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Section 02.11A: Account Codes -- Supplies (20XXX)


These codes apply to acquisition of materials and supplies for use in an instructional or administrative department. They do not cover commodities purchased for resale or redistribution from established storerooms or inventories (see the 6XXXX series of account codes).

[1] Supplies

20101 Office and Administrative Supplies
Materials for office use, such as paper, pens, ink cartridges, machine tapes, staplers, binders, wastebaskets, paper clips, etc.
20102 General Operating Supplies
Materials consumed in the conduct of an activity identified by a program name, but for which a separate, specific account code has not been established. This code does not cover supplies for which separate codes are designated (see account codes 20103 - Laboratory Supplies, 25099 - Other Medical Care Materials and Supplies, 20106 - Books, Periodicals and Other Reference Materials, etc.).
20103 Laboratory Supplies
Materials generally used in scientific and professional laboratories for instructional or research purposes. This code covers test tubes, glass beakers, printer paper, litmus paper, pens, light bulbs, batteries, etc used in a lab. This code does not cover alcohol, bulk chemicals, drugs and pharmaceutical supplies, insecticides, small tools, etc for which there are separate, specific account codes.
20105 Data Processing Supplies
Expenditures for data processing supplies only. For purchases of data processing services, see account code 24503 - Data Processing Service.
20106 Books, Periodicals and Other Reference Materials
Purchases of books, periodicals and reference materials made by instructional or administrative departments, except for materials that will be used either as a part of an established reference library or used as a reference for at least three years. (see account 40190 - Library Purchases)
20107 Diplomas and Certificates
Expenditures for diplomas and certificates.
20108 Subscriptions
Periodic publications purchased on a subscription basis for use in the normal course of business for reference or administrative purposes. Excludes such items used to train staff (see account codes 20106 - Books, Publications and Other Reference Materials; 29001 - Training Books; 29002 - Training Publications) and library material purchases (see account code 40190 - Library Purchases).
20109 Library Electronic Resources
Purchases by institutional libraries of electronic resources including databases, e-journals, e-articles and e-books. Also includes subscriptions to electronic resources and membership fees to receive access to electronic resources. For physical, non-electronic resources, please see 20106-Books, Periodicals and Other Reference Materials or 40190-Library Purchases.
20110 Student Project Supplies
Expenditures for student project supplies.
20111 Instructional Supplies
Expenditures for materials used for instructional purposes (see also account codes 20101 - Office and Administrative Supplies and 20103 - Laboratory Supplies).
20112 Electronic Supplies
Electronic Supplies
20113 Photocopy Supplies
Expenditures for photocopy supplies such as paper and toner.
20114 Library Supplies
Expenditures for specialized library supplies such as white marking pens for writing on the spines of books, plastic book covers, magazine covers and special labels.
20115 Audio/Video Supplies
Audio/Video Supplies
20116 Cartography Supplies
Cartography Supplies
20117 Art/Graphic Art Supplies
Art/Graphic Art Supplies
20118 Photography Supplies
Expenditures for photography supplies such as film, darkroom supplies, chemicals, paper and minor camera accessories.
20119 Archival Supplies
Archival Supplies
20120 Performing Arts Supplies
Expenses for supplies unique to the performing arts. These might include sheet music, theatrical prop building materials, etc.
20121 Costume Supplies
Expenses for costume supplies in the performing arts.
20122 Stage Materials
Expenses for stage materials in the performing arts.
20160 Ticket/Ticket Stock
Purchase of supplies and materials used to produce tickets.
20166 Athletic Supplies
Expenditures for athletic supplies such as balls, mats, baseball bats and gloves, etc.
20168 Awards
Expenditures for athletic and other awards to students, staff and others. Includes gift certificates, plaques and engraved awards. It does not cover scholarships, etc. For cash awards see 20169 - Awards and Prizes - Non-employee, for non-employees or 10417 - Employee Awards, for employees.
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.
20180 Linen and Bedding
Expenditures for linens used in patient care areas. Excludes laundry services (see account code 24510 (Laundry and Dry Cleaning)).
20185 Uniforms
Expenditures for uniforms, such as worn by athletic teams, band members, choirs, judging teams etc where the uniform is purchased and owned by the university and is not personal attire.
20186 Disposable Wearing Apparel
Expenditures for disposable wearing apparel used in hospitals and clinics.
20187 Employee Safety Apparel
Costs of employee wearing apparel furnished by the department when special safety apparel is required. Includes shoes, safety glasses and other "required" safety apparel. This code does not cover disposable wearing apparel (see account code 20186 - Disposable Wearing Apparel).
20188 Employee Clothing
Expenditures for clothing furnished by the department when special clothing is required. See 28613 - Public Relations/Fund Raising, for clothing related to fund raising and institutional promotion.
20190 Testing Group Incentives
Expenditures for items to be given as incentives for volunteers who serve on a test panel or survey group. Includes gift certificates and other non-cash items. (See also 25140 - Research Subjects)
20199 Miscellaneous Supplies
Supply expenditures that cannot be coded in other classifications in this section.
20200 Minor Equipment
Expenditures for tangible personal property that meets the following criteria:

This code does not cover books, periodicals and reference materials purchased by a library or audio-visual department (see account code 40190 - Library Purchases). It also excludes property listed on the equipment inventory (see account code A8011 & 40101 - Equipment).  For Information Technology related minor equipment, see account codes 20201 - Computer,  20203 - Printers, or 20204 - Other IT Related Peripherals.

20201 Computer (Non-Capitalized)
Expenditures for computer hardware that meets the criteria for minor equipment. Includes monitors, cpu's, keyboards, etc.
20202 Software
Expenditures for computer software purchases less than the capitalization threshold of $100,000.
20203 Printers (Non-Capitalized)
Expenditures for printers that meet the criteria for minor equipment.
20204 Other IT Related Peripherals
Expenditures for Information Technology related peripherals not otherwise specified that meet the criteria for minor equipment. Includes routers, switches, hard drives, DVD burners, memory, etc.
20210 Office Equipment & Furniture (Non-Capitalized)
Expenditures for office equipment and furniture that meet the criteria for minor equipment.
20215 Specialized Equipment (Non-Capitalized)
Expenditures for specialized equipment that meet the criteria for minor equipment.
20216 Sports Equipment (Non-Capitalized)
Expenditures for sports equipment that meet the criteria for minor equipment.
20219 Inventoried Minor Equipment - Non-Capitalized
Used to purchased equipment costing between $500 and $5000 that will be put on the property fixed asset file as non-capitalized. No entries are made to investment in plant. For grants effective after 7/1/95 and all other funds.
20220 Inv Equip/Non-State Funds/Non-Cap
Equipment costing $5K or greater, purchased on non-state funds, and where ownership will likely remain with a non-state entity. Ptag will be created and equipment will be put on the University property fixed asset inventory file as non-capitalized. No entries are made to investment in plant. This account code is only active for Charts C (OSU) and E (WOU).
20250 Parts-Auto & Equipment
Expenditures for parts used to repair vehicles or equipment. (See also account codes 23522 - Maintenance Materials and 23523 - Data Processing/Electrical Equipment Parts.)
20251 Vehicle Tires
Expenditures for tires for vehicles.
20252 Automotive Fuels and Lubricants
Expenditures for gasoline and diesel fuels and automotive lubricants.
20300 Student Meals
Expenditures for athletic training table meals and special student group meals. This code does not cover meals for students or staff while traveling or staff members' meals at their official stations (see the 39XXX series of account codes).
20310 Food - Other
Costs of foods other than meats, fish and poultry purchased for dietary purposes, cafeterias, or kitchens. This code does not cover purchases for resale or redistribution. (See the 6XXXX series of account codes).
20311 Food - Meats, Fish and Poultry
Costs of meats, fish and poultry for dietary purposes, cafeterias or kitchens. This code does not cover purchases for resale or redistribution. (See the 6XXXX series of account codes).
20330 Tableware and Kitchen Utensils
Costs of dietary and cafeteria tableware and kitchen utensils. This code does not cover purchases for resale or redistribution. (See the 6XXXX series of account codes).
20401 Minor Buildings (Non-capitalized)
Expenditures for buildings that do not meet the $50,000 threshold criteria for capitalization; including pole barns, sheds, small warehouses, greenhouses, and similar types. For buildings with cost exceeding $50,000, see 40501-Buildings.

For Related Account Code Sections, see also:
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