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Tax Reportable

Section 02.10: Account Codes -- Personal Services (10100-19999)


This group of account codes applies to all payroll expenditures. It is divided into eight categories: The following abbreviations are used throughout this section:

[1] Unclassified Salaries

[2] Unclassified Pay

[3] Classified Salaries

[4] Classified Pay

[5] Student Pay

[6] Salaries and Pay to Clinical Fellows and Graduate Assistants

[7] Benefit Compensation

[8] Other Payroll Expenses

[a] Other Payroll Expenses

[b] Other Payroll Expenses - Payroll System Adjustments

[c] Accrued Leave

[d] Graduate Fee Remission/Benefit/Subsidy

These codes are used to record expenditures for all graduate assistants' fee remittance costs.
10952 Graduate Assistant Fee Remission Subsidy
Charges for actual graduate assistants' instructional fees remitted but charged to accounts other than the account from which the salary is paid -- for all terms except Summer Term . This covers cost-sharing or subsidy costs for grants, contracts or cooperative agreements for which graduate assistants' fee remissions are not an allowable expenditure. (See account codes 10622 - GTA Requiring Fee Remission Subsidy and 10632 - GRA Requiring Fee Remission Subsidy).
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