Section 02.11F: Account Codes -- Medical & Scientific Services & Supplies (25XXX)
 Medical and Scientific Services and Supplies
Costs of pharmaceuticals and pharmaceutical supplies.
25002 Blood and Blood Products
Expenditures for blood and blood products for transfusions, including plasma and albumin.
25003 IV Solutions and Supplies
Expenditures for intravenous fluids and for supplies necessary for their administration.
25004 Anesthetic Materials
Costs of gaseous and volatile agents used in inhalation anesthesia, such as cyclopropane, fluorothane, halothane, nitrous oxide, ether and chloroform.
25010 Oxygen and Other Compressed Gases
Costs of gases other than anesthesia gases (see account code 25004
(Anesthetic Materials)). This code includes gases such as oxygen and carbon dioxide mixtures used in the treatment of patients. It also includes oxygen used to drive equipment such as fog generators and atomizers.
Expenditures for substances that are used to produce or maintain very low temperature environments, such as liquid nitrogen and liquid helium. For medical gases, see account code 25010
(Oxygen and Other Compressed Gases) and for anesthetic gases, see account code 25004
25012 Laboratory Reagents
Expenditures for reagents used in hospital clinical laboratories. This code includes bacteriological media, pre-made reagents, raw chemicals, standards and quality control specimens.
25020 Radioactive Materials
Costs of radioactive materials used for medical or scientific purposes.
25021 Radiology Films (tax reportable)
Costs of radiological films.
25022 Radiology - Procedures and Reading (tax reportable)
Payments to radiologists for taking and interpreting X-rays.
25030 Dressing Materials
Expenditures for bandages, adhesive tape, cotton and other materials used in hospitals and clinics for applying dressings.
Expenditures for sutures.
25040 Syringes and Needles
Expenditures for syringes and needles used in hospitals and clinics.
25041 Glassware - Medical/Scientific
Expenditures for thermometers and miscellaneous glassware used in hospitals and clinics.
25042 Rubber and Plastic Supplies - Medical/Scientific
Expenditures for catheters, tubing and miscellaneous rubber and plastic supplies used in hospitals and clinics.
25043 Paper Supplies - Medical/Scientific
Expenditures for paper supplies used in hospitals and clinics for medical or scientific purposes. This code excludes disposable clothing (see account code 20186
- Disposable Wearing Apparel) and paper supplies for cleaning (see account code 25044
- Specialty Cleaning Supplies).
25044 Specialty Cleaning Supplies
Expenditures for disinfectants, cleaners, reagents and other solutions used for cleaning applications in hospitals and clinics.
25045 Dental Supplies - Medical
Dental Supplies - Medical
Expenditures for vaccines used in hospitals and clinics.
25051 Appliances - Braces (tax reportable)
Expenditures for the manufacture, fitting or repair of orthopedic braces.
25099 Other Medical Care Materials and Supplies
Supplies not otherwise classified that are consumed by infirmaries or hospitals for the treatment of patients. This code includes athletic training room supplies. It excludes materials chargeable to patients on a per-item basis, and it excludes materials for instructional or research purposes (see account codes 20102
(General Operating Supplies) and 20103
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.)
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.
25110 Hospitalization - Inpatient (tax reportable)
Expenditures made for hospitalization, medication and treatment of patients confined to an infirmary or hospital.
25111 Hospitalization - Outpatient (tax reportable)
Expenditures made in the course of treating patients who are not confined to an infirmary or hospital.
25119 Rehabilitation - Outpatient (tax reportable)
Expenditures for rehabilitative care for patients who are not kept overnight.
25120 Medical Services (tax reportable)
Payments to medical doctors for professional services as well as payments for hospital charges.
25122 Surgical Services (tax reportable)
Payments to medical doctors for the performance of surgical procedures.
25123 Anesthesia Services (tax reportable)
Payments to medical doctors or anesthetists for the administration of anesthesia during surgery.
25124 General Dental Services (tax reportable)
Payments to dentists for general dental care.
25125 Orthodontic Services (tax reportable)
Payments to orthodontists for orthodontic care.
25126 Psychological Services (tax reportable)
Payments to psychologists for psychological evaluation and therapy.
25127 Physical Therapy (tax reportable)
Payments to registered physical therapists or medical doctors for physical therapy services.
25128 Nursing Services (tax reportable)
Payments to registered nurses or licensed practical nurses who provide private duty nursing care.
25129 Speech and Audiology Services (tax reportable)
Payments to licensed speech pathologists and audiologists for testing or therapy services.
25130 Occupational Therapy (tax reportable)
Payments to registered occupational therapists for occupational therapy services.
25135 Agency Nurse Fee (tax reportable)
Payments to private agencies who provide temporary nursing services.
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)
25150 EKG Services (tax reportable)
Expenditures for electrocardiograms for patients.
25151 EEG Services (tax reportable)
Expenditures for electroencephalograms for patients.
25152 Echo Cardiogram (tax reportable)
Expenditures for echocardiograms for patients.
25159 Cardiac Catheterization (tax reportable)
Expenditures for cardiac catheterizations for patients.
25180 Athletic Medical Insurance Reimbursement (tax reportable)
Reimbursement from athletic medical insurance carriers to the Athletic Department for medical expenses of athletes.
25199 Other Medical/Scientific Services (tax reportable)
Expenditures for medical and scientific services not otherwise categorized.