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OUS » Controller's Division » Fiscal Policy Manual » FASOM Section 2
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Tax Reportable

Section 02.06: Account Codes -- Sales and Services (06000-06999)

General

The following account codes are used to record revenues from institutional or departmental sales, services, rentals and fines. For inter-departmental sales and services see section 02.095 - Service Department Sales Reimbursements, or section 02.16 - Internal Sales Reimbursement.

[1] General Sales and Services

[2] Fines and Penalties

[3] Fees and Permits

[4] Events and Performances

[5] Rentals, Housing, and Food Service

[6] Other Sales and Service

06993 Deposits
Deposits received for items sold (i.e. season tickets) or equipment borrowed. Also, collections from students, at the time of registration, for possible loss or damage of property or equipment, delinquent fines, field trips or other similar items. (see account code 28990 - Withdrawals and Advances)
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