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Section 02.11C: Account Codes -- Communications and Postage & Shipping (220XX & 225XX)


Expenses arising from the use of telephone, telegraph, mail, freight and express services.

[1] Communications

22002 Fax Expense
Expenses associated with fax transmissions.
22005 Pager Costs
All costs associated with the use of pagers.
22010 Telecommunications Recurring Charges
Charges that occur monthly usually in fixed amounts. Examples include line charges, equipment rental, AUDIX features, and TV cable access.
22011 Telecommunications Usage Charges
Usage sensitive telephone charges that are passed on to the customer. Examples include long distance and phone credit card charges. Excludes pre-paid phone cards.
22012 Telecommunications One-Time Charges
Charges applied on a one-time basis. This includes pass through charges from vendors, installation charges, service charges, programming fees, and equipment sales.
22013 Cellular Telephone Expense
All costs associated with the use of a cellular phone, including taxes.
22016 Communications Network Access Charges
Data networks, internet access, and related computer communications charges. This code differs from 22010, which is for telephone circuit, or line, charges.
22020 Video Network Access Charges
Costs associated with the access and use of satellite or internet services.
22021 Video Network Organization Site Service
Expenditures for technical services and room usage associated with transmissions using central video services.
22022 Video Network Reception Site Services
Expenditures for technical services and room usage associated with the reception of transmissions for videoconferences.
22030 Teleconference Fees
Costs directly associated with conducting teleconferences via telephone or video communications.
22031 Transmission Fees
Costs directly associated with transmission for network, internet or satellite usage.
22032 Computer Conferencing Fee
Costs directly associated with conducting conferences via computer networks.
22099 Miscellaneous Communications
Expenditures that cannot otherwise be coded within this section.

[2] Postage and Handling

22502 Postage
Includes postage meter charges, purchase of postage stamps and payments made to the U.S. Post Office for the receipt or forwarding of mail.
22503 Mailing Services - Including Postage
Cost of mailing services requiring additional handling by Mailing Services staff. Includes both postage and labor. Additional handling includes inserting, labeling, sorting, and address list management.
22505 Express Mail (Tax reportable)
Expenses for special courier and express mail services.
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.
22521 Delivery Service
Expenses incurred for internal delivery service.
22531 Shuttle Bus Service
Charges for transporting mail by state shuttle bus.
22599 Miscellaneous Postage and Shipping
Postage and shipping expenses not accounted for in other accounts.
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