Section 02.06: Account Codes -- Sales and Services (06000-06999)
The following account codes are used to record revenues from institutional or departmental sales, services, rentals and fines. For inter-departmental sales and services see section
- Service Department Sales Reimbursements, or section
- Internal Sales Reimbursement.
 General Sales and Services
Income and receipts from sales of material, equipment, publications, documents or other non-service items. (See CUBA, page 201.)
Receipts from services rendered by an institution or department.
06004 Vending Machines
Income and receipts from sales from vending machines.
06005 Industry - Sales
Revenue from sales for service/testing activity that is received from a for-profit entity or sole proprietor that competes freely with other entities, and is not an entity that is either state-owned or a governmental entity.
06006 Industry - Services
Revenue from services for service/testing activity that is received from a for-profit entity or sole proprietor that competes freely with other entities, and is not an entity that is either state-owned or a governmental entity.
06007 Instr/Rsrch Residual Product Sales
Income and receipts from the sale of products which are excess of those needed by the university for on-going research or instructional projects. Residual products may include wheat and other grains, fruit, potatoes, other vegetables, sheep, eggs, milk, etc.
06010 Textbooks E-Book-Sales
06011 Textbooks - New Sales
Income and receipts from sales of new textbooks.
06012 Textbooks - Used Sales
Income and receipts from sales of used textbooks.
06013 General Books/Publications Sales
Income and receipts from sales of general books and publications.
06020 Art Supplies Sales
Income and receipts from sales of art supplies.
06021 Supplies Sales
Income and receipts from sales of general supplies.
06023 Dental Supplies Sales
Dental Supplies Sales
06024 Student Issue Sales
Student Issue Sales
06030 Soft Goods Sales
Income and receipts from sales of bulk fabrics, fabrics or shirts for screen printing, thread, etc for craft projects.
06031 Confections Sales
Income and receipts from sales of snacks and candy.
06032 Health and Personal Care Product Sales
Health and Personal Care Product Sales
06033 Wearing Apparel Sales
Wearing Apparel Sales
06034 Gifts and Novelties Sales
Gifts and Novelties Sales
06035 Pre-Recorded Tape and Compact Disc Sales
Pre-Recorded Tape and Compact Disc Sales
06040 Beverages- Cans & Bottles
Beverages - Cans & Bottles
06041 Fountain Drinks
06050 Computer Hardware Sales
Computer Hardware Sales
06051 Computer Software Sales
Computer Software Sales
06052 Computer Accessories Sales
Computer Accessories Sales
06053 Calculator Sales
06054 Electronics Sales
06055 Office Furniture and Equipment Sales
Office Furniture and Equipment Sales
06059 Textbook Rentals
06060 Merchandise Rentals
06061 Equip/Fixtures Rental/Sales
Income from rental and/or sales of equipment and other fixtures. Examples include musical instruments, theatrical props and scene backdrops.
06071 Rock Climbing
06073 Table Tennis
06074 Amusement Machines
06080 Pay Telephone Income
Pay Telephone Income
06081 Fax Usage Income
Fax Usage Income
06082 Postage Sales
06090 Ceramics Goods/Supplies
06091 Jewelry Goods/Supplies
06092 Woodworking Goods/Supplies
06093 Photography Goods/Supplies
06191 Refunds and Allowances - New Textbooks
Refunds and Allowances - New Textbooks
06192 Refunds and Allowances - Used Textbooks
Refunds and Allowances - Used Textbooks
06193 Refunds and Allowances - General Books
Refunds and Allowances - General Books
06194 Refunds and Allowances - Tapes, CDs, and DVDs
Refunds and Allowances - Tapes, CDs, and DVDs
06195 Refunds and Allowances - Other Merchandise
Refunds and Allowances - Other Merchandise
 Fines and Penalties
06202 Parking Fines
Receipts from fines collected for parking violations.
06203 Traffic Citations
Receipts from fines collected for traffic citations.
06204 Bicycle Fines
Receipts from fines collected for bicycle violations.
06205 Bad Check Charge
Receipts from assessment of a charge for returned checks.
06206 Library Fines
Receipts from fines for overdue books, or other fines assessed by the library. Book replacement charges are not included, see account code 06908
- Library Book Replacement Income.
06207 Gym Suit Service - Fines
Receipts from fines for gym suit service.
06299 Fines - Other
Receipts from fines not otherwise classified.
 Fees and Permits
06301 Transcript Fee
Receipts from fees for transcripts, whether charged to student or non-student.
06302 Testing Fees
Receipts from fees for tests conducted.
06303 Laboratory Use Fees
Receipts from lab fees assessed.
06308 Career Assessment - Non-Student
Income from career assessment/evaluation services to non-students.
06309 Placement Services - Non-Student
Income from job placement services provided to non-students.
06310 Gym Suit Service - Faculty and Dependents
Gym Suit Service - Faculty and Dependents
06311 Gym Suit Service - Students and Dependents
Gym Suit Service - Students and Dependents
06313 Locker Rental
Receipts from departmental locker rental charges.
06315 Recreation Passes - Public
Receipts from recreational passes sold to the general public.
06316 Recreation Passes - Staff and Family
Receipts from recreational passes sold to staff and their family members.
06317 Recreation Passes - Other
Receipts from recreational passes sold that do not fit in either 06315
06320 Parking Fees - Students
Receipts collected for student parking permits and fees.
06321 Parking Fees - Employees
Receipts collected for faculty/staff parking permits and fees.
06322 Parking Permits - Faculty
Parking Permits - Faculty
06323 Parking Permits - Miscellaneous
Receipts collected for miscellaneous parking charges.
06324 Parking Rentals
Receipts from rental of parking facilities.
06325 Meter Parking
Receipts from campus parking meters.
06330 Bicycle Permits
Receipts collected for bicycle permits for the registration of bicycles on campus.
06389 Membership Income
Receipts from membership and dues paid to institutional organizations, societies and clubs.
06398 Miscellaneous Fees
Revenue from fees collected that are not otherwise classified.
06399 Miscellaneous Permits
Permit revenue collected that is not otherwise classified.
 Events and Performances
06401 Conference Housing Fee
Receipts from housing fees when collected as a separate part of conference registration fees.
06402 Conference Special Events
Receipts from optional fees for special events provided as part of conference programs.
06403 Conference Income
Income from hosting conferences.
06404 Catering Income
Income from providing catering services.
06410 Workshops: Non-Credit Income
Income from hosting non-credit workshops or training sessions. See account code 01703
- Conferences & Short Course fees, for university credit workshops.
06415 Camp & Clinic Income
Income generated from clinics and summer camps
06416 Camp & Clinic Discounts
Contra account to 06415 Camp & Clinic Income for discounts provided for clinics and summer camps
06420 Concession Income
Income from event/sport concession stand sales.
06421 Entry Fee - Competitors
Income received for entry or registration fees required of participants for competitive events. The fee may be for individuals or a team. This Account Code is only active for Charts C (OSU) and E (WOU).
06431 Ticket Sales - Senior Citizens
Revenue from sales of tickets to senior citizens.
06432 Ticket Sales - General Admission
Revenue from sales of tickets for general admission.
06433 Ticket Sales - General Season
Revenue from sales of season tickets for general admission.
06434 Ticket Sales - Reserved Seat
Revenue from sales of tickets for reserved seats.
06435 Gate Receipts
Revenue from sales of tickets at the gate.
06436 Ticket Sales - Faculty Season
Revenue from sales of season tickets to faculty (NCAA reporting requirement).
06437 Ticket Sales - Student
Revenue from sales of tickets to students (NCAA reporting requirement).
06438 User Surcharge
Surcharge for events using institution's facilities.
06439 Ticket Sales as Agent
Income received from ticket sales sold as a contract ticket agent for a company such as Ticket Master.
06470 Post Season Income
Revenue for post-season games.
Revenue received for appearances when a specified amount is guaranteed.
Income received for radio rights to broadcast institution events.
Income received for television rights to broadcast institution events.
06474 Program Sales
Income received from sale of event programs.
06475 Paid Appearances
Income received from media appearances by institutional staff/officials. Includes coaches television and radio shows.
06480 Rose Bowl Income
PAC 10 institution share of Rose Bowl income distribution.
06481 Other Bowl Income
Income received for athletic bowl games other than the Rose Bowl.
06482 Athletic Conference TV Share Income
Institutional share of TV income for national broadcasts of athletic events paid directly to an athletic conference (e.g. NCAA).
06495 Sponsorship Income
Revenue to support or sponsor events, materials, or activities.
06499 Other Event Income
Income from events not otherwise classified.
 Rentals, Housing, and Food Service
06701 Housing Application Fee
Fee required when a student requests space in the dormitory or housing system. The fee is non-refundable.
06702 Room and Board Income
Income from charges for housing and meal plans when charged together.
06703 Dormitory Income - Other
Income from dormitory charges not otherwise classified.
06711 Family Housing - Rental
Income from rental of institution owned family housing units.
06712 Family Housing - Utilities
Income from utilities charges on rented family housing units.
06721 Rental Housing - Faculty/Staff
Income from institution owned housing rented to faculty or staff.
06722 Casual Guest Income
Income from housing rentals to casual guests (i.e. speakers, visitors, etc.).
06723 Rental Income/Facilities Use
Income from rental of other institutional facilities.
06724 Rental Income/Facilities Staff
Income from staffing of rented facilities. This account code should be used in conjunction with 06723
when staff is provided with the facility.
06727 Lease Income
Income from lease of other institutional facilities or equipment.
06730 Meals - Payroll Deduction
Income from meal plans purchased through a payroll deduction.
06731 Dining Card Sales
Income from sales of dining cards.
06732 Board Only Fee
Income from charges for board only.
06739 Miscellaneous Meal Plan Income
Miscellaneous Meal Plan Income
06790 Housing Refunds
Negative revenue account to record reduction in revenue when housing charges are refunded.
06798 Other Housing Income
Income from housing charges not otherwise classified.
 Other Sales and Service
06901 Miscellaneous Sales and Service Income
Receipts from sales and service activities not otherwise classified.
06906 Student Damages
Income from fees charged to students for damage to OUS owned property.
06908 Library Book Replacement Income
Income from library lost item replacement charges. For general library fines or overdue book charges, see account code 06206
- Library Fines.
06921 Perquisite Deduction
Receipts from payroll deductions for perquisites such as meals, housing rentals, etc.
06922 Payroll Deductions
Receipts from payroll deductions for health insurance, dental insurance, life insurance, tax deferred annuities, PERS, ORP, taxes, etc.
06930 On-Line Services Income
Income from providing on-line computer services to the public or other users. Examples include library on-line search services.
06931 Machine Processing
Receipts from sales of computer processing services.
06932 Tape and Disk Storage
Receipts from data processing services involving information storage.
06933 Programming and System
Receipts from programming and system analysis services.
06934 Data Entry
Receipts from data entry services.
06935 Materials and Supplies - Data Processing
Receipts from sales of data processing materials and supplies.
06936 Computing Center - Other
Receipts from data processing sales and service activities not otherwise classified.
06937 Special Materials - Sales
Receipts from expendable surgical or other specialized materials used.
06938 Technical Services
Receipts from professional or technical services rendered.
Receipts from advertising sales.
Receipts from subscription sales.
06942 Duplicating and Copying
Receipts from reproduction services. Excludes sales of publications, documents, etc.
06943 Message Board Income
Income from advertising on institutional message/reader boards.
06944 Product Endorsements
Income from endorsements of products.
06945 Press Book Income
Revenue from the sale of press books, fact books, and other materials of factual information of interest to the press and general public.
06949 Sales Commissions
Income from commissions for sales and/or services performed on behalf of others. (e.g. sales/commissions for acting as a ticket outlet for Ticket Master).
06951 Animal Sales
Receipts from the sale of animals.
06952 Animal Board
Receipts from boarding animals.
06953 Feed and Bedding Sales
Receipts from the sale of animal feed and bedding.
06954 Veterinary Surgery and Surgical Equipment
Receipts from charges for use of surgical facilities including surgery suite and related equipment.
06973 Mileage - Field Trips
Receipts from mileage charges for field trips.
06980 Surplus Sales
Receipts from the sale of surplus items.
06981 Sale or Trade in of Assets
This account is used to distribute the proceeds or trade-in allowance received upon disposal of non-proprietary assets not held as investments. Sale proceeds and trade-in allowances are to be originally recorded in the 'Sale of Asset-Undist Inc Clearing' fund 09588
0 using the 'Undistributed Income' account B5801 and later cleared/redistributed via the Fixed Asset System 'Sale of Asset' function using the 06981
Note: Proceeds/Trade-in allowances for disposals of Proprietary assets flow through the clearing in the same manner but are ultimately recorded in the proprietary funds as cash (A0901) with the appropriate system calculated Gain (08030
) or Loss (42001
) recorded in the proprietary fund at time of disposal. This is achieved automatically using the Fixed Asset System 'Sale of Asset' function.
(Use only when transactions are with entities outside of OUS. All State Surplus Property sales are to be considered arms length transactions and are therefore deemed to be outside of OUS. Intra-OUS asset transfers are not sales or trade-ins. Intra-Institutional transfers require a Transfer in the Fixed Asset System whereas an inter-institutional transfer would require a write off to the transferring institution and a new record be created in the receiving institution.)
06983 Recycled Material Sales
Receipts from the sale of recycled materials.
06984 Refund of Overpayment
Refunds received by an institution for overpayments made to an outside entity. Normally any overpayment refunds received should be recorded as a reduction of the original expense. This account code should only be used when the original expense account can not be identified or when the refund is received in a subsequent fiscal year. When refunds are paid by an institution to an outside entity for overpayments received, original revenue recorded should be reduced.
06991 Received on Account
Receipts on accounts due arising from sales or services.
Income received from an Auxiliary Enterprise operation for expenses incurred on its behalf (see account code 24750
, Shared Expense Reimbursement).
Deposits received for items sold (i.e. season tickets) or equipment borrowed. Also, collections from students, at the time of registration, for possible loss or damage of property or equipment, delinquent fines, field trips or other similar items. (see account code 28990
- Withdrawals and Advances)
06994 Forfeited Deposits
Revenue from students' forfeited deposits. Use with Current General Funds Budgets and Current Designated Operating Funds.
06997 Return and Allowance
Reductions of income amounts for refunds, returns or allowances on goods sold.
06998 Cash Over & Short
Cash Over & Short