FY 2006 SFS Active Account Code Definitions



FY 2006 SFS Active Account Codes and Definitions

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Red font denotes a new code added or changes made for FY 2006

Accounts with the purple background may not be used in transactions posted to the Actuals Ledger.

The accounts with the yellow background may only be used in Actual Ledger journals that have a journal ID mask of PO.


Status = Active	Account	Account Type	Category	Title	Definition
A	198E	E		General - Fringe - Calculated Encumbrance	This account is for UW - Madison use only. All others may ignore. Definition : This account will be used to display calculated fringe benefit encumbrances in WISDM.
A	319E	E		Madison-Petty Cash Encumbrance	To track encumbrance balances related to UW Madison Petty Cash operations. Legacy class code 3199 will map to account 319E instead of to 3190 after this change is made in SFS. This code would replace present account code 3190. This change is needed so that 3190 does not get used erroneously in journal transactions that get interfaced to DOA.
A	389E	E		Tuition/Fee Calculated Encumbrance	This account is for UW - Madison use only. All others may ignore. Definition : This account will be used to display calculated tuition/fee encumbrances in WISDM.
A	1000	E		Salary Default
A	1001	E		Faculty - Annual
A	1002	E		Faculty - Academic
A	1003	E		Faculty - Summer
A	1004	E		Faculty - Hourly
A	1005	E		Faculty - Lump Sum
A	1006	E		Faculty-Purchased Services IIA
A	1007	E		Faculty - Foreign COLA
A	1008	E		Faculty/Acad-Legal Settlement
A	1051	E		Academic Staff - Annual
A	1052	E		Academic Staff - Academic
A	1053	E		Academic Staff - Summer
A	1054	E		Academic Staff - Hourly
A	1055	E		Academic Staff - Lump Sum
A	1076	E		Fee Grader/Ad Hoc Program Specialist
A	1077	E		UWEX Ad Hoc-Pur Serv IIA
A	1151	E		Postgrad Trainee - Annual
A	1152	E		Postgrad Trainee - Academic
A	1153	E		Postgrad Trainee - Summer
A	1154	E		Postgrad Trainee - Hourly
A	1155	E		Postgrad Trainee - Lump Sum
A	1161	E		Research Associate - Annual
A	1162	E		Research Associate - Academic
A	1163	E		Research Associate - Summer
A	1164	E		Research Associate - Hourly
A	1165	E		Research Associate - Lump Sum
A	1211	E		Project/Program Assist-Annual
A	1212	E		Project/Program Asst-Academic
A	1213	E		Project/Program Assist-Summer
A	1214	E		Project/Program Assist-Hourly
A	1215	E		Project/Program Asst-Lump Sum
A	1222	E		Teaching Assistant-Academic
A	1223	E		Teaching Assistant-Summer
A	1224	E		Teaching Assistant - Hourly
A	1225	E		Teaching Assistant-Lump Sum
A	1231	E		Research Assistant-Annual
A	1232	E		Research Assistant-Academic
A	1233	E		Research Assistant-Summer
A	1235	E		Research Assistant-Lump Sum
A	1321	E		UnderGrad Intern--Annual
A	1322	E		UnderGrad Intern-Academic
A	1323	E		UnderGrad Intern--Summer
A	1324	E		UnderGrad Intern-Hourly
A	1325	E		UnderGrad Intern--Lump Sum
A	1331	E		UnderGrad Asst/AOP-Annual
A	1332	E		UnderGrad Asst/AOP-Academic
A	1333	E		UnderGrad Asst/AOP-Summer
A	1334	E		UnderGrad Asst/AOP-Hourly
A	1335	E		UnderGrad Asst/AOP-LUMP Sum
A	1531	E		Classified - Hourly
A	1532	E		Classified - Lump Sum
A	1533	E		Classified Project - Hourly
A	1534	E		Classified Project - Lump Sum
A	1535	E		Classified - Length of Service
A	1536	E		Classified - Excep Perf Award
A	1537	E		Classified - 5th Week Vacation
A	1538	E		Classified-Purchased Serv IIA
A	1539	E		Classified - Legal Settlement
A	1541	E		Classified - Overtime
A	1542	E		Classified Project - Overtime
A	1543	E		Classified - Differential
A	1544	E		Classified - Uniform Allowance
A	1601	E		LTE - Hourly
A	1602	E		LTE - Lump
A	1603	E		LTE - Overtime
A	1604	E		LTE - Purchased Services IIA
A	1771	E		Student - Hourly
A	1772	E		Student - Lump Sum
A	1773	E		Student - Overtime
A	1774	E		Student-Purchased Services IIA
A	1781	E		Work Study - Hourly
A	1782	E		Work Study - Lump Sum
A	1783	E		Work Study - Overtime
A	1784	E		Workstudy-NonProfit Agency Pmt
A	1903	E		Fac/Acad- Social Security
A	1904	E		Fac/Acad- Medicare
A	1905	E		Fac/Acad- Group Health
A	1906	E		Fac/Acad - Group Life
A	1907	E		Fac/Acad - Retirement
A	1908	E		Fac/Acad - Income Continuation
A	1909	E		Fac/Acad- NonSal Legal Settle
A	1912	E		Fac/Acad - Early Retirement
A	1913	E		Fac/Acad - Unemployment Comp
A	1914	E		Fac/Acad-Supl Sick Leave Conv
A	1920	E		Fac/Acad - Fed Appt - FICA
A	1924	E		Fac/Acad-Fed Appt-Retirement
A	1929	E		Grad Asst - Social Security
A	1930	E		Grad Asst - Medicare
A	1932	E		Grad Asst - Group Health
A	1933	E		Post Grad - Group Health
A	1934	E		Res/Fellow - Group Health
A	1935	E		Fac/Acad - Generic Fringes
A	1938	E		Classified - Social Security
A	1939	E		Classified - Medicare
A	1940	E		Classified - Group Health
A	1941	E		Classified - Group Life
A	1942	E		Classified - Retirement
A	1943	E		Classified-Income Continuation
A	1944	E		Class-NonSal Legal Settlement
A	1950	E		Classified - Early Retirement
A	1951	E		Classified - Unemployment Comp
A	1952	E		Class-Supl Sick Leave Convert
A	1953	E		Classified - Fed Appt - FICA
A	1954	E		LTE - Social Security
A	1955	E		LTE - Medicare
A	1956	E		LTE - Group Health
A	1957	E		LTE - Retirement
A	1968	E		LTE-Unemployment Comp
A	1969	E		Student - Social Security
A	1970	E		Retirement Prior Service Cost - DOA	Entries made by DOA to charge retirement prior service cost to UW appropriations. For UWSA use only.
A	1973	E		Student - Medicare
A	1974	E		Classified - Generic Fringes
A	1975	E		Academic-Fringe-Gift/Fed Trf
A	1976	E		Post/Doc-Fringe-Gift/Fed Trf
A	1977	E		Res Assoc-Fringe-Allocated Trf
A	1978	E		Grad Asst-Fringe-Allocated Trf
A	1979	E		Classified-Fringe-Gift/Fed Trf
A	1983	E		LTE-Fringe-Gift/Fed Trf
A	1984	E		Student-Fringe-Gift/Fed Trf
A	1986	E		Academic-Fringe Pur Serv IIA
A	1987	E		Classified-Fringe Pur Serv IIA
A	1993	E		UWEX-Ad Hoc Fringes
A	1997	E		ERA Admin Cost
A	2100	E		Travel-Employe-In State Bus	In-state business travel costs (meals, lodging, transportation and incidentals) incurred by State/UW employes, including LTEs, while traveling within the state on regularly assigned duties. Include travel costs paid directly to the vendor by the UW. For travel to attend conferences, conventions, training, etc., refer to Account 2115. For business travel to destinations outside the state, refer to Account 2120. Refer to Account 2101 for employe nonovernight reportable meal costs. For students conducting UW business and in payroll status-use Employe travel Accounts. Include meals for hosting job applicants.
A	2101	E		Travel Empl Reportable Meals	Reimbursements to a UW Employe for meal costs not preceded or followed by an overnight stay away from home. Meal costs paid for other UW Employes are reportable to the reimbursed Employe unless the institution's Accounting system allows for multiple reporting from one TER. The Employe's Social Security number must be provided. Use appropriate other Accounts for meal costs which meet the IRS definition of "business related" or for meal costs billed directly to UW.
A	2105	E		Travel-Recruiting (Employee In-State-Business)	Use of this code is optional for non-Madison business units. Continue to use Account 2100 if this type of expense does not need to be tracked separately. Definition: In-state travel costs incurred by State/UW employees in connection with recruiting prospective student athletes.
A	2115	E		Travel-Employe-In State-Conf	In-state travel costs (meals, lodging, transportation, registration fees and incidentals) incurred by State/UW employes, including LTEs, while traveling within the state (including the headquarters city) to attend conferences, conventions, etc. For the cost of tuition and fees in connection with job or career-related training and development (workshops/seminars/courses), refer to Accounts 2180, 2181, and 2184. Refer to Account 2101 for employe nonovernight reportable meal costs.
A	2120	E		Travel-Employe-Out State-Bus	Out-of-state business travel costs (meals, lodging, transportation, registration fees, and incidentals) incurred by State/UW employes, including LTEs, while traveling out-of-state to conduct regularly assigned duties. Include travel to 49 other states, Canada and U.S. possessions. Include travel costs paid direct to the vendor by the UW. For travel to attend conferences, conventions, etc., refer to Account 2130.
A	2125	E		Travel-Recruiting (Employee Out-of-State Business)	Use of this code is optional for non-Madison business units. Continue to use Account 2120 if this type of expense does not need to be tracked separately. Definition: Out-of-state travel costs incurred by State/UW employees in connection with recruiting prospective student athletes.
A	2126	E		Travel-Employe-Foreign Bus	Foreign business travel costs (meals, lodging, transportation, registration fees, and incidentals) incurred by UW employes, including LTEs, while traveling outside the U.S., excluding Canada and U.S. possessions, to conduct regularly assigned duties. For travel to attend conferences, conventions, etc., refer to Account 2127.
A	2127	E		Travel-Employe-Foreign Conf	Travel costs (meals, lodging, transportation, registration fees and incidentals) incurred by State/UW employes, including LTEs, while traveling outside the U.S., excluding Canada and U.S. possessions, to attend conferences, conventions, etc. For the cost of tuition and fees in connection with job or career- related training and development (workshops/seminars/courses), refer to Accounts 2180, 2181 and 2184.
A	2130	E		Travel-Employe-Out State-Conf	Travel costs (meals, lodging, transportation, registration fees and incidentals) incurred by State/UW employes, including LTEs, while traveling outside the state to attend conferences, conventions, etc. Include travel to the 49 other states, Canada and U.S. possessions. For the cost of tuition and fees in connection with job or career-related training and development (workshops/seminars/courses), refer to Accounts 2180, 2181 and 2184.
A	2140	E		Travel-Fleet Charges-Vehicles	Charges to departments from fleet operation for use of State/UW fleet vehicles. This includes charges on the General Services Billing.
A	2145	E		Travel-Fleet Charges-Aircraft	Charges to departments for use of the State Air Fleet. This includes charges on the General Services Billing.
A	2146	E		Mvng/Temp Ldg Emp-Taxable	Relocation, moving and temporary lodging expense reimbursement to employees. These expenses will be split between two account codes 2146 and 2147. Account 2146 will include all reportable/taxable reimbursements. Account 2147 will include all non-reportable/non-taxable reimbursements for household moves. The employee's Social Security number must be provided. Refer to FAP-Relocation and Temporary Lodging (F19) for guidance on reimbursement policy. Refer to Appendix 3 (insert link) for additional guidelines for determining tax reportable transactions.
A	2147	E		Moving Exp Emp-Non Taxable	Relocation, moving and temporary lodging expense reimbursement to employees. These expenses will be split between two account codes 2146 and 2147. Account 2146 will include all reportable/taxable reimbursements for household moves. Account 2147 will include all non-reportable/non taxable reimbursements. The employee's Social Security number must be provided. Refer to FAP-Relocation and Temporary Lodging (F19) for guidance on reimbursement policy. Refer to Appendix 3 (insert link) for additional guidelines for determining tax reportable transactions.
A	2161	E		Travel-Job Applicant	Use of this code is optional for non-Madison business units. Continue to use Account 2162 if this type of expense does not need to be tracked separately. Definition: Reimbursements to and direct payments for applicant interview candidate expenses. Expenses must be in compliance with UW Travel Regulations.
A	2162	E		Travel-NonEmpl, Student, Job App	Reimbursements to and direct payments for nonstate employes, students, volunteers, applicant interview candidates, associates to the President/Chancellor, and employes on leave status for more than one year. For job applicants, refer to section III through XIX in the FAP-Travel Regulations (F36) for policy guidance. For non-employe travel, the expenses must be actual, reasonable and supported by required receipts. Travel expenses not adequately accounted are reported as taxable reimbursements via the 1099 Miscellaneous Income reporting function. Refer to FAP-Travel Regulations (F36) and FAP-Personal Services Payments (F31) for guidance. For students conducting UW business and in payroll status-use employe travel account codes. Student meal maximums may be set by individual institution policy. For Board of Regents Members, used account 2165.
A	2163	E		Travel-Recruiting (Non-employee)	Use of this code is optional for non-Madison business units. Continue to use Account 2162 if this type of expense does not need to be tracked separately. Definition: Costs incurred while hosting a prospective student athlete on an official campus visit.
A	2164	E		Travel-Team Travel	Use of this code is optional for non-Madison business units. Continue to use Account 2162 if this type of expense does not need to be tracked separately. Definition: Travel costs associated with athletic team participation in away competition or training.
A	2165	E		Travel-Board Members	Reimbursements of travel costs incurred by statutorily authorized board members, including any costs paid directly to vendors on their behalf. The Board of Regents is a statutorily authorized board.
A	2180	E		Training & Develop-Career-UG	Tuition and fees for undergraduate level courses at an educational institution (e.g., a UW campus, private university, vocational/technical school, etc.) or other course taken to meet the minimum educational requirements for a job, or will qualify the employe for a new trade or business. Refer to UW -System Educational Assistance Policy for faculty and staff (G25). Include employe’s Social Security number. Refer to Account 2181 for graduate level courses. Refer to Account 2184 for job related training.
A	2181	E		Training & Devlop Career Grad	Tuition and fees for courses that are taken to meet the minimum educational requirements for a job or will qualify the employe for a new trade or business. Graduate level courses that are career-related rather than job-related, and professional development courses such as Bar Exam Review, CPA Review, etc., should be charged to this code. The IRS generally considers courses leading to the completion of a professional degree in a given field or discipline to be education that qualifies the employe for a new trade or business. Refer to UW -System Educational Assistance Policy for faculty and staff (G25). Include employe's Social Security number. Refer to Account 2184 for job related training. Clear documentation of career relationship should be on file for any graduate level course reimbursement that is coded to 2184.
A	2184	E		Training & Development-Job Rel	Payments to or on behalf of employes for all types of job-related training. To qualify as job-related, the training/course must be: -Required by the employer or required as a condition to the retention of an established position or status (e.g., continuing professional education courses) -Taken to maintain or improve skills required in the employe’s present work. This may include the following training: -State or privately sponsored seminars or workshops on use of software packages, management practices, system analysis/development, effective writing, etc. -Credit and noncredit courses at educational institutions (e.g., a UW campus, private university, vocational/technical school, etc.). Courses may be at the undergraduate or graduate level. Refer to UW -System Educational Assistance Policy for faculty and staff (G25). Reimbursements to employes for job-related course tuition/fees will not be reported to the state or federal government as income to the employe. Training taken to meet the minimum educational requirements for employment, or training that will qualify the employee for a new trade or business can not be charged to this code. See accounts 2180 or 2181. Use the appropriate travel account codes for travel expenses.
A	2200	E		Telecomm-Blanket Encumbrance	"Transfers-Telecommunication Chargebacks and intra-institution cost distribution. Use for both sides of transaction."
A	2201	E		Telecomm Services-Centrex	"Service-Telecommunication Recurring charges for all telecommunication services purchased from a private vendor, including Centrex and non-Centrex equipment and services. Includes telephone central office trunks, intercom systems, Telex service, mobile telephone, cellular telephone including roaming charges, telephone paging, facsimile (FAX), teletypewriter, telephone answering services, telegraph, Western Union, AP wire service, teleconference hook-ups and lines for such services. Special rules may apply for local telephone and other communication costs for Federal Grants. Refer to Federal rules applicable to grants for guidance."
A	2210	E		Telephone Service-NonSTS Tolls	Service-Telephone-Long Distance Expenditures for long distance toll calls excluding those made on the State Telephone System (STS). Use Account 2240 for STS calls. Use Account 2250 for STS access lines.
A	2230	E		Telephone Service-Install, etc	"Service-Telephone-Installations/Modifications/Moves Nonrecurring charges for installations, moves and changes for Centrex and non-Centrex local service, voice access circuit charges (STS access lines) and the Consolidated Data Network. Either a vendor or the DOA General Services Billing System can bill charges. "
A	2240	E		Telephone Service-STS	Service-Telephone-STS Calls made over the STS (State Telecom System-long distance calls accessed by dialing "8") and billed via the DOA General Services Billing System. Use Account 2250 for STS access lines.
A	2250	E		Telephone-STS Access, etc	Service-Telephone-STS Access Lines & Consolidated Data Network Monthly voice access circuit (STS access lines) charges and consolidated data network drop charges billed via the DOA General Services Billing System except STS calls billed through the state telecommunications network. Use Account 2240 for STS calls.
A	2260	E		Communication-Miscellaneous	Service-Communications-Miscellaneous Other charges not covered by the above categories or communication services such as television channels, satellite down-link charges, videoconference hook-up charges, internet access, WISNET charges, etc.
A	2270	E		Cellular Service	Cellular Service Charges
A	2271	E		Cellular Equipment	Cellular Equipment Charges
A	2300	E		Rental of Land	Rental of Land Charges for the use of state-owned land; or charges for the use of privately owned land when the minimum lease or rental payments over the term of the lease are less than $5000 or when the term of the agreement is one year or less. The terms on the agreement are to be used in this determination, not the terms specified on the purchase order. Use Account 2305 if meets criteria for lease. See Appendix 2 for leasing classification flow chart.
A	2305	E		Lease of Land	Lease of Land Charges for the use of privately owned land when the term of the agreement exceeds one year and the lease does not meet the criteria for capitalization. Use Account 2300 if meets criteria for rental. The terms on the agreement are to be used in this determination, not the terms specified on the purchase order. Use Account 2300 for State-owned land. See Appendix 2 for leasing classification flow chart.
A	2310	E		Rental of Space-UW/State Owned	Rental of Space - UW/State Owned Rental of workspace, facility use (such as ice arena, theater, swimming pool), parking space, etc. at a UW or state-owned facility.
A	2320	E		Rental of Space	Rental of Space - Non UW/State Owned Rental of workspace, facility use (such as ice arena, theater, swimming pool), parking space, etc. at privately owned facilities when the payments over the term of the agreement are less than $5000 or when the term of the agreement is one year or less. The terms on the agreement are to be used in this determination, not the terms specified on the purchase order. Use Account 2325 if meets criteria for lease. See Appendix 2 for leasing classification flow chart.
A	2325	E		Lease of Space	Lease of Space Lease of workspace, facility use, parking space, etc. when the term of the agreement exceeds one year and the lease does not satisfy the criteria for capitalization. The terms on the agreement are to be used in this determination, not the terms specified on the purchase order. Use Account 2320 if meets criteria for rental. See Appendix 2 for leasing classification flow chart.
A	2330	E		Rental of DP Equip	Rental of Computer Equipment Rental of computers, servers and related equipment when the payments over the term of the agreement are less than $5000 or the term of the agreement is less than one year. See Accounts 4620 & 4625 for capital equipment or lease purchases. Use for software obtained under a leasing arrangement when there is no intent to take ownership. The terms on the agreement are to be used in this determination, not the terms specified on the purchase order. See Account 3150 for purchase of software under $5000. See Account 3195 for purchase of equipment under $5000. See Appendix 2 for leasing classification flow chart.
A	2335	E		Lease of DP Equip	Lease of Computer Equipment Lease of computers, servers and related equipment when the term of the agreement exceeds one year and the lease does not satisfy the criteria for capitalization. The terms on the agreement are to be used in this determination, not the terms specified on the purchase order. See Account 4620 & 4625 for capital equipment or lease purchases. See Account 4630 & 4635 for capital software or lease purchases. See Appendix 2 for leasing classification flow chart.
A	2340	E		Rental of Vehicles-Dealership	Rental of Vehicles - Dealership Rental of non-fleet vehicles when the payments over the term of the agreement are less than $5000 or when the term of the agreement is one year or less. The terms on the agreement are to be used in this determination, not the terms specified on the purchase order. For vehicles rented from a commercial vendor such as UW contract vendors such as Alamo, Enterprise, etc., use appropriate travel Account code. See Appendix 2 for leasing classification flow chart.
A	2345	E		Lease of Vehicle-Dealership	Lease of Vehicles - Dealership Lease of non-fleet vehicles when the term of the agreement exceeds one year and the lease does not satisfy the criteria for capitalization. The terms on the agreement are to be used in this determination, not the terms specified on the purchase order. See Appendix 2 for leasing classification flow chart.
A	2350	E		Rental of Aircraft	Rental of Aircraft Rental of non-fleet aircraft when the term of the agreement is one year or less and the payments over the term of the agreement are less than $5000. The terms on the agreement are to be used in this determination, not the terms specified on the purchase order. See Appendix 2 for leasing classification flow chart.
A	2355	E		Lease of Aircraft	Lease of Aircraft Lease of non-fleet aircraft when the term of the agreement exceeds one year and the lease does not satisfy the criteria for capitalization. The terms on the agreement are to be used in this determination, not the terms specified on the purchase order. See Appendix 2 for leasing classification flow chart.
A	2360	E		Rental of Other Equip	Rental of Other Equipment Rental of any equipment other than those specifically listed under computer equipment and vehicles when the term of the agreement is one year or less. Includes: -Office equipment, copy machines, fax machines -Film/Video Rental -Costumes -Dumpsters, tractors The terms on the agreement are to be used in this determination, not the terms specified on the purchase order. Refer to Appendix 2 for multi year lease coding.
A	2370	E		Lease of Equipment	Lease of Other Equipment Lease of any equipment other than those specifically listed under computer equipment and vehicles when the term of the agreement exceeds one year and the lease does not meet the criteria for capitalization. Includes: -Office equipment, copy machines, fax machines -Film/video rental -Costumes -Dumpsters, tractors The terms on the agreement are to be used in this determination, not the terms specified on the purchase order. Refer to Appendix 2 for multi year lease coding.
A	2400	E		Maintenance & Repairs-Grounds	Maintenance and Repair - Grounds Expenses of maintaining and repairing University-owned grounds, utility pipeline repairs, fences, tunnels, walkways, parking lots, etc. Include special assessments for repair, maintenance and replacement of walks, roadways and parking lots. Refer to Account 4490 for new or substantially improved walks, roadways and parking lots. For supplies purchased for maintaining grounds, use Account 3100.
A	2410	E		Leasehold Repairs & Maint	Maintenance & Improvements - Leasehold Repairs Maintenance, repairs, alterations or improvements to leased buildings, equipment and land, including fencing & highway signs. For supplies, use Account 3120.
A	2420	E		Maintenance & Repair-Structure	Maintenance and Repair - Structures Expenses of maintaining and repairing University-owned buildings, structures and attached fixtures, including elevators and parking structures. Refer to Appendix 1 for additional guidelines relating to use of this Account. Use for asbestos abatement/removal. For asbestos disposal charges, use Account 2680. For supplies purchased for maintaining grounds, use Account 3100.
A	2460	E		Maintenance & Repair- DP Equip	Maintenance and Repair - Computer Equipment Cost of maintenance agreements, labor, parts or other costs associated with maintaining or repairing computer equipment, including technical support of installed software. For maintenance or repair costs included in monthly rental, lease or lease purchase charges, use specific lease or rental Account code.
A	2470	E		Maintenance & Repair-Vehicles	Maintenance and Repair - Vehicles Payments to private vendors or other state agencies and internal service chargebacks for repair and maintenance of UW/state-owned automobiles, trucks, tractors, snowmobiles, all terrain vehicles and other similar equipment, including associated replacement parts, tune-up, tire rotation, lubrication, washing, towing, registration fees, accessory installation and other related expenses. Use Account 3130 for parts and supplies purchased directly by the department completing the repairs.
A	2480	E		Maintenance & Repair-Other	Maintenance and Repair - Other Equipment Payments to internal and external vendors for repair and maintenance of other equipment, including furniture, lawn mowers, trailers, garden equipment, recreation equipment, fire extinguisher recharging, copy machines, printing equipment, broadcast radio, telecommunication, mobile radio and radio paging, audio and video and similar types of equipment. Include cost of maintenance agreements. Use Account 2460 for computer equipment repair. For maintenance and repair to UW owned structures, attached fixtures and grounds, refer to Accounts 2420 and 2400. For repairs and maintenance of leased property, use Account 2410. Use Account 2470 for vehicle repair.
A	2500	E		Electricity-Central	Electricity-Utility Furnished Charges for electricity furnished by a utility. For internal chargebacks use Account 9060.
A	2510	E		Gas-Central	Gas-Utility Furnished Charges for gas furnished by a utility. For propane, butane or other bottled gas use Account 2565 (Heating Fuels-Other). For vehicle use, see Account 3140. Use both as debit and credit on internal chargebacks.
A	2520	E		Heating-Steam, Hot Water or Air	Heating-Steam, Hot Water, Air Charges for heating energy transported from plants in pipes or ducts.
A	2540	E		Water & Sewage Service	Water & Sewage Charges for cold water, sewage and related municipal services.
A	2541	E		Sewage Service	Use of this code is optional for non-Madison business units. Continue to use Account 2540 if this type of expense does not need to be tracked separately. Definition: Payments for sewage service.
A	2550	E		Coal	Coal Charges for coal for heating purposes including transportation.
A	2560	E		Fuel Oil-Heating-Central	Fuel Oil-For Heating Purposes Charges for Fuel Oil used for university-owned or leased buildings and central/main power plant for heating purposes. Include transportation, storage and inspection charges. For vehicle use, see Account 3140. For special purpose use in labs, hospitals, or shops, use Account 3100.
A	2565	E		Heating Fuels-Other	Heating Fuels-Other Propane, butane, diesel fuel, kerosene, etc. Include transportation, storage and inspection charges. For vehicle use, see Account 3140. For special purpose use in labs, hospitals, or shops, use Account 3100. For utility furnished natural or manufactured gas, use Account 2510.
A	2600	E		DP Services-State & Univ Dept	Services-Data/Word Processing-State and University Departments Data/word processing services performed by state and university departments, including data processing machine time, dat entry, collating, verifying, interpreting, sorting, programming, microfilm and microfiche, subscription mail and electronic mail, etc. Use Account 2610 for payments to private vendor. Use Account 3100 for supplies. Use Account 2460 for maintenance agreements.
A	2610	E		DP Services - Outside Source	Services-Data/Word Processing-(Private Vendors) Cost of work performed by private contractors or vendors. These costs include keypunch service or data processing service, use of central processing units on a time-shared basis, hookups with central information systems, tape cleaning, microfilm and microfiche services. For consulting services refer to 2620 or 2621. Use Account 2600 for services performed by State & UW departments. Use Account 3100 for supplies. Use Account 2460 for maintenance agreements. Use Account 2330 or 2335 for rental or lease of computer equipment.
A	2620	E		Services - Professional	Services-Professional Payments of fees and incidental charges for professional, instructional or vocational services. This includes, but is not limited to, services provided by lawyers, accountants, graphic artists, chaplains, teachers, counselors, architects, engineers, entertainers, actuarial services, labor relations specialists, consultants, lecture fees and honoraria. Use for legal services including research, opinion, litigation, collection, consulting, and bond counsel. Use for consultants who actually perform a service but are not acting in an advisory capacity. For management consultants, use Account 2621. For travel-related claims, supported by required receipts as defined in the UW Travel Regulations, use Account 2162. For minimal and infrequent miscellaneous services not classified elsewhere, use Account 2623. For services provided internally, refer to Accounts 2600 and 2650. For medical services, use Account 2630 or 2635. For data/word processing services, use Account 2600 or 2621. For architect and engineering services, refer to Account 4520. For plumbers, electricians, carpenters, mechanics or other craftsmen if operating as individuals or employed by contractors, use Accounts for maintenance or betterments to capital assets. Refer to Appendix 1.
A	2621	E		Services - Consultants	Services-Consultants Costs incurred for consultants under contractual agreements in an advisory capacity to recommend how functions are being or should be performed. Consultants can include doctors, teachers, administrators, engineers, etc. Examples of services include review of management practices or decisions, future purchases or operational systems. Use Account 2620 for consultant professionals who actually perform a task. Example: an Accounting firm may fall under either 2620 or 2621 depending on whether they advise or perform a task. For payments in connection with information systems or building design, refer to Accounts 2610 or 4520.
A	2622	E		Collection Agency Fees	Collection Agency Fees Payments to collection agencies for their percentage share including litigation costs for all student loan Accounts receivable and other receivables. Refer to UWSA Office of Procurement for policy guidance.
A	2623	E		Services - Miscellaneous	Services-Miscellaneous - External Administrative and operating costs not otherwise classified including minimal infrequent miscellaneous expenditures. Examples include: -Fees for permission to reprint and copyrights -Book Binding Services -Boiler and elevator inspection fees -Commissions on sales -Restocking charges -Record center storage and microfilm services -Laundry, dry cleaning, towel and dust mop service -Transportation for blood sample -Payment to foreign entities for non U.S. source services -Real estate taxes for rental properties For services provided internally by another department or UW institution, refer to Account 2600 & 2650. For professional and consultant services, use Accounts 2620 and 2621.
A	2624	E		Services - Police and Security	Use of this code is optional for non-Madison business units. Continue to use Account 2620 if this type of expense does not need to be tracked separately. Definition: Payments to police organizations and security firms for services provided.
A	2625	E		Services - Guarantees	Use of this code is optional for non-Madison business units. Continue to use Account 2623 if this type of expense does not need to be tracked separately. Definition: Payment to/for visiting athletic teams for costs incurred.
A	2626	E		Services - Athletic Officials	To track the cost incurred for the payment of officiating fees, mileage reimbursement, and lodging expenses paid directly to hotels. Definition: Expense related to payments to individuals or athletic conferences for officiating services provided during sport contests.
A	2630	E		Medical Services	Services-Medical Costs incurred for medical services provided by hospitals, doctors, dentists, chiropractors, etc. Use 2635 for hospital patient costs charged to 133 or 144 funds.
A	2635	E		Hospital Patient Cost	Service - Patient Cost Hospital and associated cost incurred for inpatient and outpatient treatments charged to 133 or 144 funds.
A	2637	E		Research Subjects	Services - Research Subjects Direct payments to an individual who serves as a research subject or provides blood, bone marrow, urine or other bodily specimens. Payments are considered taxable income and are reportable to federal and state tax authorities. Include Social Security # and mailing address. For anonymous subjects use 2623.
A	2650	E		Services - Internal	Services-Internal-State & University Services and related supplies purchased internally from a UW department, another UW institution or a state agency where there is not another specific Account. Include technical or specialized services provided by internal service departments such as Animal Care Unit, Physical Plant, Cartographic Lab, System Administration Cooperative Services chargebacks, Soil Analysis Lab, WHA TV and Radio, State Records Center, Management Institute, State Laboratory of Hygiene, etc.
A	2670	E		Printing & Duplicating-State	Printing & Duplicating-State Expenditures for printing, typesetting and duplicating performed by UW/state printing operations. This includes setup and printing services, Copy Center charges, Central Print Shop services, WISCOMP and paper charges. Included are informational publications, forms, classroom materials, stationery, resale publications, student publications, etc.
A	2675	E		Printing & Duplicating-NonStat	Printing & Duplicating-Non State Expenditures for printing, setup, and duplicating performed by private vendors. Included are informational publications, forms, classroom materials, stationery, resale publications, student publications, etc.
A	2680	E		Serv-Housekeeping & Janitorial	Services-Housekeeping & Janitorial All expenditures for services provided by private vendors or internally. Examples include: rubbish/garbage and snow removal, sanitation services, window washing, floor cleaning and exterminator service. Use for hauling of hazardous waste. For services provided internally by another department or UW institution, refer to Account 2600 & 2650. For laundry, dry-cleaning, and towel & dust mop services, use Account 2623.
A	2690	E		Interchange Agreements	Interchange Agreements Costs of temporary interchange of personnel and other related costs incurred under contracts with other state agencies as authorized under Wis. Stat. Sec. 230.047(3). Use when the costs have been budgeted as contractual services. Do not use this Account when the costs have been budgeted as salary and fringe benefits. Refer to FAP-Personal Services Payments (F31) for policy guidance.
A	2710	E		Fellow/Schol/Trn-Annual
A	2712	E		Fellow/Schol/Trn-Lump
A	2714	E		Fellow/Schol/Trn-Academic
A	2716	E		Fellow/Schol/Trn-Summer
A	2720	E		Post Fellow/Schol/Trn-Annual
A	2724	E		Post Fellow/Schol/Trn-Academic
A	2726	E		Post Fellow/Schol/Trn-Sum
A	3100	E		Supplies	Supplies Supplies and materials used for administrative, academic, and program-related purposes in offices, labs, classrooms, health care facilities, libraries, grounds, recreation programs, athletic programs. Include such items as: Audio-visual supplies Drafting & photographic supplies Educational and recreational supplies Experimental animals General office supplies and reference material Horticultural and agricultural supplies Purchasing card transactions not specifically categorized in other codes. Safety supplies for employees, including safety shoe allowance and safety glasses. Uniforms For maintenance/operational supplies, use Account 3120. For materials for resale use Account 3790. For equipment or furniture costing less than $5000 refer to Account 3195. For supplies & materials used to repair and maintain vehicles refer to Account 3130. Use Accounts 2400 to 2420 for labor, parts and other costs associated with repairing and maintaining University owned buildings, structures and leaseholds. Use Accounts 2460 to 2480 for labor, parts and costs incurred while repairing and maintaining computer equipment, vehicles and other equipment including maintenance agreements.
A	3101	E		Supplies-Office	Use of this code is optional for non-Madison business units. Continue to use Account 3100 if this type of expense does not need to be tracked separately. Definition: Office materials designed primarily for internal office use, such as paper, pencils, pens, plain envelopes, rubber stamps, manual staplers, reference materials, bank-supplied checks, magnetic tapes, floppy disks, locking and security devices, printer ribbons, paper rolls, stock forms, thermal and computer paper, manuals, etc. Also include charges for copying from other than copy centers/duplicating shops.
A	3102	E		Supplies - Drafting and Photographic	Use of this code is optional for non-Madison business units. Continue to use Account 3100 if this type of expense does not need to be tracked separately. Definition: Materials and supplies purchased internally or externally and used for drafting or photographic processing, i.e., photographic film, framing and matting materials, blank video tapes, reprographics, supplies for film splicing, microfilm, and x-ray film including the cost of all film processing
A	3103	E		Supplies - Experimental Animals	Use of this code is optional for non-Madison business units. Continue to use Account 3100 if this type of expense does not need to be tracked separately. Definition: Live animals purchased for laboratory research purposes. Use account code 3104 for animals purchased for classroom purposes.
A	3104	E		Supplies - Classroom, Medical and Recreational	Use of this code is optional for non-Madison business units. Continue to use Account 3100 if this type of expense does not need to be tracked separately. Definition: Materials used for instructional purposes in classrooms, libraries or Extension classes, materials used in educational demonstrations, materials purchased for construction of theatrical props, costumes, etc., chemicals, medical and surgical supplies, footballs, bats, athletic uniforms, paperback books, etc. Also include charges for copying from other than UW copy and duplication center. For non-capital equipment and non-capital furniture use account 3195; drafting and photographic supplies use account 3102.
A	3105	E		Supplies - Laboratory	Use of this code is optional for non-Madison business units. Continue to use Account 3100 if this type of expense does not need to be tracked separately. Definition: Supplies used for laboratory purposes including glassware, ring stands, and similar student lab supplies, laboratory and scientific utensils.
A	3106	E		Supplies - Ground, Agricultural, and Animal	Use of this code is optional for non-Madison business units. Continue to use Account 3100 if this type of expense does not need to be tracked separately. Definition: Supplies used for grounds keeping, such as seeds, insemination supplies, plants, insecticides, fertilizers, shovels, rakes, hoses, grounds signs, mowers and snow blowers. Also include seed envelopes, nursery burlap, dairy supplies, forage and animal supplies, etc.
A	3110	E		Supplies-Drugs & Medical	Supplies - Drugs and Medical Supplies (Human Use Only) Payments for medicines, drugs and medical supplies used to treat patients or inmates of UW/state institutions, hospitals, etc.
A	3111	E		Eye Exam for Safety Glasses	Eye Examination per Union Contract Reimbursement to employes or payments to vendors for eye examination as provided by Union Contract.
A	3120	E		Supplies-Maint/Operational	Supplies - Maintenance/Operational Supplies used by UW personnel to maintain, repair and operate buildings and equipment, both UW/state-owned and privately owned. Include janitorial, housekeeping and shop supplies, kitchen supplies, plumbing, painting, dishes, small or hand-held tools, laundry supplies, supplies used to repair furniture, fixtures and building equipment, etc. Use Account 3100 for supplies purchased not related to maintenance & operations. For repair and maintenance by private vendors or UW/state agencies, refer to Accounts 2410 or 2420. Use Code 3130 for supplies purchased to repair and maintain vehicles.
A	3130	E		Supplies-Vehicles	Supplies - Vehicles Parts and supplies used by UW personnel for the repair and maintenance of UW/state-owned, rented or leased vehicles. A vehicle is a motorized device that travels from point to point on wheels, tracks, water, etc., under the control of an onboard motor. Include supplies such as batteries, tires, spark plugs, replacement parts, antifreeze, motor oil, lubricating oil and grease. For repair and maintenance performed by private vendors or other state agencies, refer to Code 2470.
A	3140	E		Fuel for Vehicles	Fuel for Vehicles All fuels for vehicle use, including gasoline, gasohol, diesel or other fuels to be used in UW/state-owned and leased vehicles.
A	3150	E		Software Purchases	Software purchases and central charge backs for purchased software.
A	3151	E		Software Maintenance Payments	Maintenance and support payments for purchased software
A	3165	E		Food & Food Service Contracts	Food and Food Service Contracts All expenditures for food requiring further processing used in meal preparation or meals purchased from external or internal vendors. Include board for housefellows, resident assistants and resident directors. Include meals for food service evaluators, UW Athletes, Headstart, Champ and Upward Bound participants not in travel status. Include food for child care centers, recreational, social and nonbusiness activities. For meals for UW-sponsored meetings, conferences, camps, workshops, etc., or for orientation expenses, refer to Account 3780.
A	3195	E		Equip & Furnit not Capitalized	Equipment and Furniture-Not Capitalized Equipment and furniture which are not capitalized or inventoried, individually cost less than $5000, and have an anticipated useful life of more than one year. Items shall included, but not be limited to: -Air Conditioners -Appliances and kitchen equipment -Athletic and Recreational Equipment -Beds and Dressers -Computers, modems -Desks and credenzas -Draperies and Blinds -Microscopes & other lab equipment -Musical Instruments -Printers and printer stands -Rugs and carpeting - unattached -Tables and chairs -Telephones, fax machines -Typewriters, calculators For data/word processing software, refer to Account 3150. For furniture items which become part of a new building or building addition, capitalize and use Account 4520 regardless of the cost.
A	3420	E		Insurance-Property	Insurance-Property Insurance premiums for all types of insurance on equipment, buildings, and contents and vehicles. Included are: -Musical Instruments -Fine Art -Radio Tower -Livestock Payments to DOA State Risk Management or outside vendors.
A	3425	E		Insurance-Liability (State)	Insurance-Liability Insurance premiums for liability insurance coverage such as malpractice, environmental, etc. to DOA State Risk Management or outside vendors.
A	3430	E		Insurance-Worker's Comp	Insurance-Worker's Comp Insurance premiums paid to DOA State Risk Management for the state self-funded Worker’s Compensation Program.
A	3435	E		Insurance-Fidelity&Surety Bond	Insurance-Fidelity and Surety Bond Insurance premiums for all bonds such as fidelity, surety, notary public and postal.
A	3440	E		Insurance-Other	Insurance-Other Insurance premiums not included elsewhere such as foreign workers compensation, contractual liability, crime, boiler etc.
A	3700	E		Postage	Postage Charges from the US Postal Service or via General Services Billing System for postage stamps, metered mail, special delivery, registered mail, parcel post, postal express, bulk mailing services, campus mail services, and annual mailing fees. Include these services purchased in foreign countries. For freight shipments by common carriers, use Account 3710. For postage meter rental, use Account 2360. For FedEx, UPS, etc. use Account 3710.
A	3702	E		S&E - Default Clearing Account
A	3703	E		Warf S&E Encumbrances
A	3710	E		Freight	Freight and Handling Inbound and outbound freight shipments by common carriers, UPS, Federal Express, Purolator, etc. Include customs charges and package express not applicable to vendor purchases. Include third party charges. For services provided by U.S. Postal Service, use Account 3700.
A	3720	E		Subscriptions	Subscriptions Subscriptions to newspapers, magazines, cable TV services, and other periodicals. Use Account 4820, 4830, 4860 & 4870, domestic & foreign periodicals including electronic periodicals for permanent additions to libraries. The subscription must be in the name of the institution.
A	3730	E		Memberships	Memberships Membership dues in associations and organizations. Membership normally should be in name of institution. Refer to membership policy paper (F34) for guidelines. State funds may not be used for individual memberships for employees in CPA societies, Unions, WI Bar Associations, etc.
A	3740	E		Advertising & Notices	Advertising and Notices Payments to newspapers, magazines, advertising agencies, radio and television stations, etc. Included are: -Promotional advertising -Ads for employment of personnel -Display ads -Mailing lists -Publication of official notices including procurement and construction bids.
A	3750	E		Prizes & Awards	Prizes and Awards Prizes and awards such as cash, plaques and trophies, including engraving. Cash awards to employes for meritorious or distinguished service, exceptional performance, etc., must be paid through the payroll system. Refer to F46 (Prizes, Awards, and Gifts).
A	3760	E		Claims Awards	Claims Awards Reimbursements to employes and the public for damaged clothing and sundry items, and Claim Board awards. Refer to policy paper for Uninsured Personal Property Losses or Damages (F41) for guidelines.
A	3780	E		Conference/Workshop Expenses	Meeting/Conference Expenses Cost of meals, lodging, refreshment break and other expenses incurred for a business meeting, conference, seminar, orientation session, reception, educational programs, etc. Charges are usually billed on invoices from hotels, restaurants, travel agencies and airlines or from on-campus food service. Other examples: camps, study abroad programs, workshops, etc. where fee is inclusive. Refer to Code 2101 for nonovernight meal costs which are reimbursed to an employe. Include Continuing Education/extension programs. For registration fees paid to enable an employe to attend such events, use the appropriate travel code. For food service contracts, refer to Account 3165.
A	3781	E		Conference/Workshops - Educational Programs	Use of this code is optional for non-Madison business units. Continue to use Account 3780 if this type of expense does not need to be tracked separately. Definition: Cost of meals, beverages, transportation, lodging, tours, admission fees, including incidental costs for rental of equipment, space, etc., directly associated with educational programs such as Continuing Education/Extension programs where the costs are included in the registration fee.
A	3790	E		Material for Resale	Resale Materials and Services All materials, services and supplies purchased externally to be resold, including postage, telephone service, cigarettes, alcoholic beverages, candy bars, pop, milk, seed, etc., and materials processed for sale. For food purchased for meal preparation or meals purchased from internal or external vendors, use Code 3165.
A	3791	E		Computer Exchange Repair Parts	Expense for special set of computer repair parts.
A	3792	E		Campus Printing Purchased Paper	Paper expense by printing computer application.
A	3795	E		Product Transfer-Material For Resale	Used for tracking overall cost of products that are purchased for inventory for various auxiliary resale operations. Product expense is transferred from 3795 to 3790 as sales actually occur. Use of this account is optional -- not mandatory.
A	3805	E		Interest Expense-Prompt Pay	Interest Expense - Prompt Payment Interest payments required under Wisconsin Statutes section 16.528 making state agencies liable for payment of interest if vendors are not paid in a timely manner.
A	3810	E		Interest Expense-Other	Interest Expense - Other than Prompt Payment Any other interest payments such as payments to the federal government appeal deposits, unclaimed property and capital purchases when not added as a cost of the item. Interest paid under the prompt payment law should be charged to Account 3805. Interest payments on general obligation bonds/notes should be charged to Account 5706.
A	3830	E		Textbooks&Software-Rental/Stu	Textbooks & Software Rental to Students
A	3840	E		Subcontracts < $25,000	Subgrant and Subcontract Payments ($25,000 or less) Payment of the first $25,000 or less of a subgrant or subcontract by UW institutions to other non-UW institutions (profit or nonprofit) for the performance of a portion of the scope of work on a 133, 144 funded project. All payments over $25,000 on a subgrant or subcontract should be charged to Account 3845.
A	3845	E		Subcontracts >$25,000	Subgrants and Subcontracts (over $25,000) All payments over $25,000 of a subgrant or subcontract by UW institutions for the performance of a portion of the scope of work on a 133, 144 funded project. Payments of the first $25,000 on a subgrant or subcontract should be coded to Account 3840.
A	3850	E		Audit Disallowance-Non Fin Aid	Transfer - Federal Audit Disallowances (Non-financial aids) To transfer disallowed expenditures (including overhead) from a grant to a funding source, which could have supported the questioned activity had no grant been involved. Use for both sides of the transfer, but it may not be used if the disallowed expense is financial aid (any 5xxx Account codes). Use Account 5730 for financial aid disallowances.
A	3860	E		Royalties	Royalties Royalty payments to all types of entities. See Appendix 4 for tax reporting guidelines.
A	3890	E		Resident Fee Remissions	Resident Fee Remissions
A	3891	E		Tuition/Fee Allocations	Tuition/Fee Allocations
A	3910	E		Transfers - Shared Grants	Transfer - Shared Grant Transfer of funds within the same fund/appropriation from one UW institution to another UW institution to support performance of a portion of the scope of work required for completion of a federal grant project (Fund 144) or a non-federally funded grant/contract (Fund 133). The host institution (the recipient of the grant/award) will disburse funds to the sharing institution(s) as an Account 3910 expenditure. The receiving institution must deposit the funds as a refund of expense coded to Account 3910 or as revenue coded to Account 9910. Use Account 3915 for Service/Supply transfers that do not relate to shared grants.
A	3915	E		Transfers - Other	Transfer - General Transfer of funds, usually within a UW institution. Transfers may occur between UW institutions, e.g., the West Central Wisconsin Consortium (WCWC) program. The fund may differ, but Account 3915 must be used for both sides of the transaction. Refer to Account 2650 for transactions related to internal service charges. If receipts/revenues are being transferred, use the appropriate receipt/revenue code.
A	3920	E		Transfers - Admin Costs Disb	Transfer - Administrative Cost Distribution Intra-institution distribution of administrative costs. Use the appropriate Sales Credit Account for the credit portion of these transfers. For services provided by a state or UW department or institution, refer to Account 2650.
A	3930	E		Transfer-Ovrhead Allow-133&144	Transfer - Overhead Allowance Overhead allowances as specified for Fund 133 and 144 Accounts.
A	3940	E		Transfers - Supplies IIA's	Transfer - Supplies - Inter-institutional Agreements For use by the buying and selling institutions for transferring the expense and the credit. Refer to FAP-Inter-Institutional Financial Transactions (F18) for policy guidelines.
A	3996	E		Depreciation Expense
A	3997	E		Discounts Lost	Discounts Lost
A	3998	E		Discounts Earned	Discounts Earned
A	3999	E		Required Template Account	Required Template Account This account is used as a default account for some of the setup that is required in the AP module. The account is needed for the SFS setup process, but there should never be any ACTUALS Ledger transactions coded to it. All campuses should have a combo-edit in place to insure this account is not used for actual transactions.
I	4400	E		Warf Capital Encumbrances	Inactivate.
A	4420	E		Livestock	Livestock Cost of horses, cattle, hogs, sheep, fish, etc. for agricultural, breeding and research operations. Use Account 3100 if the unit cost is less than $5000 or the useful life is less than one year.
A	4480	E		Land	Land Cost of land including easements, rights-of-way, recording and filing fees, abstracts, survey fee and property taxes associated with the acquisition. Include Grounds #.
A	4485	E		Land-Capital Lease	Capital Leases - Land Lease of privately owned land when the lease agreement meets the criteria of a Capital Lease. See Appendix 2 for additional information. Include Grounds #.
A	4490	E		Land Improvements	Land Improvements Cost of improvements to lands which increases the usefulness and value. Include: Cyclone fencing, stone walls, newly surfaced roadways, drainage systems, new sewage and water lines, ponds, outdoor lighting, wells and special assessments for land improvements. See Appendix 2 for additional information. Include Grounds #.
A	4520	E		Bldg & Attached Fixtures	Building & Attached Fixtures Costs associated with purchase or construction of UW-owned buildings, building additions, and betterments. Costs which constitute a full betterment to a building should be charged to this code (Example: installation of an elevator system; permanent air conditioning system; security system; sprinkler system for fire prevention, etc.). Include fees paid to architects and consultants (external and internal) for designs, plans and specifications. Use Account 2420 for building maintenance and repair costs which do not add value to a building (Example: replacement carpeting, office remodeling; window replacement, etc.). Refer to Appendix 1 and 2 for guidelines relating to use of this Account. Include Building #.
A	4525	E		Bldg & Fixtures-Cap Lease	Capital Leases - Building & Attached Fixtures Lease of privately owned buildings and attached fixtures when the lease agreement meets the criteria of a Capital Lease. See Appendix 2 for additional information. Include Building #.
A	4602	E		Equipment - Laboratory and Classroom	Use of this code is optional for non-Madison business units. Continue to use Account 4604 if this type of expense does not need to be tracked separately. Definition: Ion accelerators, multi-channel analyzers, refrigerated centrifuges, spectroscopy amplifiers, seismographs, spectrographs, etc.
A	4603	E		Equipment - Medical	Use of this code is optional for non-Madison business units. Continue to use Account 4604 if this type of expense does not need to be tracked separately. Definition: Cardiograph, electro-surgical unit, ophthalmoscope, electromyography, e-ray equipment, etc.
A	4604	E		Equipment	Equipment & Furniture Cost of all types of equipment and furniture (both fixed and moveable) that have a unit cost of $5000 or more and a useful life of at least two years. For capital lease of equipment or furniture, refer to Account 4605. Use Account 4640 for acquisition of wood furniture. Use Account 4620 for acquisition of computer equipment. Use Account 4605 for capital leases of equipment or furniture. Use Account 4490 for equipment which becomes permanently attached to buildings or structures which would not generally be removed if the building or structure was sold.
A	4605	E		Equipment-Capital Lease	Capital Lease-Equipment & Furniture Lease of equipment and furniture not identified elsewhere when the lease agreement meets the criteria of a Capital Lease. See Appendix 2 for additional information.
A	4620	E		Computer Equipment	Computer Equipment Computer mainframe, network servers, uninterruptible power supplies, and network backbone equipment. Whether purchased or under lease/purchase agreements, include mainframe equipment, magnetic, optical and network storage devices, file servers, application servers, web servers, printers, multiplexors, remote access equipment, network switches, network routers, network firewall devices, etc. Includes associated peripherals whether purchased or under lease/purchase agreements. Use Account 4625 for capital lease of computer equipment.
A	4625	E		Computer Equip-Cap Lease	Capital Lease - Computer Equipment Lease of computers, servers and related equipment when the lease agreement meets the criteria of a Capital Lease. The terms on the agreement are to be used in this determination, not the terms specified on the purchase order. See Appendix 2 for additional information.
A	4630	E		Software Purchase Capitalized	Computer Software - > $5,000 Cost for development of database - application - network or server software and/or firmware, including site and concurrent licenses which cost $5,000 or more per package. See Appendix 2 for additional information. Use Account 3150 for software when the package cost is less than $5000. Use Account 4635 for software obtained through a capital lease agreement. Use Account 2330 for rental and Account 2335 for lease when there is no intent to take ownership. See Appendix 2 for software flow chart.
A	4635	E		Software-Capital Lease	Capital Lease - Software Lease of software when the lease agreement meets the criteria of a Capital Lease. Use code 3150 or 4630 if the license/lease agreement allows perpetual use of the software without requiring additional periodic license/lease renewals. See Appendix 2 for software flowchart.
A	4640	E		Furniture-Wood	Furniture - Wood Cost of wood furniture including workstations, desks, chairs, partitions, tables, bookshelves, etc. This information is necessary to comply with reporting requirements in Wis. Stat. Sec. 303.18.
A	4652	E		Automobiles	Passenger Vehicles Cost of vehicles such as automobiles, station wagons, vans, buses etc., when primary use is for transportation of employees and students on public highways in performance of assigned duties. Include cost of permanently attached accessories if added at time of purchase (trailer hitch, spotlight, luggage rack, car phone). Use Account 3195 for accessories added to used motor vehicles or that do not meet the test for capitalization. Use Account 3195 for used vehicles <$5000. Use Account 4655 for leased vehicles.
A	4655	E		Automobiles-Capital Lease	Capital Lease - Passenger Vehicles Lease of automobiles or similar passenger vehicles (see Account 4652) when the lease agreement meets the criteria for a capital lease. • For purchase, use Account 4652. See Appendix 2 for additional guidelines.
A	4660	E		Trucks & Other Vehicles	Trucks and Other Vehicles Cost of motorized vehicles such as trucks, tractors, boats, snowmobiles, all terrain vehicles, graders, fork-lifts, riding lawn mowers, lawn tractors, etc. when primary use is not related to passenger conveyance. A vehicle is a motorized device that travels from point-to-point on wheels, tracks, water and is under the control of an onboard operator/driver. Use Account 4604 for motorized equipment that cannot be classified as a vehicle. Use Account 3195 for purchases or accessories added to used motor vehicles or that do not meet the test for capitalization.
A	4665	E		Trucks & Other-Capital Lease	Capital Lease - Trucks & Other Vehicles Lease of trucks, tractors, heavy equipment and other special purpose vehicles when the lease agreement meets the criteria of a capital lease. For purchase, use Account 4660.
A	4680	E		Capital Purchases-IIA's	Capital Purchases - Inter-institutional Agreements For use by the buying and selling institution for transferring the expenses and the credit. See FAP-Inter-Institutional Financial Transactions (F18) for policy guidelines.

A	4800	E		Domestic Books (monographs)	Domestic Book - Monographs
A	4810	E		Foreign Books (monographs)	Foreign Books (monographs)
A	4820	E		Domestic Periodicals & Serials	Domestic Periodicals & Serials
A	4830	E		Foreign Periodicals & Serials	Foreign Periodicals & Serials
A	4840	E		Domestic Electronic Monographs	Domestic Electronic Monographs
A	4850	E		Foreign Electronic Monographs	Foreign Electronic Monographs
A	4860	E		Domestic Elect Period & Serial	Domestic Electronic Per & Ser
A	4870	E		Foreign Elect Per & Ser	Foreign Electronic Per & Ser
A	4880	E		Domestic Gov't Documents	Domestic Government Documents
A	4890	E		Foreign Gov't Documents	Foreign Government Documents
A	4900	E		Microforms	Microforms
A	4910	E		Audio/Visual Media	Audio/Visual Media
A	4920	E		Music Scores	Music Scores
A	4930	E		Other Library Materials	Other Library Materials Purchases not categorized in Accounts 4800-4920.
A	4950	E		Freight-In for Library	Freight-In for Library
A	4960	E		Binding of Library Materials	Use of this code is optional for non-Madison business units. Continue to use Account 4930 if this type of expense does not need to be tracked separately. Definition: Expense for the binding of library materials.
A	4985	E		Access Fees - Electronic Resources	Access Fees: Fees charged by vendors of electronic resources to allow us continued access to an electronic resource. They could be for electronic books, journals, databases or serials.
A	5705	E		Debt Service - Principal	Principal Payments - General Obligation Bonds/Notes
A	5706	E		Debt Service - Interest	Interest Payments - General Obligation Bonds/Notes
A	5708	E		Aids to Organizations	Aids to Organizations For grants or aid to entities and organizations (both profit and nonprofit) including universities other than UW-System institutions or state agencies.
A	5709	E		Support-RA, Fellows, Scholars	Support - Students, Fellows, and Trainees (Reportable when payment is to a non-resident alien) Lump sum awards for student fellows and trainees. Use this code for travel reimbursements for travel not at the request of or directed by the University or principal investigator, including direct payments to vendors on behalf of these individuals. Use this code for health insurance, housing and other such expenses incurred on their behalf. For nonresident aliens include mailing address and Social Security number, if any. For fellowships and training awarded through payroll, use Accounts 5712, 5732, or 5742. For travel reimbursements where travel is at the request of or directed by the University or principal investigator and the individual complies with UW Travel Regulations, use appropriate travel accounts.
A	5710	E		Support-NonEmploy & NonUW Studnt	Support - Non-Employes and Non-registered UW Students (Reportable when payment is to a non-resident alien) Support payments, including travel related, to individuals not registered as a student in the UW System and who do not receive degree counting credit. • Scholarship awards to students who must be registered at an academic institution outside the UW System. Include direct payments to vendors for expenses incurred on the individual's behalf. Reimbursements or payments to employes or to non-employes who render a service to the University, should be processed as payroll or payment for services as appropriate. For use with other than Activity 9. For nonresident aliens include mailing address and Social Security number, if any.
A	5711	E		Student Aid-Excluding Loans	Student Aid/Scholarship Awards - Excluding Loans (Reportable when payment is to a non-resident alien) Student aid payments to individuals registered as a student in the UW System and who receive degree counting credit. Student achievement awards when the award must be used for education. Include direct payments to vendors for expenses incurred on the student's behalf. This Account should be used for all students aid and awards that must be reviewed by Financial Aid Services. For use only with Activity 9. For nonresident aliens include mailing address and Social Security number, if any.
A	5712	E		Fellows&Scholars-Annual	Fellows&Scholars-Annual
A	5713	E		Tuition & Fees (Program 9 Only)	Tuition and Fees Tuition and Fees paid on behalf of students registered in the UW system and receiving degree counting credit. For use only with Activity 9. For nonresident aliens, include Social Security Number, if any, and home address.
A	5730	E		Trfs-Fed Audit Disallow-FA	Transfer - Federal Audit Disallowances (Financial Aids) To transfer disallowed financial aid expenditures from a federal grant Account to Fund 150. Use Account 5730 for both sides of transfer. Refer to Account 3850 if the transfer is to other than Fund 150.
A	5732	E		Fellows&Scholars-Academic	Fellows&Scholars-Academic
A	5742	E		Fellows&Scholars-Summer Sessn	Fellows&Scholars-Summer Sessn
A	5750	E		Student Loans	Student Loans Loans to students.
A	5800	E		Transfer-Interfund-NonFederal	Transfer Out - GAAP Interfund (Non-Federal) Use this code only when non-Federal funds are disbursed to another state agency and payment is not for any type of contractual service or commodity the other agency has provided to the University. Payment of the annual municipal services assessment to the Department of Administration is an example of an expense which requires this code. An Interfund Transfer Transmittal Sheet should be prepared and sent to the other agency with the payment. The other agency codes the receipt to Account 9900. Use Account 5815 if federal funds are disbursed. Use Account 9900 if the university is the receiving agency.
A	5805	E		Transfer Out-DOA Bldg Trust Fd	To identify monies transferred to DOA Building Trust Funds to cover the Agency portion of capital projects. DOA project number requested to be placed in (line) description field when entered into SFS, i.e., using the following format - BTF # 01234
A	5810	E		Transfer Program Rev Lapse to Fund 100	Transfer to lapse program revenue cash to fund 100.
A	5815	E		Transfer-Interfund-Federal	Transfer Out - GAAP Interfund (Federal) To account for the "disbursement" side of federal revenues transferred between GAAP funds, where management needs, significance of amount, outside requests, etc., do not require a more detailed accounting. Prepare an Interfund Transfer Transmittal Sheet and send to the other agency with the payment. Use Account 5800 for disbursing non-Federal funds. The other agency codes the receipt to Account 9903. Use Account 9903 if the University is the receiving agency.
A	6100	A		Cash	Treasury cash position and transaction activity relating to a specific Fund-Organization or Fund-Project coding combination. Generally an offset to revenue and expense transactions.
A	6140	A		Contingent Fund	Change funds and/or checking accounts authorized by UW-System for the purpose of handling emergency payments, Aid refund checks and other payments requiring very fast turnaround.
A	6145	A		Contingent Fund - Change Fund	Permanent Change Funds
A	6150	A		Petty Cash	Cash held in imprest accounts to cover small out of pocket costs. Examples include mail items received postage due, parking meter costs and other small charges.
A	6160	A		Salary Advances	Cash payments to employees for advance payment of salary/wages not yet earned.
A	6163	A		Payroll Cash Advance	Use for the correction of underpayment of employee payroll. Reimbursement of the check issued to the employee must use exact same coding as original payroll cash advance.
A	6165	A		Employee Travel Advance-Contin	Cash payments to employees in advance of travel expenses being incurred.
A	6166	A		Employee Travel Advance-Single	Cash payments to employees in advance of travel expenses being incurred.
A	6167	A		Custodian Cash Advance	Cash payment to employee who is a custodian for recruitment, team, group, or human subject advances.
A	6200	A		Accounts Receivable-General	Amounts due from persons or organizations for goods or services furnished by UW .
A	6205	A		Allow for Doubtful Accts-Gen	Contra-asset; estimated amount of uncollectible general accounts receivable.
A	6210	A		Accounts Receivable-Students	Amounts due from students for tuition, fees and other charges.
A	6215	A		Allow for Doubtful Accts-Stud	Contra-asset; estimated amount of uncollectible student accounts receivable.
A	6220	A		Interest Receivable	Interest earned but not yet received by a UW entity.
A	6250	A		Due from State Agencies	Amounts due from other state agencies for goods and services furnished by UW.
A	6260	A		Due from Other Governments	Amounts due from other governments, including amounts due from: federal government, cities, villages and towns, counties, school districts, vocational school districts and other states.
A	6290	A		Student Loans Principal AR	Amounts due from private persons for student loan principal repayments.
A	6292	A		Allowance for Doubtful Accts - Loans - Long Term	Contra-asset, estimated amount of uncollectible student loans.
A	6296	A		Capital Lease UW Hospital - Current	Short-term portion of capital lease receivable from UW Hospital.
A	6297	A		Capital Lease UW Hospital - Long Term	Long-term portion of capital lease receivable from UW Hospital.
A	6300	A		Merchandise for Resale	Merchandise purchased and held for resale by UW entities.
A	6310	A		Inventories - Consumable Supplies	Consumable supply inventories purchased and held for internal use by UW entities.
A	6400	A		Other Assets	Amounts paid in one accounting period for employee health insurance coverage in a subsequent accounting period.
A	6410	A		Prepaid Expenses	Amounts paid for goods and services which are carried as assets to the period benefiting from the payment that is charged with the expense.
A	6440	A		Prepaid Health	Amounts paid in one accounting period for employee health insurance coverage in a subsequent accounting period.
A	6444	A		Prepaid Life	Amounts paid in one accounting period for employee life insurance coverage in a subsequent accounting period.
A	6450	A		Merchandise for Resale	Merchandise purchased and held for resale by UW entities.
A	6455	A		Inventories-Consumable Supply	Consumable supply inventories purchased and held for internal use by UW entities.
A	6510	A		Land (Use Bldg. #)	Cost of land held by UW entities.
A	6520	A		Land Improvements (Use Bldg #)	Cost of improvements to land held by UW entities.
A	6530	A		Bldg & Attached Fixtures (Bldg)	Cost of buildings and attached fixtures owned by UW entities.
A	6535	A		Bldg&Attch Fixt-Cap Lease (B#)	Capitalized value of lease payments on buildings and attached fixtures used by UW entities.
A	6590	A		Accumulated Depreciation-Bldg	Accumulated depreciation expense on buildings - contra asset.
A	6591	A		Accumulated Depreciation - Land Improvements	Accumulated depreciation expense on land improvements - contra asset.
A	6600	A		Equipment	Value of equipment held by UW entities.
A	6605	A		Equipment - Capital Lease	Capitalized value of equipment leases held by UW entities.
A	6620	A		Computer Equipment	Value of computer equipment held by UW entities.
A	6625	A		Computer Equip-Cap Lease	Capitalized value of computer equipment held by UW entities.
A	6640	A		Furniture-Wood	Value of wood furniture held by UW entities.
A	6650	A		Automobiles	Value of automobiles held by UW entities.
A	6655	A		Automobiles-Capital Lease	Capitalized value of leases held for automobiles.
A	6660	A		Trucks & Other Vehicles	Value of trucks and other vehicles held by UW entities.
A	6665	A		Trucks&Other-Capital Lease	Capitalized value of leases held for trucks and other vehicles.
A	6690	A		Accumulated Depreciation-Equip	Accumulated depreciation expense on equipment - contra asset.
A	6695	A		Accumulated Depr-Capital Lease
A	6700	A		Perm Additions to Libraries	Value of books, periodicals and electronic resources owned by UW libraries.
A	6800	A		Investments Short Term (Trust)	Cash and securities held by UW Trust Funds for less than 90 days for the purpose of producing interest and/or dividends.
A	6810	A		Investments Long Term (Trust)	Cash and securities held by UW Trust Funds for more than 90 days for the purpose of producing interest and/or dividends.
A	6820	A		Investments - Trust Funds	This account may only be used by UWSA staff and only in the UWADM business unit. Definition: To record UW System Consolidated Trust Fund Principal investments. Debits to this account reflect a transfer of cash to investment.
A	6900	A		Deferred Charges	Disbursements to be charged to succeeding fiscal year.
A	7000	L		Payroll Summary Clearing	To record "salaries payable" transactions generated from the Payroll Interface operations of SFS. This code would only be used to record salaries payable at a highly summarized level between payroll calc date and actual pay date. Balances posted to this account would be reversed just prior to the actual pay date. This code would only be used by UWSA staff. UW campuses would never use this code in journals that they initiate.
A	7100	L		Accounts Payable	Amounts due to private persons or organizations for goods and services received by the University (but not including amounts due to other funds or governmental agencies).
A	7105	L		Vouchers Payable Between Years	Used to record expenditures to the appropriate fiscal year at year end.
A	7130	L		Sales Tax Payable - State	State sales tax payable to the State of Wisconsin
A	7131	L		Sales Tax Collected-State	State sales tax collected by University
A	7132	L		Sales Tax Payable-County	County sales taxes payable to the State of Wisconsin
A	7133	L		Sales Tax Collected-County	County sales taxes collected by the University
A	7134	L		Sales Tax Payable-City	City sales taxes payable to the State of Wisconsin
A	7135	L		Sales Tax Collected-City	City sales taxes collected by the University
A	7160	L		Due To Other Funds	Amounts due to other funds, typically for goods and services
A	7170	L		Due To State Agencies	Amounts due to other state agencies within the State of Wisconsin
A	7180	L		Due To Other Governments	Amounts due to other governments , including amounts due to: Federal government; Cities, Villages and Towns; Counties; School districts; Vocational School Districts and other States.
A	7190	L		Other Accrued Liabilities	Amounts due to private persons or organizations for goods and services received by the University (but not including amounts due to other funds or to governmental agencies).
A	7210	L		Accrued Salaries Payable	Balance of salaries and wages earned but not paid as of month-end.
A	7215	L		Accrued Fringes Payable	Balance of fringe benefits earned based on accrued salaries payable.
A	7220	L		Retirement Payable - State	University's portion of State Retirement System contributions.
A	7221	L		Soc Sec Payable-State	University's portion of Social Security taxes payable.
A	7222	L		Teachers Retirement Pay-State	University's portion of Teachers retirement plan contributions payable.
A	7223	L		Life Insurance Payable-State	University's portion of group life insurance premiums payable.
A	7224	L		Health Insurance Payable-State	University's portion of health insurance plan contributions payable.
A	7225	L		Income Cont Ins Pay-State	University's portion of income continuation plan contributions payable.
A	7226	L		Medicare Payable-State	University's portion of Medicare taxes payable.
A	7255	L		Other Accrued Liabilities
A	7270	L		Retirement Prior Service Cost Payable - DOA	University's portion of Retirement prior service cost payable.
A	7315	L		Other Deductions Payable-Employee	Payroll deductions from employees' calculated net checks. This code is for use by UW System Administration only.
A	7320	L		Retirement Payable-Employee	Unremitted retirement contributions withheld from employee paychecks.
A	7321	L		Soc Sec Payable-Employee	Unremitted Social Security taxes withheld from employee paychecks.
A	7322	L		Teachers Retirement Pay-Employ	Unremitted Teachers Retirement plan contributions withheld from employees paychecks.
A	7323	L		Life Insurance Payable-Employe	Unremitted group life insurance premiums withheld from employee paychecks.
A	7324	L		Health Insurance Payable-Empl	Unremitted health insurance plan contributions withheld from employee paychecks.
A	7325	L		Income Cont Ins Pay-Employee	Unremitted income continuation premiums withheld from employee paychecks.
A	7326	L		Medicare Federal Appointment	Unremitted Medicare taxes withheld from employee paychecks.
A	7327	L		ERA Medical Payable-Employee	Unremitted medical reimbursement account salary reduction amounts withheld from employee paychecks.
A	7328	L		ERA Day Care Payable-Employee	Unremitted dependent care salary reduction amounts withheld from employee paychecks.
A	7329	L		Health Insurance Grad Asst Pay	Unremitted health insurance plan contributions withheld from graduate assistant paychecks.
A	7330	L		Medicare FICA Payable-Employe	Unremitted FICA and Medicare taxes withheld from employee paychecks.
A	7350	L		Federal Withholding Payable	Unremitted Federal Income taxes withheld from employe paychecks.
A	7351	L		State Withholding Payable	Unremitted State income taxes withheld from employee paychecks.
A	7352	L		Fed Withhldng NonComp Pay	Unremitted Federal Income taxes withheld from NonComp employe paychecks.
A	7400	L		Deferred Revenue - Other	Receipts that pertain to operations of a future fiscal year, but are received in the current fiscal year, must be moved to this balance sheet account by the end of the current fiscal year.
A	7405	A		Deferred Revenue - within FY	To record and track curent year revenue received in advance of the accounting period in which it should be recognized as revenue. The balance in this account must be zero at the end of the fiscal year. To separate current year deferred revenue coding from true deferred revenue balances (in account 7400) that roll forward from the prior fiscal year, and the current year account 7400 transactions that clear out those carryover balances.
A	7500	L		Deposits-Residence Halls	Monies collected from students as an advance payment on the fees associated with living in the residence halls.
A	7520	L		Deposits - Other	Monies collected as deposits from individuals/corporations where the ultimate disposition depends on future circumstances or events.
A	7550	L		Miscellaneous Clearing	The face value of general obligation bonds issued and unpaid
A	7700	L		Capital Lease Obligations	The liability of a lease that meets specific criteria established by FASB 13.
A	7710	L		Bonds Payable	The face value of general obligation bonds issued and unpaid
A	7711	L		Bonds Premium	Unamortized portion of bond premium (bond's stated interest rate is higher than current interest rate at time of sale).
A	7712	L		Bonds Discount	Unamortized portion of bond discount (bond's stated interest rate is lower than current interest rate at time of sale).
A	7713	L		Bonds Deferred Amount on Refunding	Amount of deferred gain/loss on bond refundings.
A	7720	L		Notes Payable	Long-term portion of notes payable.
A	8100	F		Reserve For Operations	Fund Balance earmarked for purchase requisitions issued in SFS.

A	8110	F		Reserve for PreEncumbrances
A	8120	F		Reserve for Encumbrances	Fund balance earmarked for outstanding purchase orders.
A	8130	F		Reserve Inventory & Prepaid	Fund balance invested in inventory and prepaid expenses
A	8210	F		Investment in Fixed Assets	Fund balance representing the book value of fixed assets
A	8500	F		Endowment	Net assets subject to externally-imposed stipulations being maintained permanently by the UW System.
A	8550	F		Quasi Endowment	Net assets whose use by the UW System is subject to externally-imposed stipulations that can be fulfilled by actions of the UW System pursuant to those stipulations or that expire by the passage of time.
A	8700	F		Fund Balance
A	9050	R		Sales Credits-Internal	SALES CREDITS-INTERNAL Use to record payments received from the sale of supplies and services furnished to another UW institution or department. Use for copying services, printing / duplicating and Inter-Institutional agreements. For internal sales of heat use 9061. Note: Auxiliary enterprise receipts (128-08) must be coded as revenue. Internal service department receipts (128-01) must be coded as sales credits. Policy Reference (FAP #24) Legacy Equivalent (3960, 3963, 3964, 3965, 3966, 3970) DOA Obj (3950)
A	9051	R		Sales Credits-External	SALES CREDITS-EXTERNAL Use to record payments received from the sale of supplies and services furnished to other state agencies or the general public. For external sales of electricity use 9060, for sales of heat use 9062. Note: Program revenue funded departments receipts must be coded as revenue. Policy Reference (FAP #24)Legacy Equivalent (3980) DOA Obj (3950)
A	9060	R		Sales Credits-Electricity Sold
A	9061	R		Sales Credits-Internal Heat	SALES CREDITS-INTERNAL HEAT Payments received for heat transferred from Heating Station to other university divisions. Legacy Equivalent (3962) DOA Obj (2560)
A	9062	R		Sales Credits-Heat Sold	SALES CREDITS- HEAT SOLD OUTSIDE THE UW SYSTEM Legacy Equivalent (3982) DOA Obj (2560)
A	9100	R		Summer-Tuition & Fee Clearing	SUMMER SESSION TUITION AND FEE CLEARING Legacy Equivalent (9100)
A	9101	R		Summer-Resident-Undergrad	SUMMER-RESIDENT-UNDERGRAD Revenue received for resident portion of undergraduate tuition for summer session. May only be used with appropriations 131 or 189.Legacy Equivalent (9101)
A	9102	R		Summer-Special Course Fees	SUMMER-SPECIAL COURSE FEES Legacy Equivalent (9102)
A	9103	R		Summer-Resident-Grad	SUMMER-RESIDENT-GRAD Revenue received for resident portion of graduate tuition for summer session. May only be used with appropriations 131 or 189.Legacy Equivalent (9103)
A	9104	R		Summer-Business Masters	SUMMER-BUSINESS MASTERS Legacy Equivalent (9104)
A	9105	R		Summer-NonResident-Undergrad	SUMMER-NONRESIDENT-UNDERGRAD Revenue received for the non-resident portion of undergraduate tuition for summer session. May only be used with appropriations 131 or 189.Legacy Equivalent (9105)
A	9106	R		Summer-Resident-Law School	SUMMER-LAW SCHOOL RESIDENT Revenue received for the resident portion of Law School tuition for summer session at UW - Madison. Legacy Equivalent (9106)
A	9107	R		Summer-NonResident-Graduate	SUMMER-NONRESIDENT-GRADUATE Revenue received for the non-resident portion of graduate tuition for summer session. May only be used with appropriations 131 or 189.Legacy Equivalent (9107)
A	9108	R		Summer Clearing Refunds	SUMMER CLEARING REFUNDS Legacy Equivalent (9108)
A	9109	R		Summer-Late Payment	SUMMER-LATE PAYMENT Revenue received from students registering for summer session after the first week of classes. This code is also used for money collected from students who have been readmitted after dismissal for failure to make payment. Legacy Equivalent (9109)
A	9110	R		Sem 1 Clearing	SEMESTER 1 CLEARING Legacy Equivalent (9110)
A	9111	R		Sem 1-Resident-Undergrad	SEMESTER 1-RESIDENT-UNDERGRADRevenue received for the resident portion of fall semester undergraduate tuition. May only be used with appropriations 131 or 189.Legacy Equivalent (9111)
A	9112	R		Sem 1-Special Course Fees	SEMESTER 1-SPECIAL COURSE FEES Legacy Equivalent (9112)
A	9113	R		Sem 1-Resident-Graduate	SEMESTER 1-RESIDENT-GRADUATERevenue received for the resident portion of fall semester graduate tuition. May only be used with appropriations 131 or 189. Legacy Equivalent (9113)
A	9114	R		Sem 1-Business Masters	SEMESTER 1-BUSINESS MASTERS Legacy Equivalent (9114)
A	9115	R		Sem 1-NonResident-Undergrad	SEMESTER 1-NONRESIDENT-UNDERGRADRevenue received for the non-resident portion of fall semester tuition for undergraduate students. May only be used with appropriations 131 or 189.Legacy Equivalent (9115)
A	9116	R		Sem 1-Resident-Law School	SEMESTER 1-LAW SCHOOL - RESIDENT May only be used with appropriations 131 and Business Unit Msn. Legacy Equivalent (9116)
A	9117	R		Sem 1-NonResident-Graduate	SEMESTER 1-NONRESIDENT-GRADUATERevenue received from graduate students for the non-resident portion of fall semester tuition. May only be used with appropriations 131 or 189.Legacy Equivalent (9117)
A	9118	R		Sem 1 Clearing Refunds	SEMESTER 1- CLEARING REFUNDS Legacy Equivalent (9118)
A	9119	R		Sem 1-Late Payment	SEMESTER 1-LATE PAYMENT Revenue collected from students registering after the first week of fall semester classes. This code is also used for money collected from students who have been readmitted after dismissal for failure to make payment. Legacy Equivalent (9119)
A	9120	R		Sem 2 Clearing	SEMESTER 2- CLEARING Legacy Equivalent (9120)
A	9121	R		Sem 2-Resident-Undergrad	SEMESTER 2-RESIDENT-UNDERGRADRevenue collected for the resident portion of spring semester undergraduate tuition. May only be used with appropriations 131 or 189.Legacy Equivalent (9121)
A	9122	R		Sem 2-Special Course Fees	SEMESTER 2-SPECIAL COURSE FEES Legacy Equivalent (9122)
A	9123	R		Sem 2-Resident-Graduate	SEMESTER 2-RESIDENT-GRADUATERevenue collected for the resident portion of spring semester graduate tuition. May only be used with appropriations 131 or 189.Legacy Equivalent (9123)
A	9124	R		Sem 2-Business Masters	SEMESTER 2-BUSINESS MASTERS Legacy Equivalent (9124)
A	9125	R		Sem 2-NonResident-Undergrad	SEMESTER 2-Non - RESIDENT-UNDERGRAD Revenue collected for the non-resident portion of spring semester Undergraduate tuition. May only be used with appropriations 131 or 189.Legacy Equivalent (9125)
A	9126	R		Sem 2-Resident-Law School	SEMESTER 2-RESIDENT-LAW SCHOOL May only be used with appropriations 131 and Business Unit Msn. Legacy Equivalent (9126)
A	9127	R		Sem 2-NonResident-Graduate	SEMESTER 2-NONRESIDENT-GRADUATERevenue collected for the non-resident portion of spring semester tuition paid by graduate students. May only be used with appropriations 131 or 189.Legacy Equivalent (9127)
A	9128	R		Sem 2 Clearing Refunds	SEMESTER 2- CLEARING REFUNDS Legacy Equivalent (9128)
A	9129	R		Sem 2-Late Payment	SEMESTER 2-LATE PAYMENT Revenue collected from students registering after the first week of spring semester classes. This code is also used for money collected from students who have been readmitted after dismissal for failure to make payment. Legacy Equivalent (9129)
A	9130	R		Fees Clearing Account	FEES CLEARING ACCOUNT Legacy Equivalent (9130)
A	9132	R		Application Fees-Pharmacy	APPLICATION FEES-PHARMACY Legacy Equivalent (9132)
A	9135	R		Application Fees-Undergrad	APPLICATION FEES-UNDERGRAD Legacy Equivalent (9135)
A	9136	R		Application Fees-Grad School	APPLICATION FEES-GRAD SCHOOL Legacy Equivalent (9136)
A	9137	R		Application Fees-Law School	APPLICATION FEES-LAW SCHOOL Legacy Equivalent (9137)
A	9138	R		Application Fees-Med School	APPLICATION FEES-MED SCHOOL Legacy Equivalent (9138)
A	9139	R		Application Fees-Vet Medicine	APPLICATION FEES-VET MEDICINE Legacy Equivalent (9139)
A	9141	R		Intersession-Resident UG	INTERSESSION-RESIDENT UNDERGRADUATE Legacy Equivalent (9141)
A	9143	R		Intersession-Resident Grad	INTERSESSION-RESIDENT GRADUATE Legacy Equivalent (9143)
A	9145	R		Intersession-NonResident UG	INTERSESSION-NONRESIDENT UNDERGRADUATE Legacy Equivalent (9145)
A	9147	R		Intersession--NonResident Grad	INTERSESSION-NONRESIDENT GRADUATE Legacy Equivalent (9147)
A	9150	R		Fees Administrative-Misc	FEES ADMINISTRATIVE-MISC Legacy Equivalent (9150)
A	9151	R		Special Course Fees	SPECIAL COURSE FEES Legacy Equivalent (9151)
A	9152	R		Agric Short Course-Resident	AGRICULTURAL SHORT COURSE RESIDENT Legacy Equivalent (9152)
A	9153	R		Agric Short Course-NonResident	AGRICULTURAL SHORT COURSE NONRESIDENT Legacy Equivalent (9153)
A	9156	R		UG Improvement NonRes SS	UNDERGRAD IMPROVEMENT NONRESIDENT SUMMER SESSION Legacy Equivalent (9156)
A	9157	R		UG Improvement NonRes S1	UNDERGRAD IMPROVEMENT NONRESIDENT SEMESTER 1 Legacy Equivalent (9157)
A	9158	R		UG Improvement NonRes S2	UNDERGRADUATE IMPROVEMENT NONRESIDENT SEMESTER 2Legacy Equivalent (9158)
A	9159	R		Cont Ed-Independent Study	CONTINUING ED-INDEPENDENT STUDY May only be used with appropriation 132.Legacy Equivalent (9159)
A	9160	R		Cont Ed-Informal Instruction	CONTINUING ED-INFORMAL INSTRUCTION Revenue collected for payment of registration fees for non-credit workshops where expenditures are accounted for in the 104 appropriation. May only be used with appropriation 132.Legacy Equivalent (9160)
A	9161	R		Independent Study Fees	INDEPENDENT STUDY FEES Legacy Equivalent (9161)
A	9162	R		Credit Classes-Resident UG	CREDIT CLASSES- RESIDENT UNDERGRADUATE Resident portion of undergraduate extension incidentals. May only be used with appropriation 189. Legacy Equivalent (9162)
A	9163	R		Credit Classes-Resident Grad	CREDIT CLASSES- RESIDENT GRADUATE Resident portion of graduate extension incidentals. May only be used with appropriation 189.Legacy Equivalent (9163)
A	9165	R		Credit Classes-NonResident UG	CREDIT CLASSES- NONRESIDENT UNDERGRADUATE Non-resident portion of undergraduate extension tuition. May only be used with appropriation 189.Legacy Equivalent (9165)
A	9167	R		Credit Classes-NonRes Grad	CREDIT CLASS- NONRESIDENT GRADUATE Non-resident portion of graduate extension tuition. May only be used with appropriation 189.Legacy Equivalent (9167)
A	9168	R		Library Acquisition NonRes UGSS	LIBRARY ACQUISITION NONRESIDENT UNDERGRADUATE SUMMER SESSION Legacy Equivalent (9168)
A	9169	R		Library Acquisition NonRes UGS1	LIBRARY ACQUISITION NONRESIDENT UNDERGRADUATE SEMESTER 1Legacy Equivalent (9169)
A	9170	R		Library Acquisition NonRes UGS2	LIBRARY ACQUISITION NONRESIDENT UNDERGRADUATE SEMESTER 2Legacy Equivalent (9170)
A	9171	R		Short Course Late Payment	SHORT COURSE LATE PAYMENT Legacy Equivalent (9171)
A	9172	R		Credit Classes-Ext Degree Prog	CREDIT CLASS-EXTENSION DEGREE PROGRAM Legacy Equivalent (9172)
A	9175	R		Prior Year Academic Fees	PRIOR YEAR FEES Collection of outstanding fees from prior fiscal years. This includes tuition for all semesters completed before July 1 of the current fiscal year from graduates and undergraduates, both resident and non-residents. May only be used with appropriation 131 or 189.Legacy Equivalent (9175)
A	9178	R		Prior Year Fees-Extension Prog	PRIOR YEAR FEES-EXTENSION PROGRAM Collection of outstanding fees from prior fiscal years for extension programs. This includes tuition for all semesters completed before July 1 of the current fiscal year from graduates and undergraduates, both resident and non-resident. May only be used with appropriation 131 or 189.Legacy Equivalent (9178)
A	9179	R		Prior Year Special Course Fees	PRIOR YEAR SPECIAL COURSE FEES Legacy Equivalent (9179)
A	9180	R		Forfeiture Fees-Doctoral Dis	FORFEITURE FEES-DOCTORAL DISSERTATOR Legacy Equivalent (9180)
A	9182	R		Miscellaneous Fees	MISCELLANEOUS FEES The primary use of this account is for revenue distributions from Fund 990. It may be used with other funds in situations where collected fees can't be assigned to a specific fee account. Legacy Equivalent (9182)
A	9183	R		Summer-NonRes-Law School	LAW SCHOOL NONRESIDENT SUMMER SESSION May only be used with fund 131 and Business Unit MSN Legacy Equivalent (9183)
A	9184	R		Sem 1-NonRes-Law School	LAW SCHOOL NON-RESIDENT SEMESTER 1May only be used with fund 131 and Business Unit MSN Legacy Equivalent (9184)
A	9185	R		Sem 2-NonRes-Law School	LAW SCHOOL NONRESIDENT SEMESTER 2 May only be used with fund 131 and Business Unit MSN Legacy Equivalent (9185)
A	9189	R		Fees-100% Campus Retention	FEES-100% CAMPUS RETENTION Legacy Equivalent (9189)
A	9190	R		165 Credit Surcharge	Revenue collected from 165 credit surcharge.
A	9196	R		Advance Fees	ADVANCE FEES Refer to Shared Financial System web site for guidance when recording advance fee revenue. Legacy Equivalent (9196)
A	9198	R		Daily Deposit - Revenue	Business Units operating live on SFS or as a permanent interface to SFS must use this account in the daily deposit journal (source code must be xxx) posted to SFS. Such journals record the revenue deposit to Fund 990 for the receipts that must be transferred to the State Treasury. Do not use this account for revenue distributed from 990. Account 9182 is the code recommended for revenue distributions.
A	9199	R		Minnesota Reciprocity	MINNESOTA RECIPROCITY Year-end balance should be zero. All receipts should be transferred to fund 100 by year-end. Legacy Equivalent (9987)
A	9200	R		Misc Revenue & Deposits	MISCELLANEOUS REVENUE AND DEPOSITS Legacy Equivalent (9900, 9920, 9950) DOA Obj (9900)
A	9201	R		Sales Tax Refund Revenue	SALES TAX REFUND REVENUE Legacy Equivalent (9930) DOA Obj (9920)
A	9204	R		Unredeemed Bad Checks	UNREDEEMED BAD CHECKS Legacy Equivalent (9904) DOA Obj (9900)
A	9209	R		Refunds-Prior Year Expenditure	REFUNDS-PRIOR YEAR EXPENDITURE Legacy Equivalent (9909) DOA Obj (94310)
A	9220	R		County Sales Tax Collections	COUNTY SALES TAX COLLECTIONS County sales tax collected for remittance to State Department of Revenue. Balance to be offset in the following month with a refund of revenue in 9221to be made to remit the tax collected. Legacy Equivalent (9972) DOA Obj (9972)
A	9221	R		County Sales Tax Trf to DOR	COUNTY SALES TAX TRF TO DEPARTMENT OF REVENUE Refund of revenue collected in 9920 for taxable revenue, payable to the State Department of Revenue. Legacy Equivalent (9973) DOA Obj (9973)
A	9222	R		City Sales Tax Collections	CITY SALES TAX COLLECTIONS City sales tax collected for remittance to local city governments. Balance to be offset in the following month with a refund of revenue in 9223 to be made to remit the tax collected. Legacy Equivalent (9994) DOA Obj (9587)
A	9223	R		City Sales Tax Trf to DOR	CITY SALES TAX TRANSFER TO DEPARTMENT OF REVENUE Refund of revenue collected in 9922 for taxable revenue, payable to the State Department of Revenue Legacy Equivalent (9995) DOA Obj (9587)
A	9224	R		State Sales Tax Collections	STATE SALES TAX COLLECTIONS Sales tax collected for remittance to State Department of Revenue. Balance to be offset in the following month with a refund of revenue in 9225 to be made to remit the tax collected. Legacy Equivalent (9990) DOA Obj (9990)
A	9225	R		State Sales Tax Trf to DOR	STATE SALES TAX TRANSFER TO DEPARTMENT OF REVENUE Refund of revenue collected in 9224 for taxable revenue, payable to the State Department of Revenue. Legacy Equivalent (9991) DOA Obj (9991)
A	9230	R		Federal Aid	FEDERAL AID All revenue awarded for grants, by agencies of the Federal government. May only be used with 144, 145, 146, 147, 148, and 150 appropriations. Grants Accountant must approve prior to deposit. Legacy Equivalent (0530) DOA Obj (0531)
A	9250	R		Revenue Default Account
A	9260	R		Penalty-Late Registration	PENALTY-LATE REGISTRATION Legacy Equivalent (9960) DOA Obj (9900)
A	9261	R		Penalty-Late Payment	PENALTY-LATE PAYMENT Legacy Equivalent (9961) DOA Obj (9900)
A	9262	R		Penalty-Withdrawal from School	PENALTY-WITHDRAWAL FROM SCHOOL Legacy Equivalent (9962) DOA Obj (9900)
A	9264	R		Delinquent Loan Late Charge	DELINQUENT LOAN LATE CHARGE For deposit of Perkins Loan Late charges and penalty charges. May only be used with 144 and 147 appropriations. Legacy Equivalent (9864) DOA Obj (9704)
A	9265	R		Repayments on Student Loans	REPAYMENTS ON STUDENT LOANS Legacy Equivalent (0968) DOA Obj (0900)
A	9266	R		Loan Repayment-Principal	LOAN REPAYMENT-PRINCIPAL Legacy Equivalent (9866) DOA Obj (9866)
A	9268	R		Perkins/NDSL/Nurs Coll Penalty	PERKINS/NDSL/NURSING LOAN COLLECTION PENALTY For deposit of Perkins Loan collections costs recovered from student borrowers. May only be used with appropriations 147/151/152. Legacy Equivalent (9868) DOA Obj (9704)
A	9269	R		Interest on Deferred Tuition	INTEREST ON DEFERRED TUITION Student Accounts Receivable finance charges billed to students participating in the installment plan option of paying tuition and fees. Legacy Equivalent (9869) DOA Obj (9869)
A	9271	R		NDSL Post 6/72 Cancellation	NDSL POST 6/72 CANCELLATION Revenue received from the Federal government to cover cancelled National Direct Student Loans issued after July 1, 1972, for reasons such as military service and residing in low-income areas. For cancellation of loans issued prior to 7/1/72, use 9272.Legacy Equivalent (9863) DOA Obj (9866)
A	9275	R		Advance Admission Receipts	ADVANCE ADMISSION RECEIPTS Legacy Equivalent (9206) DOA Obj (9100)
A	9280	R		Student Health Fees	STUDENT HEALTH FEES Legacy Equivalent (9190) DOA Obj (9100)
A	9281	R		Student Services Fees	Student Union Fees The portion of segregated student fees deposited for summer, semesters I and II and prior year's Student Union fees. Institutions may use sub accounts to differentiate between sessions. Legacy Equivalent (9191, 9199) DOA Obj (9100)
A	9282	R		Student Activity Fees
A	9283	R		S1 Student Union Fees	Student Union Fees - Semester 1Legacy Equivalent (9283) DOA Obj (9100)
A	9284	R		S2 Student Union Fees	Student Union Fees - Semester 2Legacy Equivalent (9284) DOA Obj (9100)
A	9285	R		Summer Student Union Fees	Student Union Fees - Summer Session Legacy Equivalent (9197) DOA Obj (9100)
A	9286	R		Student Union Fees Prior	Student Union Fees - Prior Year Legacy Equivalent (9199) DOA Obj (9100)
A	9291	R		Seg Fee Distribution	SEGREGATED FEE DISTRIBUTION Legacy Equivalent (9291) DOA Obj (8550)
A	9292	R		Sem 1 - Seg Fees	SEMESTER 1 - SEGREGATED FEES Legacy Equivalent (9292) DOA Obj (8550)
A	9294	R		Sem 2 - Seg Fees	SEMESTER 2 - SEGREGATED FEES
A	9297	R		Summer - Seg Fees	SUMMER - SEGREGATED FEES Legacy Equivalent (9297) DOA Obj (8550)
A	9298	R		Seg Fees Prior Year	SEGREGATED FEES PRIOR YEAR Legacy Equivalent (9298) DOA Obj (8550)
A	9300	R		Services	SERVICES - Including current fiscal year summer session room charges. Legacy Equivalent (9300, 9339, 9343,9346,9347, 9344) DOA Obj (9300)
A	9301	R		Services-Other State Agencies	SERVICES-OTHER STATE AGENCIES Legacy Equivalent (0310) DOA Obj (0310)
A	9302	R		Services - Fleet Cars	SERVICES - FLEET CARS Legacy Equivalent (0312) DOA Obj (0312)
A	9303	R		Rental Income-Other	RENTAL INCOME-OTHER Legacy Equivalent (9303) DOA Obj (8200)
A	9304	R		Meeting Room Rental	MEETING ROOM RENTAL Legacy Equivalent (9304) DOA Obj (8200)
A	9305	R		Services-Local Units of Govt	SERVICES-LOCAL UNITS OF GOVERNMENT Legacy Equivalent (0320) DOA Obj (0300)
A	9308	R		Lease/Rent Building Corp	LEASE/RENT BUILDING CORP Legacy Equivalent (9308) DOA Obj (8200)
A	9309	R		Refrigerator Rentals
A	9310	R		Services Athletic Admin	SERVICES ATHLETIC ADMINISTRATION Legacy Equivalent (9354) DOA Obj (9300)
A	9312	R		Write-off A/R Balances	WRITE OFF OF ACCOUNTS RECEIVABLE BALANCES To be used to write off a balance previously recorded as a debit to an account receivable account code. Use of this code normally requires a debit to account 9312 with an offsetting credit to a balance sheet account for receivables.
A	9314	R		Refund-Payment A/R Balances	(No Legacy Equivalent) (DOA Equivalent 8550)REFUND OF PAYMENT ON ACCOUNTS RECEIVABLE BALANCES To be used in situations where payments are received in excess of the amount invoiced on accounts receivable. The amount received in excess of the account receivable balance is refunded to the customer. Use of this account normally requires a debit to 9314 with a credit to cash. The initial overpayment would have been recorded with a debit to cash, a credit to the account receivable for the correct amount and a credit to cash over and under (9315) for the excess amount. (No Legacy Equivalent) (DOA Equivalent 8550)
A	9315	R		Cash Over/Under	CASH OVER/UNDER Legacy Equivalent (9315) DOA Obj (9300)
A	9318	R		NSF Check Charge	NSF CHECK Legacy Equivalent (9318) DOA Obj (9300)
A	9320	R		Driver Improvement Surcharge	DRIVER IMPROVEMENT SURCHARGE Legacy Equivalent (9601) DOA Obj (9601)
A	9321	R		Conference, Institute, Workshop	CONFERENCE, INSTITUTE, WORKSHOP Legacy Equivalent (9321) DOA Obj (9300)
A	9322	R		Field Trip Fees	FIELD TRIP FEES Legacy Equivalent (9322) DOA Obj (9300)
A	9323	R		Study Abroad Fees	STUDY ABROAD FEES Legacy Equivalent (9323) DOA Obj (9300)
A	9341	R		Athletic Events	ATHLETIC EVENTS Legacy Equivalent (9341) DOA Obj (9300)
A	9342	R		User Fees Miscellaneous	USER FEES Legacy Equivalent (9342) DOA Obj (9300)
A	9345	R		Advance Room Deposit	ADVANCE ROOM DEPOSIT Revenue collected for advance deposits on dorm rooms. Money is refunded or credit applied to current year room charge if student fulfills the housing contract. See SFS advance fee policy on UWSA web site for guidance when using this code. Legacy Equivalent (9345) DOA Obj (9300)
A	9346	R		State Owned Housing Fee-Empl	STATE OWNED HOUSING FEE-EMPLOYEE Legacy Equivalent (9946) DOA Obj (9946)
A	9347	R		State Owned Housing Fee-NonEmp	STATE OWNED HOUSING FEE-NONEMPLOYEE Legacy Equivalent (9947) DOA Obj (9947)
A	9348	R		Camps & Clinic Fees - Summer	CAMPS & CLINIC FEES – SUMMER Legacy Equivalent (9348) DOA Obj (8550)
A	9349	R		Camps & Clinic Fees - Academic	CAMPS & CLINIC FEES - ACADEMIC Legacy Equivalent (9349) DOA Obj (8500)
A	9360	R		Dorm Rent Sem 1	DORM RENT SEMESTER 1Legacy Equivalent (9360) DOA Obj (8200)
A	9361	R		Dorm Rent Sem 2	DORM RENT SEMESTER 2Legacy Equivalent (9361) DOA Obj (8200)
A	9362	R		Dorm Rent Summer	DORM RENT SUMMER SESSION Legacy Equivalent (9362) DOA Obj (8200)
A	9363	R		Dorm Rent Winterim	DORM RENT WINTER Legacy Equivalent (9363) DOA Obj (8200)
A	9364	R		Misc Guest Rental	MISCELLANEOUS GUEST RENTAL Legacy Equivalent (9364) DOA Obj (8200)
A	9365	R		Vending Machine Commissions	VENDING MACHINE COMMISSIONS Legacy Equivalent (9365) DOA Obj (8000)
A	9366	R		Laundry Receipts/Commissions	LAUNDRY RECEIPTS/COMMISSIONS Legacy Equivalent (9366) DOA Obj (8000)
A	9367	R		Dorm Dep Prior Year	DORM DEPOSITS PRIOR YEAR Legacy Equivalent (9367) DOA Obj (8200)
A	9368	R		Library Fines	LIBRARY FINES Legacy Equivalent (9368) DOA Obj (9200)
A	9370	R		Parking Services #1	PARKING SERVICES #1 PARKING FINES Legacy Equivalent (9370) DOA Obj (8200)
A	9371	R		Parking Fines	PARKING FINES Legacy Equivalent (9371) DOA Obj (8200)
A	9372	R		Parking Reserved Stall	PARKING RESERVED STALL Legacy Equivalent (9372) DOA Obj (8200)
A	9373	R		Parking Permits	PARKING PERMITS Legacy Equivalent (9373) DOA Obj (8200)
A	9374	R		Parking Meters	PARKING METERS Legacy Equivalent (9374) DOA Obj (8200)
A	9375	R		Parking Services #2	PARKING SERVICES #2Legacy Equivalent (9375) DOA Obj (8200)
A	9376	R		Parking Services #3	PARKING SERVICES #3Legacy Equivalent (9376) DOA Obj (8200)
A	9377	R		Parking Services #4	PARKING SERVICES #4Legacy Equivalent (9377) DOA Obj. (8200)
A	9378	R		Parking Services #5	PARKING SERVICES #5Legacy Equivalent (9378) DOA Obj. (8200)
A	9399	R		Reimburse for Empl Flt Car Use	REIMBURSEMENT FOR EMPLOYEE FLEET CAR USE All revenues for personal mileage on the Chancellor’s fleet car. Sales Tax must be collected. Legacy Equivalent (9399) DOA Obj (8353)
A	9400	R		Sales of Materials	SALES OF MATERIALS For sale of merchandise items not specified elsewhere in the 94XX series. Sales tax must be collected. Includes items produced in student project courses, subscription sales (if published more than four times per year—not taxable), and the sale of pamphlets and booklets that are not copyrighted. For service-related collections use 9300. For other miscellaneous collections and rental of equipment use ????. (Refer to Sales & Use Tax Information for Colleges, Universities, and Vocation Schools.) Legacy Equivalent (9400) DOA Obj (8000)
A	9405	R		Tax Exempt Sales	TAX EXEMPT SALES Legacy Equivalent (9405) DOA Obj (9200)
A	9410	R		Textbook/Software Rent UG	TEXTBOOK/SOFTWARE RENT UNDERGRADUATE The portion of segregated student fees deposited for textbook rental. For textbook purchases, see 9415/9415. Legacy Equivalent (9186) DOA Obj (8000)
A	9411	R		Textbook/Software Rent Grad	TEXTBOOK/SOFTWARE RENTAL GRADUATE Graduate textbook rental. Sales tax must be collected. Legacy Equivalent (9187) DOA Obj (8000)
A	9415	R		Textbook Sales	TEXTBOOK SALES Legacy Equivalent (9415) DOA Obj (8000)
A	9450	R		Sales Copy Service	SALES COPY SERVICES - OTHER STATE AGENCIES Revenue collected from other state agencies for the sale of copying. Legacy Reference (0455) DOA Obj (8030) SALES COPY SERVICES - NON STATE AGENCIES Revenue collected from external sources. Sales tax must be collected. Legacy Equivalent (9450) DOA Obj (8030)
A	9451	R		Graphic Printing Sales	GRAPHIC PRINTING SALES-STATE AGENCY Revenue collected for computer generated printing, such as offset, litho, laser printer, etc. for other state agencies. Legacy Equivalent (0456) DOA Obj (8035) GRAPHIC PRINTING SALES-NON STATE AGENCY Revenue collected for computer generated printing, such as offset, litho, laser printer, etc. for external agencies. Sales tax must be collected. Legacy Equivalent (9451) DOA Obj (8035)
A	9452	R		Sales WSA Mimeo	SALES ASM MIMEO Legacy Equivalent (9452) DOA Obj (8030)
A	9460	R		Publication Sales	PUBLICATION SALES Legacy Equivalent (9460) DOA Obj (8035)
A	9461	R		Sales - Farm Operations	SALES - FARM OPERATIONS Legacy Equivalent (9461) DOA Obj (8000)
A	9464	R		Various Sales #1	Sales - Food Points Revenue from the sale of food points not included on the student’s board contract. Legacy Equivalent (9421) DOA Obj (8000)
A	9465	R		Various Sales #2	Dining Services- Catering Sales Revenue collected for catering events not associated with the daily board plan. For sales of alcoholic beverages use 9466. Sales tax must be collected from non-university accounts. Charges for meals served to the public are exempt from sales tax if furnished in accordance with a contract or agreement. (Refer to Sales & Use Tax Information for Colleges, Universities, and Vocational Schools.) Legacy Equivalent (9422) DOA Obj (8000)
A	9466	R		Various Sales #3	Dining Services Catering - Alcohol and Other Beverages at Catered Events Revenue collected for sales of alcoholic and other beverages at catered events. Sales tax must be collected. Legacy Equivalent (9423) DOA Obj (8000)
A	9467	R		Various Sales #4	Dining Services- Sales of Meals to Food Service Employees Sales of meals for University Food Service employees only. Sales tax must be collected. Legacy Equivalent (9424) DOA Obj (8000)
A	9468	R		Various Sales #5	Sales of University ID Cards Revenue collected for producing identification cards such as international travel student ID’s or duplicate university ID’s. Legacy Equivalent (9425) DOA Obj (8000)
A	9469	R		Various Sales #6	Miscellaneous Course Fees - Fees charged to cover additional expenses incurred with classes such as “Horseback Riding.” Legacy Equivalent (9426) DOA Obj (8000)
A	9470	R		Various Sales #7	Sales of Amusement Games Revenue collected from pinball, video, and other coin-operated amusement-type games. Sales tax liability is determined by the vending contract. Legacy Equivalent (9427) DOA Obj (8000)
A	9471	R		Various Sales #8	Sales of Tickets to University Sponsored Events Revenue from ticket sales for University sponsored events. Sale of admissions to places of amusement, athletic, entertainment, or recreational events or places and the furnishing, for dues, fees or other considerations, of the privilege of access to clubs or the privilege of having access to, or the use of, amusement, entertainment, athletic, or recreational facilities. This includes admissions to sporting events, plays, theatrical or musical performances, or dances, and admissions and charges for access to ball diamonds, tennis courts, swimming pools, gymnasiums and golf courses. Charges to players or other persons which permit the players to use the school’s ball diamonds or football fields are also taxable. (Refer to Sales & Use Tax Information for Colleges, Universities, and Vocational Schools.) Legacy Equivalent (9428) DOA Obj (8000)
A	9472	R		Various Sales #9	Sales of Non-Textbook/Non-Instructional Publications Revenue from the sale of non-textbook publications, including any paperback books and hardcover books not specifically designed for classroom instruction. Sales tax must be collected. Legacy Equivalent (9429) DOA Obj (8000)
A	9473	R		Various Sales #10	Sales of Office Supplies Revenue from the sale of any school or office supplies, including pens, pencils, paper, tape, glue, drafting supplies, folders, paper clips, erasers, paint, paint brushes, stencils, tagboard, ink, floppy disk, and other similar supplies. Sales tax must be collected. Legacy Equivalent (9430) DOA Obj (8000)
A	9475	R		Various Sales #12	VARIOUS SALES #12Legacy Equivalent (9475) DOA Obj (8000)
A	9478	R		Various Sales #15	Sale of Clothing Items Revenue collected for the sale of clothing items such as T-shirts, sweatshirts, sweatpants, caps, hats, socks, jackets, and other clothing and accessories. For the sale of uniforms, use 9482. Sales tax must be collected. Legacy Equivalent (9443) DOA Obj (8000)
A	9479	R		Various Sales #16	Gift Items Revenue collected for the sale of greeting cards, stationery and any merchandise that is classified as a gift item. Sales tax must be collected. Legacy Equivalent (9444) DOA Obj (8000)
A	9480	R		Various Sales #17	Sales of Audio Media Revenue collected for the sale of all Compact Discs, record albums, 8-tracks, and cassette magnetic tapes. Sales tax must be collected. Legacy Equivalent (9445) DOA Obj (8000)
A	9481	R		Various Sales #18	Sales of Personal Care Items Revenue collected for the sale of cosmetics, medicines, toiletries and other products normally associated with personal care. Sales tax must be collected. Legacy Equivalent (9446) DOA Obj (8000)
A	9482	R		Various Sales #19	Sales of Uniforms Revenue collected for the sale of uniforms, including lab coats and graduation attire. Sales tax must be collected. Legacy Equivalent (9447) DOA Obj (8000)
A	9483	R		Various Sales #20
A	9484	R		Food Service Semester 1	FOOD SERVICE SEMESTER 1Legacy Equivalent (9484) DOA Obj (8200)
A	9485	R		Food Service Semester 2	FOOD SERVICE SEMESTER 2Legacy Equivalent (9485) DOA Obj (8200)
A	9486	R		Food Service Summer	FOOD SERVICE SUMMER SESSION Legacy Equivalent (9486) DOA Obj (8200)
A	9487	R		Food Service Prior Year Revenue	FOOD SERVICE PRIOR YEAR REVENUE Legacy Equivalent (9487) DOA Obj (8200)
A	9500	R		Gifts & Donations	GIFTS & DONATIONS Private funding for gifts. Private funding for grants use 9504. Generally, appropriations 133, 134, 135, 182 or 533 only. Grants Accountant must approve prior to deposit. Legacy Equivalent (9500, 9505) DOA Obj (9000)
A	9501	R		Bequests	BEQUESTS Only appropriations 161 and 162. To be used by UW Trust Funds Accounting only. Legacy Equivalent (9501) DOA Obj (9000)
A	9502	R		Matching Donations	MATCHING DONATIONS Only appropriations 182, 161 and 162.Legacy Equivalent (9502) DOA Obj (9000)
A	9504	R		Private Grants	PRIVATE GRANTS Legacy Equivalent (9504) DOA Obj (9000)
A	9800	R		Earnings-Investment Fund Share	EARNINGS-INVESTMENT FUND SHARE Revenue from interest earned on invested cash. Program Revenue accounts have cash invested by System Administration on a daily basis. The UW System Controller distributes interest on a quarterly basis. Legacy Equivalent (9800) DOA Obj (8800)
A	9801	R		Earnings-Principal Cash	EARNINGS-PRINCIPAL CASH UW Trust Funds use only. Legacy Equivalent (9801) DOA Obj (8800)
A	9802	R		Earnings-Income Cash	EARNINGS-INCOME CASH UW Trust Funds use only. Legacy Equivalent (9802) DOA Obj (8800)
A	9808	R		Earnings-Misc Assets Trust	EARNINGS-MISC ASSETS TRUST FUNDS UW Trust Funds use only. Legacy Equivalent (9808) DOA Obj (8900)
A	9840	R		Consolidated Pool Earn-Princ	CONSOLIDATED POOL EARNINGS-PRINCIPAL UW Trust Funds use only. Legacy Equivalent (9840) DOA Obj (8800)
A	9841	R		Consolidated Pool Earn-Income	CONSOLIDATED POOL EARNINGS-INCOME UW Trust Funds use only. Legacy Equivalent (9841) DOA Obj (8800)
A	9842	R		Consolidated Pool Earn-Prin Re	CONSOLIDATED POOL EARNINGS-PRINCIPAL UW Trust Funds use only. Legacy Equivalent (9842) DOA Obj (8800)
A	9860	R		Interest on Student Loans	INTEREST ON STUDENT LOANS Revenue from interest charged on all short-term emergency loans and National Direct Student Loans. May only be used with appropriation 134, 147, 151 and 152.Legacy Equivalent (9860) DOA Obj (8860)
A	9865	R		Gift & Donation Loan Repayment	GIFT & DONATION LOAN REPAYMENT Revenue collected to reduce the outstanding principal of short-term emergency loans, NDSL/Perkins and Nursing Loans. For repayment of interest portion of these loans use 9860. May only be used with appropriations 134, 147, 151 and 152. Legacy Equivalent (9865) DOA Obj (8865)
A	9871	R		Contributions to SS Trust	CONTRIBUTIONS TO SS TRUST UW Trust Funds use only. Legacy Equivalent (0971) DOA Obj (9200)
A	9872	R		Withdrawals from SS Trust	WITHDRAWALS FROM SS TRUST UW Trust Funds use only. Legacy Equivalent (0972) DOA Obj (9200)
A	9900	R		GAAP Interfund Trf-NonFed	GPR GRANT/CONTRACT REVENUE STATE AGENCY Legacy Equivalent (0900) DOA Obj (9700)
A	9901	R		Misc Amort Transfer to Fnd 123	MISCELLANEOUS AMORTIZATION TRANSFER TO FUND 123Legacy Equivalent (9901) DOA Obj (9200)
A	9902	R		Amortization Rev Trfs Fund 124	AMORTIZATION REVENUE TRANSFER FUND 124Legacy Equivalent (9306) DOA Obj (8200)
A	9903	R		GAAP Interfund Trf-Fed	FEDERAL REVENUE FROM OTHER STATE AGENCIES Revenue awarded for grants by agencies of the Federal government, which flows through another state agency. (For example, Federal money is awarded to the Wisconsin Department of Public Instruction and is subsequently awarded to an UW campus for a specific grant.) Transfers of Federal revenue from another state agency should be accompanied by a document indicating that the sending agency will report the transfer to DOA on class 5815. Grants Accountant must approve prior to deposit. Legacy Equivalent (0915) DOA Obj (9715)
A	9905	R		Federal Admin Overhead	FEDERAL ADMINISTRATIVE OVERHEAD Revenue received from Federally funded programs which is transferred to University overhead accounts to cover administrative costs associated with the operation of grants and Federal aid programs. May only be used with 144, 145, 146, 147, 148, and 150 appropriations. Grants Accountant processes the cash transfer. Legacy Equivalent (0598) DOA Obj (6390)
A	9906	R		Federal Funds from State Agency	FEDERAL FUNDS FROM STATE AGENCIES Should only be used when an offset on DOA class 5815 is not required. All other transfers of Federal revenue from another state agency should be coded to 9903.Legacy Equivalent (0540) DOA Obj (9200)
A	9910	R		Shared Grant Revenue-Transfer	TRANSFER SHARED GRANT Transfer of funds between institutions within the same fund. May only be used with funds 144 or 133. By agreement institutions may account for these types of transfers by using expenditure code 3910 on both sides.
A	9911	R		Insurance Loss Reimbursement	INSURANCE LOSS REIMBURSEMENT Revenue deposited for reimbursement of expenditures resulting from insured losses. May only be used with appropriation 999.Legacy Equivalent (0911) DOA Obj (9406)
A	9925	R		ACH Returns	ACH RETURNS Legacy Equivalent (9925) DOA Obj (9406)
A	9931	R		Transfer Prog Rev Lapses-Fd100	TRANSFERS PROGRAM REVENUE LAPSES (FUND 100)Used by System Administration to transfer funds for program lapses to the State. Legacy Equivalent (0930) DOA Obj (9960)
A	9940	R		Net proceeds - Sale of Surplus Property	To record the Net proceeds of the Sale of Surplus property. SFS account 9940 is to be used only with fund 963.
A	9941	R		Transfer between Funds	TRANSFER BETWEEN FUNDS Transfer of revenue between appropriations. Legacy Equivalent (0941) DOA Obj (9200)
A	9942	R		Trfs-Same Funds/Same Unit	TRANSFERS-SAME FUND AND SAME BUSINESS UNIT Legacy Equivalent (0942) DOA Obj (9200)
A	9950	R		Building Corp Drawdowns	BUILDING CORP DRAWDOWNS Distribution of funds deposited to Building Corp. for purposes other than debt retirement. (Cash transfers only.) Legacy Equivalent (0950) DOA Obj (9520)
A	9961	R		Transfer to Gift Funds	For use only with appropriations 161 and 162 by UW Trust Funds Legacy Equivalent (0961) DOA Obj (9700)
A	9962	R		Transfer from Gift Funds	For use only with appropriations 161 and 162 by UW Trust Funds Legacy Equivalent (0962) DOA Obj (9700)
A	9963	R		Transfer to Income	For use only with appropriations 161 and 162 by UW Trust Funds Legacy Equivalent (0963) DOA Obj (9700)
A	9964	R		Transfer from Income	For use only with appropriations 161 and 162 by UW Trust Funds Legacy Equivalent (0964) DOA Obj (9700)
A	9965	R		Transfer to Principal	For use only with appropriations 161 and 162 by UW Trust Funds Legacy Equivalent (0965) DOA Obj (9700)
A	9966	R		Transfer from Principal	For use only with appropriations 161 and 162 by UW Trust Funds Legacy Equivalent (0966) DOA Obj (9700)
A	9967	R		Transfer to Student Loans	For use only with appropriations 161 and 162 by UW Trust Funds Legacy Equivalent (0967) DOA Obj (9700)
A	9968	R		Transfers-Same Fund/Diff Units	Transfer of revenue within an appropriation. Legacy Equivalent (0960) DOA Obj (9910)
A	9969	R		Annuity Distribution	For use only with appropriations 161 and 162 by UW Trust Funds Legacy Equivalent (0969) DOA Obj (9700)
A	9973	R		Transfer Loss on Liquidation	For use only with appropriations 161 and 162 by UW Trust Funds Legacy Equivalent (0973) DOA Obj (9200)
A	9974	R		Transfer Profit on Liquidation	For use only with appropriations 161 and 162 by UW Trust Funds Legacy Equivalent (0974) DOA Obj (9200)
A	9975	R		Transfer for Budgeted Account	For use only with appropriations 161 and 162 by UW Trust Funds Legacy Equivalent (0975) DOA Obj (9900)
A	9976	R		Transfer to Stabilization Fund	TRANSFER TO STABILIZATION FUND For use only with appropriations 161 and 162 by UW Trust Funds Legacy Equivalent (0976) DOA Obj (9200)
A	9977	R		Transfer to Stabilization Resv	TRANSFER TO STABILIZATION RESERVE For use only with appropriations 161 and 162 by UW Trust Funds Legacy Equivalent (0977) DOA Obj (9200)


Note: All of the Accounts in the following section may only be used in the Standard Budget Ledger, Accruals Ledger, or Reporting Ledger. They should never be used in transactions that post to the Actuals Ledger.
A	ACTPAY	L		Accounts Payable
A	ADVANC	A		Advances
A	ADVFEE	R		Advance Fee Budget
A	ALLACT	E		All Account CF
A	APPFEE	R		Application Fees
A	ARGENR	A		Accounts Receivable-General
A	ASSETS	A		Assets
A	BUDOFF	E		Budget Offset
A	CAPEX1	E		Capital Expense Budget
A	CAPEX2	E		Capital Exp (Trf to Assets)
A	CAPEX3	E		Capital
A	CAPTL1	A		Capital Assets
A	CAPTL2	A		Capital
A	CAPTL3	A		Capital Assets 3
A	CASH	A		Cash and Equivalents
A	CLASFB	E		Classified Fringes
A	CLASOT	E		Classified Overtime
A	CLASSF	E		Permanent Classified
A	CLSDIF	E		Class Differential
A	CTCALL	E		Catch all Accounts for Bud Tre
A	CURAS1	A		Current Assets 1
A	CURAST	A		Current Assets
A	CURLIB	L		Current Liabilities
A	DEBTIN	E		Debt Service Interest
A	DEBTPR	E		Debt Service Principal
A	DEFREV	L		Deferrred Revenue
A	EQUITY	F		Fund Equity
A	EXPENS	E		Expenses
A	EXPTRF	E		Expense Transfers
A	FACACD	E		Faculty/Academic Salary
A	FEDOH	E		Federal Overhead
A	FELSCH	E		Fellows/Scholars
A	FNAID1	E		Financial Aid
A	FNAID2	E		Financial Aid
A	FNAID3	E		Financial Aid
A	FRING1	E		Fringe Benefits
A	FRING2	E		Fringes Benefits
A	GRDAST	E		Grad Assistants
A	INDOH1	E		Indirect Overhead
A	INDOH2	E		Indirect Overhead
A	INSURN	E		Insurance
A	INTINC	R		Interest Income
A	INVENT	A		Inventory
A	INVEST	A		Investments
A	LIAB	L		Liabilities
A	LIBACQ	A		Library Acquisitions
A	LTAST	A		Long Term Assets
A	LTAST1	A		Long Term Assets 1
A	LTE1	E		LTE Salary
A	LTESAL	E		LTE Salaries
A	LTESTU	E		LTE/Student
A	LTLIAB	L		Long Term Liabilities
A	LUMPS	E		Lump Sum Budget
A	MAINT	E		Maintenance & Repair
A	MISC	E		Miscellaneous Expenses
A	MRDRES	E		Merchandise for Resale Budget
A	OTHAST	A		Other Current Assets
A	OTHINC	R		Other Income
A	OTHLIB	L		Other Current Liabilities
A	OTHREV	R		Other Revenue
A	OTHRFB	E		Other Fringes
A	OTHSTU	R		Other Student Related Fees
A	P_OTH1	E		Other Miscellaneous Expense 1
A	P_OTH2	E		Other Miscellaneous Expense 1
A	PRMSAL	E		Permanent Salaries
A	PSTDOC	E		Post-Doc Fellows & Grad Intern
A	RENTLS	E		Rent/Leases
A	REVENU	R		Total Revenue & Sales Credits
A	REVMIS	R		Miscellaneous Revenue
A	REVNSC	R		Revenue (Non Sales Credit)
A	S&E1	E		Supplies & Services
A	S&E2	E		Supplies & Services
A	SALCLA	E		Classified Salary
A	SALCR1	R		Total Sales Credits
A	SALCR2	R		Sales Credit
A	SALCR3	R		Sales Credits
A	SALES	R		Sales
A	SALPAY	L		Salary & Fringe Payables
A	SALPRM	E		Salary Permanent
A	SALPRV	E		Salary Provisional
A	SALUCL	E		Unclassified Salary
A	SEGFEE	R		Segreggated Fees
A	SEGFPR	R		Segreggated Fees Prior
A	SERVIC	E		General Services
A	SEXP1	E		Supplies & Expense
A	SPEXP1	E		Supplies & Expense
A	SPEXP2	E		Supplies & Expense
A	SPPUR1	E		SpecPurpose/FinAid
A	SPPUR2	E		SpecPurpose/FinAid
A	SPPUR3	E		Special Purpose/Financial Aid
A	STLOAN	A		Student Loans
A	STUDNT	E		Student Salary
A	STUREG	E		Student Wages Regular
A	STWKST	E		Student Wages Work Study
A	SUPPLY	E		Consumable Supplies
A	TAXES	R		Taxes Collected
A	TELEPH	E		Telephones
A	TRAING	E		Training
A	TRANSF	R		Transfers
A	TRAVEL	E		Travel Expenses
A	TRAVL1	E		Travel-Level 1
A	TRUST	R		Trust Funds
A	TRUST1	R		Trust1
A	TUICLR	L		Tuition Clearing
A	TUITFE	R		Other Tuition Related Fees
A	TUITN	R		Tuition Revenue
A	TUITS1	R		Semester 1 - Tuition & Fees
A	TUITS2	R		Semester 2 - Tuition & Fees
A	TUITSS	R		Summer Tuition & Fees
A	UCFB	E		Unclassified Fringes
A	UGRDAS	E		Undergrad Assistants
A	UNALLT	B		Unalloted Budget	To be used for required lapses by DOA to help in reconciling budgets to allotments. This account is for use by UWSA staff only.
A	USERFE	R		User Fees
A	USERPR	R		User Fees Prior
A	UTILIT	E		Utilities
Note: All of the Accounts in the following section may only be used in the Financial Reporting Ledger. They should never be used in transactions that post to the Actuals Ledger.
A	629G	A		Student Loan Receivable - Current
A	630G	A		Allowance for Doubtful Accts - Loans - Current
A	653G	A		Construction in Progress	Capital assets under construction or development that have not yet been placed into service, such as a building or parking lot. Capital assets are not subject to depreciation while in a construction in progress status.
A	710G	L		Contract Retainage
A	711G	L		Installment Purchase Obligations
A	715G	L		Advance from Other Funds
A	717G	L		State of WI Energy Efficiency Loan
A	719G	L		Interest Payable
A	720G	L		Other Payables
A	770G	L		Capital Lease Obligations - Current
A	771G	L		Notes & Bonds Payable - Current
A	773G	L		Compensated Absences - Current
A	774G	L		Compensated Absences - Long Term
A	775G	L		Deposits of Student Organizations
A	830G	F		Restricted for Student Loans
A	831G	F		Restricted for Others
A	855G	F		Expendable
A	870G	F		Prior Period Adjustment
A	924G	R		State Aid
A	960G	R		Gift Revenue Adjustment
A	961G	R		Capital Contributions Adjustment
A	962G	R		State Revenue Adjustment
A	963G	R		Private Revenue Adjustment
A	964G	R		Auxiliary Sales & Services of Educational Activities
A	965G	R		Adjust Other Operating Revenue
A	966G	R		Local Revenue Adjustment
A	967G	R		Auxiliary Federal Grants & Contracts
A	970G	R		Scholarship Allowance Revenue
A	980G	R		Earnings - GAAP
A	981G	R		Additions to Permanent Endowments
A	997G	R		Other Additions Plant Funds
A	998G	R		GPR Bond & Note Proceeds Plant Funds
A	999G	R		Gain on Sale of Fixed Assets
A	270G	E		Scholarship Allowance Expense
A	381G	E		Interest on Indebtedness
A	382G	E		Bad Debt Expense - GAAP
A	570G	E		Student Loan Matching Transfer
A	590G	E		Loss on Disposal of Fixed Assets
A	591G	E		Other Expenses Plant Funds
A	968G	E		Adjust Other Operating Expenses

Note: All of the Accounts below should only be used for Gift/Grant budget transactions in the Standard Budget Ledger, and must include the PROJ_Grant scenario code.
A	ZALTER	E		Alterations & Renov.-prjbud
A	ZCAPOT	E		Other Capital-prjbud
A	ZCOMPU	E		Computing Costs-prjbud
A	ZCONSL	E		Consultant Services-prjbud
A	ZEQUIP	E		Equipment-prjbud
A	ZFEES	E		Fees-prjbud
A	ZFRING	E		Fringes-prjbud
A	ZLABIN	E		Lab & Instruct. Mat.-prjbud
A	ZLUMP	E		Lump Sum Budgets-prjbud
A	ZOTHER	E		Other-prjbud
A	ZOVRHD	E		Overhead-prjbud
A	ZPATNT	E		Patient Care-prjbud
A	ZPUBLC	E		Publications-prjbud
A	ZSALES	E		Sales Credits-prjbud
A	ZSALFA	E		Faculty Salaries-prjbud
A	ZSALHR	E		Hourly Salaries-prjbud
A	ZSALOT	E		Salaries, Other-prjbud
A	ZSALPA	E		PA salaries-prjbud
A	ZSALRA	E		RA salaries-prjbud
A	ZSALRY	E		Salaries-prjbud
A	ZSALSR	E		Salaries, Sr Personnel-prjbud
A	ZSALST	E		Staff Salaries-prjbud
A	ZSAPHD	E		PHD training-prjbud
A	ZSAPRE	E		Pre-doc salaries-prjbud
A	ZSPACE	E		Space Costs & Rent-prjbud
A	ZSTIPD	E		Stipends-prjbud
A	ZSUBCO	E		Subcontracts-prjbud
A	ZSUPPL	E		Supplies-prjbud
A	ZTRAV	E		Travel-prjbud
A	ZTRAVD	E		Travel Domestic-prjbud
A	ZTRAVF	E		Travel Foreign-prjbud
A	ZTUIFE	E		Tuition & Fees-prjbud