 |
Controller's DivisionOUS Fiscal Policy Manual |
| Code | Title | Definition |
|---|---|---|
| 10207 | Unclassified Employee Awards | Amounts awarded to unclassified employees in recognition of special service or accomplishments. These amounts are subject to income tax and Social Security withholdings and are taxed at the supplemental rate. This pay is included in employee's gross income and is W-2 reportable. This pay is considered salary for retirement purposes. This account code is to be used only through the payroll system.
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| 10507 | Student Employee Awards | Amount awarded to student employees in recognition of special service or accomplishments. Subject to income tax and FICA withholding. This pay is included in employee's gross income and is W-2 reportable, and is not considered income for retirement purposes. Amounts paid using this account code are taxed at the supplemental rate. (See 10629 - Other Graduate Assistant Pay, for graduate students)
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| 10780 | Employee Moving Expense- Taxable (W-2 Reportable) | Includes pre-move house hunting trips, temporary living expenses, costs associated with the sale of an old residence, costs associated with the purchase of a new residence, and meals associated with travel to the new location. Use this code for reimbursements paid to an outside vendor on behalf of the employee. The amount of the moving expense reimbursement received through the accounts payable system is added to the employee's gross pay so additional taxes will be withheld. For direct reimbursement to the employee, see account code 10217 - Moving Expenses Taxable. For additional information, see FASOM
Section 10.3: Compensation -- Fringe Benefits -- Moving Expenses. EM - Employee W-2 Reportable Income |
| 10781 | Temporary Living & Supplemental Allowance-Employee (W-2 Reportable) | Payments to an employee for temporary living expenses for a period of 30 consecutive days after obtaining employment or for the first 90 days for a foreign move. EM - Employee W-2 Reportable Income |
| 10782 | Settling-In Allowance- Employee (W-2 Reportable) | Lump-sum payment to an employee, in lieu of moving expenses, for the purpose of establishing a new place of residence while the employee is working on a project away from his or her home station. EM - Employee W-2 Reportable Income |
| 10783 | Storage of Household Goods-Employee (W-2 Reportable) | Expenditures for the storage of household goods and personal effects of an employee while the employee is working on a project away from his or her home station. EM - Employee W-2 Reportable Income |
| 10784 | Dependent Assistance Tuitition & Fees-Employee (W-2 Reportable) | Payments to non-OUS institutions for tuition and fees for dependents of employees. The expenditure may be a direct payment to the institution or a reimbursement to the employee. EM - Employee W-2 Reportable Income |
| 10785 | Dependent Assistance - Other-Employee (W-2 Reportable) | Payment to, or on behalf of, an employee for living costs of the employee's dependents while the employee is working on a project away from the employee's home station and is separated from his or her dependents. EM - Employee W-2 Reportable Income |
| 10786 | Utilities and Maintenance - Employee (W-2 Reportable) | Expenditures for utilities and maintenance of an employee's temporary residence paid to, or on behalf of, the employee while working on a project away from his or her home station. EM - Employee W-2 Reportable Income |
| 10787 | Housing Rentals-Employee (W-2 Reportable) | Expenditures for rent of a temporary residence for an employee who is working on a project away from his or her home station. The payment is made to, or on behalf of, the employee. EM - Employee W-2 Reportable Income |
| 10788 | Cost-of-Living/Post Allowance-Employee (W-2 Reportable) | Cost-of-Living (COL) allowance is granted to an employee officially stationed in a foreign area where COL is substantially higher than in Washington D.C. This account is to be used only for individuals paid from sponsored funds and only to the extent allowed by the sponsoring agency and contractual agreement. EM - Employee W-2 Reportable Income |
| 10790 | Moving-Employee-Non-Taxable (W-2 Reportable) | Expenses for the transport of an employee's household goods and travel from his or her old location to the new location. The distance must be at least 50 miles. These expenses are not taxable. Pay through accounts payable. For additional information, see FASOM
Section 10.3: Compensation -- Fringe Benefits -- Moving Expenses. EM - Employee W-2 Reportable Income |
| 20169 | Awards and Prizes - Nonemployee (tax reportable) | Cash awards and prizes given to a non-employee that result in taxable income to that individual. For employee cash awards see 10417 - Employee Awards. PR - Other Income |
| 21008 | Animal Care (tax reportable) | Expenditures for the care, feeding and maintenance of animals by others. NC - Nonemployee Compensation |
| 21070 | Agricultural Services (tax reportable) | Expenditures for custom combining, plowing and similar activities. NC - Nonemployee Compensation |
| 22505 | Express Mail (Tax reportable) | Expenses for special courier and express mail services. NC - Nonemployee Compensation |
| 22511 | Freight/Moving - Not Employee Related (Tax reportable) | Expenses incurred from shipping or receiving materials, supplies and equipment. This code covers all expenses incurred for moving owned and non-owned equipment between locations. When equipment costing more than $5000 is purchased, if freight or express charges exceed $25, use account code 40101 - Equipment, for the total expenditure. The total expenditure is included in the capitalized cost of the equipment. NC - Nonemployee Compensation |
| 23080 | Utilities and Maintenance - Non-Employee (tax reportable) | Expenditures for utilities and maintenance of a non-employee's temporary residence paid to, or on behalf of, the non-employee who is working on a project away from his or her official station. NC - Nonemployee Compensation |
| 23301 | Garbage (Tax reportable) | Payments for garbage disposal services purchased from others. NC - Nonemployee Compensation |
| 23310 | Infectious Waste Disposal (Tax reportable) | Expenditures for infectious waste disposal services purchased from outside vendors. NC - Nonemployee Compensation |
| 23311 | Hazardous Waste - On-Site Disposal (Tax reportable) | Expenditures for the controlled on-site disposal of any solid, liquid or contained gaseous material that could cause injury; cause death or damage; or pollute land, air or water. NC - Nonemployee Compensation |
| 23312 | Hazardous Waste - Off-Site Disposal (Tax reportable) | Expenditures for the controlled shipment of any solid, liquid or contained gaseous material that could cause injury; cause death or damage; or pollute land, air or water. NC - Nonemployee Compensation |
| 23313 | Biological Waste Disposal (Tax reportable) | Expenditures for the controlled disposal of any material that may contain pathogens -- either human or animal -- that might enter the community at large. NC - Nonemployee Compensation |
| 23314 | Radiological Waste Disposal (Tax reportable) | Expenditures for the disposal of materials controlled by the Federal Nuclear Regulatory Commission or the Radiation Control Section of the State Health Division. NC - Nonemployee Compensation |
| 23370 | Recycling Expense (Tax reportable) | Recycling Expense (Tax reportable) NC - Nonemployee Compensation |
| 23501 | Equipment Maintenance and Repairs (tax reportable) | Expenses incurred for minor equipment repairs and maintenance not covered by a maintenance contract. (Minor repairs do not extend the life of the equipment.) This code does not cover modifications that increase the value of the equipment by more than $5000 (see account code 40101 - Equipment). It also excludes expenses charged to Unexpended Plant Fund Operating Reserves. (See account code 23505 -Major Reconditioning of Equipment.) NC - Nonemployee Compensation |
| 23502 | Building Maintenance and Repairs (tax reportable) | Expenditures for building maintenance and repairs. This code covers alterations, space rearrangements and renovations that do not increase the value of the building by more than $100,000, or that do not increase the value of the building by more than 20% of the total cost of the building when the total project cost is greater than $100,000 (see account code 40501 - Buildings). Building maintenance expenses covered by maintenance contracts are excluded (see account code 23511 - Contract Maintenance and Repair - Buildings). NC - Nonemployee Compensation |
| 23503 | Grounds Maintenance and Repairs (tax reportable) | Expenditures related to campus and grounds maintenance including fence repair or replacement. This code covers expenses for materials, minor landscaping and non-contract services. Expenditures for landscaping projects not considered replacements and exceeding $5,000 are not included (see account code 40401 - Improvements Other Than Buildings). This code also excludes expenditures covered by maintenance contracts (see account code 23512 - Contracts Maintenance and Repair - Grounds). NC - Nonemployee Compensation |
| 23504 | Data Processing Equipment Maintenance and Repair (tax reportable) | Expenditures for repair and servicing of data processing equipment including computers and printers. For purchase of parts, use account 23523 - Data Processing/Electrical Equipment Parts. NC - Nonemployee Compensation |
| 23505 | Major Reconditioning of Equipment (tax reportable) | Expenditures for major reconditioning of an inventoried piece of equipment. The reconditioning must extend the useful life of the equipment by more than two years. This code is used primarily with Unexpended Plant Fund Operating Reserves but may be used with other funds. Examples include reupholstery of furniture or purchase of a new tractor engine. NC - Nonemployee Compensation |
| 23506 | Ship/Vessel Maintenance and Repair (tax reportable) | Expenditures for normal maintenance and repairs to research vessels. NC - Nonemployee Compensation |
| 23510 | Contract Maintenance and Repair - Equipment (tax reportable) | Expenditures for equipment maintenance covered by maintenance contracts. Contract services are generally performed by non-institutional personnel, either as individuals or as representatives of a commercial firm. This code covers expenditures for maintenance contract materials and outside labor billed on the same invoice. NC - Nonemployee Compensation |
| 23511 | Contract Maintenance and Repair - Buildings (tax reportable) | Building maintenance performed under contract and paid to non-institutional personnel or companies. This code covers alterations, space rearrangements and renovations that do not increase the value of the building by more than $100,000, or that do not increase the value of the building by more than 20% of the total cost of the building when the total project cost is greater than $100,000 (see account code 40501 - Buildings). NC - Nonemployee Compensation |
| 23512 | Contract Maintenance and Repair - Grounds (tax reportable) | Grounds maintenance expenditures for labor and materials covered by maintenance contracts with non-institutional individuals or companies. Includes fence repair or replacement. Landscaping projects that are not considered replacements and exceed $5,000 are capitalized (see account code 40401 - Improvements Other Than Buildings). NC - Nonemployee Compensation |
| 23513 | Software Maintenance Contracts/Services (tax reportable) | Payments to a vendor for a contract for data processing maintenance and repair or for maintenance and repair services. Maintenance and repair services may or may not be covered by a contract. For purchase of software through a rental or lease agreement see account code 24003 - Software Lease Costs. NC - Nonemployee Compensation |
| 23514 | IT Hardware Maintenance Contracts (Tax Reportable) | Expenditures for Information Technology hardware maintenance covered by maintenance contracts. Contract services are generally performed by non-institutional peresonnel, either as individuals or as a representative of a commercial firm.This code covers expenditures for maintenance contract materials and outside labor billed on the same invoice. NC - Nonemployee Compensation |
| 23530 | Custodial - Non-Contract (tax reportable) | Expenditures for janitorial and housekeeping services such as cleaning, dusting, waxing, polishing, window washing and trash removal. This code excludes custodial services provided by an outside contractor (see account code 23531 - Custodial - Contract). NC - Nonemployee Compensation |
| 23531 | Custodial - Contract (tax reportable) | Expenditures for janitorial and housekeeping services performed under contracts with non-institutional persons or companies. NC - Nonemployee Compensation |
| 23599 | Miscellaneous Maintenance and Repairs (tax reportable) | Expenditures for maintenance and repairs that cannot otherwise be coded within this section. NC - Nonemployee Compensation |
| 24020 | Film Rentals (tax reportable) | Expenditures for film rental for use in conjunction with classroom instruction. RE - Rents |
| 24052 | Housing Rentals - Non-Employee (tax reportable) | Expenditures for rental of a temporary residence for a non-employee who is working on a project away from his or her home station. The payment is made to, or on behalf of, the non-employee. For payment of utilities connected with this type of rental, use 23080 - Utilities and Maintenance - Non-Employee. RE - Rents |
| 24053 | Storage Rentals/Fees (tax reportable) | Expenditures for self-storage units and storage charges for non-employee related reasons. RE - Rents |
| 24101 | Equipment Rentals (tax reportable) | Expenditures for the use/rental of non-data processing equipment (see account code 24102 (Data Processing Equipment Rentals)). This code does not cover vehicle rentals for employees on travel assignments (see the 39XXX series of account codes). RE - Rents |
| 24102 | Data Processing Equipment Rentals (tax reportable) | Expenditures for use/rental of all electronic data processing equipment and accessories. RE - Rents |
| 24103 | Software Rental Costs (Tax Reportable) | No definition available RE - Rents |
| 24150 | Land Rentals (Tax Reportable) | Expenditures for land rentals of non-OUS owned property. RE - Rents |
| 24151 | Building Rentals (Tax Reportable) | Expenditures for building rentals where no lease agreement exists. Generally short-term in nature. Includes rental of research space, facilities for employee retreats and meetings. Does not include rental of Conference Facilities (see 28606 - Conference Facilities). RE - Rents |
| 24199 | Miscellaneous Rentals (Tax Reportable) | Rental expenditures that cannot otherwise be classified as land, building, equipment, or software rentals. RE - Rents |
| 24201 | Equipment Leases (Tax Reportable) | Expenditures for operating leases of non-data processing eqiupment (see account code 24202 (Data Processing Equipment Leases)). This code does not cover vehicle rentals for employees on travel assignments (see the 39XXX series of account codes). RE - Rents |
| 24202 | Data Processing Equip Leases (Tax Reportable) | Expenditures for operating leases of all electronic data processing equipment and accessories. RE - Rents |
| 24203 | Software Lease Cost (Tax Reportable) | No definition available RE - Rents |
| 24250 | Land Leases (Tax Reportable) | Expenditures for land leases of non-OUS owned property. RE - Rents |
| 24251 | Building Leases (Tax Reportable) | Expenditures for building operating lease payments. Includes lease of research space, facilities for employee retreats and meetings. Does not include lease of Conference Facilities (see 28606- Conference Facilities). RE - Rents |
| 24299 | Miscellaneous Leases (Tax Reportable) | Expenditures for operating lease payments that cannot otherwise be classified as land, building, eqipment, or software leases. RE - Rents |
| 24501 | Accounting Service (tax reportable) | Accounting services purchased from others. NC - Nonemployee Compensation |
| 24502 | Legal Service (tax reportable) | Legal services purchased from others. For the payment of Attorney?s fees of $600 or more paid in the course of business. This amount is included on form 1099, box 7, Non-Employee Compensation. For payment in lieu of litigation see account code 28713, for payments as the result of litigation see account code 28714. For charges resulting from legal consulting for instructional purposes (see account code 24599 - Other Professional Services). NC - Nonemployee Compensation |
| 24503 | Data Processing Service (tax reportable) | Expenditures for data processing services purchased from others. NC - Nonemployee Compensation |
| 24504 | Auditing Services (tax reportable) | Expenses directly related to acquiring auditing services. NC - Nonemployee Compensation |
| 24505 | Performance Fees (tax reportable) | Expenditures for concerts and other entertainment functions. NC - Nonemployee Compensation |
| 24506 | Trustee Service (tax reportable) | Expenditures to trustees for administering the affairs of the entrusted asset. NC - Nonemployee Compensation |
| 24507 | Management Consulting Services (tax reportable) | Expenditures for consulting, management and training services provided by vendors. NC - Nonemployee Compensation |
| 24510 | Laundry and Dry Cleaning (tax reportable) | Expenditures for laundry and dry cleaning. NC - Nonemployee Compensation |
| 24511 | Plant Care Services (tax reportable) | Expenditures for plant care and maintenance services performed by outside entity. NC - Nonemployee Compensation |
| 24520 | Security Service (tax reportable) | Expenditures for police patrol and watch services performed by others. Includes such services obtained from -- and billed by -- other campus departments such as a Physical Plant. NC - Nonemployee Compensation |
| 24525 | Word Processing Services (tax reportable) | Expenses for contractual word processing services. NC - Nonemployee Compensation |
| 24526 | Web Design Services (tax reportable) | Expenses for contractual web design services. NC - Nonemployee Compensation |
| 24527 | IT Related Personnel Service Contracts (Tax Reportable) | Expenditures for short term Information Technology-related personnel services provided on a contractual basis by a commercial firm (e.g. Kelly Temporary Services, Manpower, and St. Vincent de Paul). Such persons are not employees and do not receive a salary from OUS. NC - Nonemployee Compensation |
| 24530 | Contract Personnel Services (tax reportable) | Expenditures for short-term personnel services provided on a contractual basis by a commercial firm (e.g., Kelly Temporary Services, Manpower and St. Vincent de Paul). Such persons are not employees and do not receive a salary from OUS. (See account code 24527 for Information Technology related Personnel Service Contracts.) NC - Nonemployee Compensation |
| 24531 | Contract Educational Services (Tax Reportable) | Lump-sum payments to non-OUS entities to provide room and board and other related services to students on a study abroad program or other educational opportunity not available at an OUS institution. NC - Nonemployee Compensation |
| 24535 | Broadcast Program Services (tax reportable) | Expenses for purchase of material, live or recorded, for broadcast by an institution-sponsored radio or television station. NC - Nonemployee Compensation |
| 24545 | Dispute Resolution Services (tax reportable) | Costs associated with utilizing alternative means for dispute resolution. Costs include, but are not limited to, case assessment, dispute resolution system design, mediation, negotiated rulemaking, and conflict management skills training. Derived from 1994 House Bill 3427 and 1995-97 Budget and Legislative Proposal Instructions. NC - Nonemployee Compensation |
| 24550 | Forest Management Services (tax reportable) | Expenditures for contractual forest management services including logging and maintenance services in OUS-owned forests. NC - Nonemployee Compensation |
| 24595 | Non-Resident Alien Professional Services (tax reportable on 1042S form) | Expenditures for professional services provided by individuals who are classed as non-resident aliens for tax-reporting purposes. NR - Non-Resident Alien |
| 24599 | Other Professional Services (tax reportable) | Expenditures for professional or technical consulting advice, for general or instructional lectures and for services of officials for athletic games. NC - Nonemployee Compensation |
| 24601 | Binding (tax reportable) | Binding service performed by others. NC - Nonemployee Compensation |
| 24602 | Duplicating and Copying (tax reportable) | Duplicating and copying performed by others. NC - Nonemployee Compensation |
| 24604 | Photo Services/Processing (tax reportable) | Photography services performed by others. NC - Nonemployee Compensation |
| 24605 | Microfilming/Processing (tax reportable) | Microfilming services performed by others. NC - Nonemployee Compensation |
| 24606 | Printing and Publishing (tax reportable) | Printing and publishing service performed by others. This code excludes duplicating and copying (see account code 24602 (Duplicating and Copying). NC - Nonemployee Compensation |
| 24607 | Typesetting Service (tax reportable) | Expenditures for typesetting, paste-up and plate making by off-campus vendors or other campus departments. NC - Nonemployee Compensation |
| 24608 | Graphics Design Service (tax reportable) | Expenditures for graphic design services. NC - Nonemployee Compensation |
| 24609 | Professional Photography Services (tax reportable) | Expenditures for professional photography services. NC - Nonemployee Compensation |
| 24610 | Video Production Services (tax reportable) | Expenditures for the services of professional video production. NC - Nonemployee Compensation |
| 24611 | Advertising - Personnel Recruitment/Bid Solicitation/Public Notices (tax reportable) | Services provided by others, for advertising designed to recruit faculty/staff personnel to the institution, request bids for the procurement of goods and services, or furnish public notices regarding contract/grant awards, sponsored agreements, and financial matters. NC - Nonemployee Compensation |
| 24612 | Advertising - Institutional Promotion/Public Relations (tax reportable) | Services provided by others, for advertising, institutional promotion, and public or community relations to promote the image of the institution. This code includes costs associated with media expenses directed toward: recruiting students, promoting student services and opportunities offered by the institution, announcing public service and sporting events, encouraging donations to the institution, and activities promoting the institution in general. Costs recorded under this code also include displays, exhibits, special events, promotional items, and memorabilia (models, gifts, and souvenirs). See account code 28613 (Public Relations/Fund Raising) for fund-raising events and similar activities. NC - Nonemployee Compensation |
| 24615 | Engraving Services (tax reportable) | Expenditures for engraving services. For purchase of engraved awards, see 20168 - Awards. NC - Nonemployee Compensation |
| 24616 | Editing Services (tax reportable) | Expense directly related to securing editing services. NC - Nonemployee Compensation |
| 24617 | Non-medical Laboratory Services (tax reportable) | Expenditures for non-medical laboratory services. (See account 25101 for laboratory services that are medical in nature.) NC - Nonemployee Compensation |
| 24701 | Appraisal Service (tax reportable) | Expenditures for appraisals purchased from others. NC - Nonemployee Compensation |
| 24702 | Engineering and Architectural Service (tax reportable) | Expenditures for engineering and architectural services purchased from others. If services are purchased in connection with a capitalized asset, such as equipment, a building or infrastructure, see 4xxxx series of accounts. NC - Nonemployee Compensation |
| 24703 | Environmental Laboratory Service (tax reportable) | Expenditures for analysis of elements related to an employee's work environment (i.e. asbestos, air quality, drinking water, etc.). NC - Nonemployee Compensation |
| 24995 | Construction Contract Services (Tax reportable) | Expenditures for non-capitalized construction contract services purchased from others. If services are purchased in connection with a capitalized asset, such as equipment, a building or infrastructure, see 4xxxx series of accounts. NC - Nonemployee Compensation |
| 24998 | Other Fees and Services (Tax reportable) | Expenditures for fees or services that cannot otherwise be classified and which are tax reportable. NC - Nonemployee Compensation |
| 25021 | Radiology Films (tax reportable) | Costs of radiological films. MD - Medical and Health Care Payments |
| 25022 | Radiology - Procedures and Reading (tax reportable) | Payments to radiologists for taking and interpreting X-rays. MD - Medical and Health Care Payments |
| 25051 | Appliances - Braces (tax reportable) | Expenditures for the manufacture, fitting or repair of orthopedic braces. MD - Medical and Health Care Payments |
| 25101 | Laboratory Services (tax reportable) | Payments to licensed laboratories for diagnostic laboratory tests, analysis, specialized reports, etc., that are medical in nature. (See account 24617 for non-medical laboratory services.) MD - Medical and Health Care Payments |
| 25108 | Drug Testing Services (tax reportable) | Expenditures directly related to conducting tests and analyses for determining presence of illicit substances. This code is used primarily for NCAA-required testing. MD - Medical and Health Care Payments |
| 25110 | Hospitalization - Inpatient (tax reportable) | Expenditures made for hospitalization, medication and treatment of patients confined to an infirmary or hospital. MD - Medical and Health Care Payments |
| 25111 | Hospitalization - Outpatient (tax reportable) | Expenditures made in the course of treating patients who are not confined to an infirmary or hospital. MD - Medical and Health Care Payments |
| 25119 | Rehabilitation - Outpatient (tax reportable) | Expenditures for rehabilitative care for patients who are not kept overnight. MD - Medical and Health Care Payments |
| 25120 | Medical Services (tax reportable) | Payments to medical doctors for professional services as well as payments for hospital charges. MD - Medical and Health Care Payments |
| 25122 | Surgical Services (tax reportable) | Payments to medical doctors for the performance of surgical procedures. MD - Medical and Health Care Payments |
| 25123 | Anesthesia Services (tax reportable) | Payments to medical doctors or anesthetists for the administration of anesthesia during surgery. MD - Medical and Health Care Payments |
| 25124 | General Dental Services (tax reportable) | Payments to dentists for general dental care. MD - Medical and Health Care Payments |
| 25125 | Orthodontic Services (tax reportable) | Payments to orthodontists for orthodontic care. MD - Medical and Health Care Payments |
| 25126 | Psychological Services (tax reportable) | Payments to psychologists for psychological evaluation and therapy. MD - Medical and Health Care Payments |
| 25127 | Physical Therapy (tax reportable) | Payments to registered physical therapists or medical doctors for physical therapy services. MD - Medical and Health Care Payments |
| 25128 | Nursing Services (tax reportable) | Payments to registered nurses or licensed practical nurses who provide private duty nursing care. MD - Medical and Health Care Payments |
| 25129 | Speech and Audiology Services (tax reportable) | Payments to licensed speech pathologists and audiologists for testing or therapy services. MD - Medical and Health Care Payments |
| 25130 | Occupational Therapy (tax reportable) | Payments to registered occupational therapists for occupational therapy services. MD - Medical and Health Care Payments |
| 25135 | Agency Nurse Fee (tax reportable) | Payments to private agencies who provide temporary nursing services. MD - Medical and Health Care Payments |
| 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) MD - Medical and Health Care Payments |
| 25150 | EKG Services (tax reportable) | Expenditures for electrocardiograms for patients. MD - Medical and Health Care Payments |
| 25151 | EEG Services (tax reportable) | Expenditures for electroencephalograms for patients. MD - Medical and Health Care Payments |
| 25152 | Echo Cardiogram (tax reportable) | Expenditures for echocardiograms for patients. MD - Medical and Health Care Payments |
| 25159 | Cardiac Catheterization (tax reportable) | Expenditures for cardiac catheterizations for patients. MD - Medical and Health Care Payments |
| 25180 | Athletic Medical Insurance Reimbursement (tax reportable) | Reimbursement from athletic medical insurance carriers to the Athletic Department for medical expenses of athletes. MD - Medical and Health Care Payments |
| 25199 | Other Medical/Scientific Services (tax reportable) | Expenditures for medical and scientific services not otherwise categorized. MD - Medical and Health Care Payments |
| 28502 | Overtime Meal Allowance (W-2 Reportable) | Expenditures for meals for employees who are required to work two or more hours before or after their regular work shift. (see FASOM 11.02A[3]) EM - Employee W-2 Reportable Income |
| 28510 | Moving Expenses - Non-Employee - Taxable (tax reportable) | Taxable payments for expenses related to a non-employee's change of residence. It applies to both transfers and moving. It includes per diem and transportation expenses for pre-move house hunting trips; all meal expense reimbursements; costs associated with either the sale or purchase of a residence; and all reimbursed expenses if the move is less than 50 miles. See 107xx for employee moving expenses. NC - Nonemployee Compensation |
| 28520 | Disbursement of Wages to Survivor (tax reportable) | Disbursements of a deceased employee's salaries, wages and accrued vacation to the estate of the deceased. PR - Other Income |
| 28521 | Early Retirement - Health Care (tax reportable) | Expenditure to a Plan Administrator on behalf of participants in the Early Retirement Incentive Program. The amount may not exceed the employer's health insurance contribution in accordance with the OUS Faculty Early Retirement Incentive Plans and Transition Services Guidelines document. NC - Nonemployee Compensation |
| 28530 | Voluntary Cancellation of Employment Contract - Academic (tax reportable) | Payment made as consideration for voluntary cancellation of an academic employment contract. PR - Other Income |
| 28531 | Royalty Payments (tax reportable) | Payments to faculty, staff or sponsoring entities for their share of royalty proceeds. RY - Royalties |
| 28532 | Hiring Incentive (W-2 Reportable) | One-time payment made as an inducement on initial academic employment contract. Payment will be included on employees W-2. EM - Employee W-2 Reportable Income |
| 28533 | Bicycle Commuter Reimbursement | Reimbursement to a regular employee (not sutdent or temporary employee) for reasonable bicycle commuter expenses, up to a maximum of $20 per month and supported by a copy of the receipt fo the incurred expense. The reimbursement is excludable from employee gross income and is not W-2 reportable. Refer to OUS fiscal policy 66.100 for additional information. - |
| 28540 | Dependent Assistance - Tuition and Fees - Non-Employee (tax reportable) | Payments to non-OUS institutions for tuition and fees for dependents of non-employees. The expenditure may be a direct payment to the institution or a reimbursement to the non-employee. NC - Nonemployee Compensation |
| 28541 | Dependent Assistance - Other - Non-Employee (tax reportable) | Payments to -- or on behalf of -- a non-employee for living costs of his or her dependents while the non-employee is working on a project away from his or her home station and is separated from the dependents. NC - Nonemployee Compensation |
| 28542 | Temporary Living and Supplemental Allowance - Non-Employee (tax reportable) | Payments to a non-employee for temporary living expenses for a period of 30 consecutive days after relocation or for the first 90 days of a foreign move. NC - Nonemployee Compensation |
| 28543 | Settling-In Allowance Payment - Non-Employee (tax reportable) | Lump-sum payments to a non-employee -- in lieu of moving expenses -- to establish a new place of residence while he or she is working on a project away from his or her home station. NC - Nonemployee Compensation |
| 28544 | Storage of Household Goods - Non-Employee (tax reportable) | Expenditures for storage of a non-employee's household goods and personal effects while he or she is working on a project away from his or her home station. NC - Nonemployee Compensation |
| 28547 | Ins Benefits-Non-Empl (reportable) | Payments made on behalf of non-employee subject workers for tax reportable insurance benefits. NC - Nonemployee Compensation |
| 28555 | Employee Assistance - Contract Services (Tax Reportable) | Expenditures for employee assistance programs such as mental health counseling. NC - Nonemployee Compensation |
| 28606 | Conference Facilities (Tax reportable) | Costs of rental of conference facilities. Use this code for recording facility rental expenses incurred when hosting a conference. Also includes rental of AV equipment and other items required for the conference. (See section 13.01C[3],
Conference/Workshop Expenses - Executive Office Approval Unnecessary) RE - Rents |
| 28632 | Non OUS Participant Support - Non Resident Alien (Tax reportable) | Non-OUS, Non-Resident Alien participant support costs that are not documented by receipts. Code covers tuition and registrations fees, stipends, room and board, and book allowances. It excludes travel. Transactions are 1042S reportable. NR - Non-Resident Alien |
| 28636 | Non OUS Participant Support - No Receipts (tax reportable) | Non-OUS participant support costs that are not documented by receipts. Code includes tuition and registration fees, stipends, room and board, and book allowances. Transactions are 1099 reportable. PR - Other Income |
| 28706 | Ins Benefits-Non-Empl (non-report) | Payments made on behalf of non-employee subject workers for non-tax reportable insurance benefits. - |
| 28714 | Settlement as the Result of Litigation (Tax Reportable) | For payments as the result of litigation. This account code is to be used whether or not the attorney is the exclusive payee (e.g. attorney's and claimant's names are on one check). This amount is included on form 1099, box 14 "Gross Proceeds Paid to Attorney". AT - Gross Proceeds Paid to Attorney |
| 39712 | Employee Travel - Taxable (W-2 Reportable) | Employee Travel - Taxable (W-2 Subject) EM - Employee W-2 Reportable Income |
| 39713 | Dependent of Employee Travel - Taxable (W-2 Reportable) | Dependent of Employee Travel - Taxable (W-2 Subject) EM - Employee W-2 Reportable Income |
| 39742 | Non-employee Travel - Taxable (tax reportable) | Non-employee Travel - Taxable (tax reportable) NC - Nonemployee Compensation |
| 39743 | Dependent of Non-employee Travel - Taxable (tax reportable) | Dependent of Non-employee Travel - Taxable (tax reportable) NC - Nonemployee Compensation |
| 40310 | Land-Legal Service (tax reportable) | Expenditures for legal services associated with the purchase or improvement of land, easement or right of way. NC - Nonemployee Compensation |
| 40311 | Land-Advertising (tax reportable) | Expenditures for advertising services associated with the purchase or improvement of land, easement or right of way. NC - Nonemployee Compensation |
| 40312 | Land-Appraisal Services (tax reportable) | Expenditures for appraisal services associated with the purchase or improvement of land, easement or right of way. NC - Nonemployee Compensation |
| 40313 | Land-Engineering & Architectural Services (Tax Reportable) | Expenditures for engineering and architecture services associated with the purchase or improvement of land, easement or right of way. NC - Nonemployee Compensation |
| 40314 | Land-Project Management (tax reportable) | Expenditures for project management services associated with the purchase or improvement of land, easement or right of way. NC - Nonemployee Compensation |
| 40315 | Land-Project Inspection (Tax Reportable) | Expenditures for project inspection services associated with the purchase or improvement of land, easement or right of way. NC - Nonemployee Compensation |
| 40410 | IOTB-Legal Service (tax reportable) | Expenditures for legal services associated with the installment or construction of an IOTB. NC - Nonemployee Compensation |
| 40411 | IOTB-Advertising (tax reportable) | Expenditures for advertising services associated with the installment or construction of an IOTB. NC - Nonemployee Compensation |
| 40412 | IOTB-Appraisal Services (tax reportable) | Expenditures for appraisal services associated with the installment or construction of an IOTB. NC - Nonemployee Compensation |
| 40413 | IOTB-Engineering & Architectural Services (tax reportable) | Expenditures for engineering and architecture services associated with the installment or construction of an IOTB. NC - Nonemployee Compensation |
| 40414 | IOTB-Project Management (tax reportable) | Expenditures for project management services associated with the installment or construction of an IOTB. NC - Nonemployee Compensation |
| 40415 | IOTB-Project Inspection (tax reportable) | Expenditures for project inspection services associated with the installment or construction of an IOTB. NC - Nonemployee Compensation |
| 40510 | Buildings - Legal Service (tax reportable) | Expenditures for legal services associated with the construction or improvement of a building. NC - Nonemployee Compensation |
| 40511 | Buildings - Advertising (tax reportable) | Expenditures for advertising services associated with the construction or improvement of a building. NC - Nonemployee Compensation |
| 40512 | Buildings - Appraisal Services (tax reportable) | Expenditures for appraisal services associated with the construction or improvement of a building. NC - Nonemployee Compensation |
| 40513 | Buildings - Engineering & Architectural Services (tax reportable) | Expenditures for engineering and architecture services associated with the construction or improvement of a building. NC - Nonemployee Compensation |
| 40514 | Buildings - Project Management (tax reportable) | Expenditures for project management services associated with the construction or improvement of a building. Includes cost of project management, design services, and other services performed by institutional units, such as Facilities Services. NC - Nonemployee Compensation |
| 40515 | Buildings - Project Inspection (tax reportable) | Expenditures for project inspection services associated with the construction or improvement of a building. NC - Nonemployee Compensation |
| 40710 | Infrastructure - Legal Service (tax reportable) | Expenditures for legal services associated with the construction or improvement of infrastructure. NC - Nonemployee Compensation |
| 40711 | Infrastructure - Advertising (tax reportable) | Expenditures for advertising services associated with the construction or improvement of infrastructure. NC - Nonemployee Compensation |
| 40712 | Infrastructure - Appraisal Services (tax reportable) | Expenditures for appraisal services associated with the construction or improvement of infrastructure. NC - Nonemployee Compensation |
| 40713 | Infrastructure - Engineering & Architectural Services (tax reportable) | Expenditures for engineering and architecture services associated with the construction or improvement of infrastructure. NC - Nonemployee Compensation |
| 40714 | Infrastructure - Project Management (tax reportable) | Expenditures for project management services associated with the construction or improvement of infrastructure. NC - Nonemployee Compensation |
| 40715 | Infrastructure - Project Inspection (tax reportable) | Expenditures for project inspection services associated with the construction or improvement of infrastructure. NC - Nonemployee Compensation |
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