[Controller's Home] [Fiscal Policy Manual]  
OUS Logo
 
OUS Logo
Controller's Division

OUS Fiscal Policy Manual


OUS » Controller's Division » Fiscal Policy Manual » FASOM Section 2
Search for: (enter code, word, or phrase - for example, OPEU)

Section 02.095: Account Codes -- Internal Sales (09000-09999)

General

The following account codes are used to record "revenues" of OUS entities for internal sales and services provided to other OUS entities (inter-departmental or inter-institutional). These income account codes are reclassified as negative expenditures for annual financial statement purposes. For revenues from non-OUS sources see sections 02.06 - Sales and Services, 02.07 - Medical and Hospital Services Income, and 02.08 - Other Revenues (account types 56 and 57 only).

[1] Internal Sales

09100 Publication/Graphics Internal Sales
Publication/Graphics Internal Sales
09103 Press Internal Sales
Press Internal Sales
09106 Photography & Artist Internal Sales
Photography & Artist Internal Sales
09107 Duplicating & Copying Internal Sales
Duplicating & Copying Internal Sales
09108 Printing & Publishing Internal Sales
Printing & Publishing Internal Sales
09110 Copy Service Internal Sales
Copy Service Internal Sales
09111 Paper Internal Sales
Paper Internal Sales
09120 Mailing Services Internal Sales
Mailing Services Internal Sales
09121 Mailing Supplies Internal Sales
Mailing Supplies Internal Sales
09122 Advertising Internal Sales
Advertising Internal Sales

[2] Computer Service Internal Sales

09201 Machine Processing Internal Sales
Machine Processing Internal Sales
09202 Disk & Tape Storage Internal Sales
Disk & Tape Storage Internal Sales
09203 Programming Internal Sales
Programming Internal Sales
09204 Data Entry Internal Sales
Data Entry Internal Sales
09205 Materials & Supplies Internal Sales
Materials & Supplies Internal Sales
09206 Computer Center Other Internal Sale
Computer Center Other Internal Sale
09209 Computer Center Services Internal Sale
Computer Center Services Internal Sale

[3] General/Misc Internal Sales

09313 Rentals Internal Sales
Rentals Internal Sales
09314 Physical Plant Internal Sales
Physical Plant Internal Sales
09315 Utilities Internal Sales
Utilities Internal Sales
09316 Risk Mgmt Insurance Recoveries
Risk Management insurance recovery reimbursements from the OUS self insurance pool for recovery of losses from claims made for general liability, property, etc.
09320 Telecomm Service Internal Sales
Telecomm Service Internal Sales
09321 Entry Fee Internal Sales-Competitor
Internal Sales for enty or registration fees required of participants for competitive events. The fee may be for individuals or for a team. This account code is only active for Charts C (OSU) and E (WOU).
09325 Food Service/Catering Internal Sale
Food Service/Catering Internal Sale
09331 Animal Internal Sales
Animal Internal Sales
09332 Animal Board Internal Sales
Animal Board Internal Sales
09333 Feed & Bedding Internal Sales
Feed & Bedding Internal Sales
09334 Vet Surgery & Surg Equip Internal Sales
Vet Surgery & Surg Equip Internal Sales
09341 Mechanical Parts/Supplies Internal Sales
Mechanical Parts/Supplies Internal Sales
09342 Special Material Internal Sales
Special Material Internal Sales
09343 Technical Services Internal Sales
Technical Services Internal Sales
09350 Resale of Equipment Internal Sales
Resale of Equipment Internal Sales
09360 Health Care Service Internal Sales
Health Care Service Internal Sales
09361 Pharmacy Internal Sales
Pharmacy Internal Sales
09381 Conference Internal Sales
Conference Internal Sales
09382 Trip and Tour Internal Sales
Trip and Tour Internal Sales
09383 Transportation Internal Sales
Transportation Internal Sales
09384 Parking Permits Internal Sales
Parking Permits Internal Sales
09385 Vehicle & Equipment Use Internal Sales
Vehicle & Equipment Use Internal Sales
09387 Vehicle Servicing Internal Sales
Vehicle Servicing Internal Sales
09388 Vehicle Fuel Internal Sales
Vehicle Fuel Internal Sales
09389 Collision Recovery Internal Sales
Collision Recovery Internal Sales
09390 Admin Services Internal Sales
Admin Services Internal Sales
09391 Miscellaneous Internal Sales
Miscellaneous Internal Sales
09392 Miscellaneous Service Internal Sales
Miscellaneous Service Internal Sales
09393 Specialized Service Center - Operations & Maintenance Service Dept Reiumbursement
Operation and maintenance income from fully costed specialized service center. See also 28203 - Operation and Maintenance of Physical Plant Overhead Charge.
09394 Specialized Service Center - General & Administrative Service Department Reimbursement
General and administrative income from fully costed specialized service center. See also 28204 - General Administration Overhead Charge.
09395 Specialized Service Center - Building Use Service Dept Reimbursement
Building use income from fully costed specialized service center. See also 28202 - Building Use Overhead Charge.
09398 Support for Designated Operations/Service Departments
General subsidies received by Designated Operations and Service Departments from other funds other than Agency funds. See also account 24901 - Designated Operations Fund Support, and account 24902 - Service Department Support Charge. See account 08001 - Miscellaneous Other Revenue, for support from agency funds.
Please report errors or other feedback to cd-a-r@lists.ous.edu

[ Controller's Home ] [ Fiscal Policy Manual Home ]
© Oregon University System, 2005
Search Menu Button OUS Contacts Menu Button OUS Index Menu Button OUS Home Menu Button