: Include expenditures for
"
Purchases: Include expenses of an installment purchase for equipment. 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) Indirect Cost Recoveries from Auxiliary Programs for Continuous Charges:
Include only the required recovery of indirect costs of continuous charges from Auxiliary Enterprise service areas.
(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.)
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
(16400) Alcohol Free Program Funding
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.
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). Include assets used in local area network not reported in 22150 such as hubs, bridges, etc costing morethan $2,000 or more per unit. Note: code handheld wireless devices to 2212
(22170) Other Computer Equipment:
Include all other equipment that cannot be reported in 2211 through2216
(22180) Computer Software Purchases: Include expenditures for the purchase of
computer application software, utility programs, and operation system software costing
$100,000 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 $100,000 or more per unit.
(22182) Server Software: Include expenditures for server software costing
$100,000 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 and respiratory therapy equipment, dental equipment, diagnostic apparatus, electrotherapeutic equipment, examining room furniture, fracture and orthopedic equipment, hospital and medical lighting, operating room equipment, x-ray equipment, and similar medical and dental equipment.
(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.
(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..
Include expenses for adding machines, bookkeeping machines, calculators, drafting machines, duplicating and photocopying machines, posting machines, transcribing and dictating machines, typewriters, weight scales, and similar equipment.
(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.
(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
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.
(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
(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.
(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
(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 |