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Tax Reportable

Section 02.14: Account Codes -- Merchandise for Resale or Redistribution (60000-69999)


These account codes represent the direct cost of materials and outside services used by an auxiliary enterprise or service department to create products and services for which they receive revenue from external parties and university departments.

Merchandise for resale and redistribution account codes are:

[1] General Commodities

[2] Food Stuffs

62002 Frozen Produce
Expenditures for frozen fruits, fruit juices and vegetables.

[3] Agricultural-Related Resale

[4] General Services-Resale

[5] Other Resale Items

[6] Utilities Cost for Redistribution

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