Controller's Division OUS Fiscal Policy Manual

---

Search for: (enter code, word, or phrase - for example, OPEU)
Tax Reportable None Rents Royalties Other Income Fishing Boat Proceeds Medical and Health Care Payments Nonemployee Compensation Sub. Payments/Dividends Interest Excess Golden Parachute Payments Non-Resident Alien Not Applicable Employee W-2 Reportable Income Crop Insurance Proceeds Gross Proceeds Paid to Attorney

Section 02.11F: Account Codes -- Medical & Scientific Services & Supplies (25XXX)

[1] Medical and Scientific Services and Supplies

25140 Research Subjects (Tax Reportable)

This code concerns payment to persons who contribute to research projects, but are not required to perform personal services. This includes: (1) those who contribute blood or other human specimens, (2) those who contribute time to be a subject of research projects and (3) the costs of gift certificates. (see also 20190 - Testing Group Incentives)

[ Controller's Home ] [ Fiscal Policy Manual Home ] © Oregon University System, 2005