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OUS » Controller's Division » Fiscal Policy Manual » FASOM Section 2
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Section 02.09: Account Codes -- Student Loan Revenues (08800-08999)

General

The following account codes are used to record revenue arising from student loan activity.

[1] Loan Fund Revenues

08810 Federal Capital Contributions
Federal government sources for student loan fund use.

Section 02.095: Account Codes -- Internal Sales (09000-09999)

General

The following account codes are used to record "revenues" of OUS entities for internal sales and services provided to other OUS entities (inter-departmental or inter-institutional). These income account codes are reclassified as negative expenditures for annual financial statement purposes. For revenues from non-OUS sources see sections 02.06 - Sales and Services, 02.07 - Medical and Hospital Services Income, and 02.08 - Other Revenues (account types 56 and 57 only).

[1] Internal Sales

[2] Computer Service Internal Sales

[3] General/Misc Internal Sales

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