[Controller's Home] [Fiscal Policy Manual]  
OUS Logo
OUS Logo
Controller's Division

OUS Fiscal Policy Manual

OUS » Controller's Division » Fiscal Policy Manual » FASOM Section 2
Search for: (enter code, word, or phrase - for example, OPEU)
Tax Reportable

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


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

09398 Support for Designated Operations/Service Departments
General subsidies received by Designated Operations and Service Departments from other funds other than Agency funds. See also account 24901 - Designated Operations Fund Support, and account 24902 - Service Department Support Charge. See account 08001 - Miscellaneous Other Revenue, for support from agency funds.
Please report errors or other feedback to cd-a-r@lists.ous.edu

[ Controller's Home ] [ Fiscal Policy Manual Home ]
© Oregon University System, 2005
Search Menu Button OUS Contacts Menu Button OUS Index Menu Button OUS Home Menu Button