Range
Title
Definition
60000 – 60019
Travel – Domestic, Out-of-State
Travel expenses of University employees for travel to any of the other 49 states, U.S. possessions, and Canada. Conference registration fees generally should be recorded in account range 64700-64713; when the conference is directly related to the travel incurred, the conference fees can be recorded in this account range.. Refer to University Policy 3-030: Travel for a complete explanation of allowable travel expenses and reimbursement policy.
60100 – 60119
Travel – Domestic, In-State
Travel expenses of University employees for travel within the state of Utah. Conference registration fees generally should be recorded in account range 64700-64713; when the conference is directly related to the travel incurred, the conference fees can be recorded in this account range. Refer to University Policy 3-030: Travel for a complete explanation of allowable travel expenses and reimbursement policy.
60200 – 60215
Travel – Foreign
Travel expenses of University employees for travel outside the 50 states, U.S. possessions, and Canada. Conference registration fees generally should be recorded in account range 64700-64713; when the conference is directly related to the travel incurred, the conference fees can be recorded in this account range. Refer to University Policy 3-030: Travel for a complete explanation of allowable travel expenses and reimbursement policy.
60300 – 60306
Travel – Rsrch/Study Participt
Travel expense reimbursement (such as hotel, mileage, meals, etc.) paid to sudy participants or research patients. Participant Support Costs - Travel for training projects, conferences, etc. must use account code 62315.
60400 – 60406
Travel – Non University
Travel expenses for individuals who are not employees of the University such as recruits. For participant support use account range 62300-62305. Refer to University Policy 3-030: Travel for a complete explanation of allowable travel expenses and reimbursement policy.
61000 - 61021
The cost of equipment having an anticipated life of at least one year and a value of $5,000 or more. The value of the equipment includes the cost of the equipment, freight charges, and any installation charges.
61100 - 61119
The cost of materials used in fabrication projects where the completed cost will be greater than $5,000. Upon completion for the project, these costs will be journalized to account 61000 by the Property Accounting Department.
61200 - 61200
Equipment Transfers
The amount agreed upon by the departments involved in an interdepartmental purchase of University equipment. Both the debit and credit amounts should be recorded in these accounts. A fully completed Retirement/Transfer Form should be forwarded to the Property Accounting Department to properly record the transfer of ownership of the equipment.
61300 - 61303
Equipment Credits
The amount credited to a department for the sale of capital equipment. This account range is used exclusively by University Surplus & Salvage.
61390 - 61390
Agency Defined Equipment under $5,000
To be used when the awarding agency of a Contract or Grant defines equipment as anything less than $5,000. (e.g. if the awarding agency defined equipment as anything with anticipated life of at least one year and costing over $500. All items between $500 to $4,999 would be charged to this account).
61400 – 61409
Noncap $3K<$5K
Noncapital equipment with an acquisition cost greater than or equal to $3,000 but less than $5,000.
61410 – 61416
Computers<$5K
All university-owned computers, laptops, tablets and cell phones of any value less than $5,000 that may contain Personally Identifiable Information (PII) at any point during the university’s ownership of the asset.
61417 – 61419
Opt Noncap<$3K
Noncapital equipment having an acquisition cost or donated value less than $3,000 and having a useful life in excess of one year. Assets in this category are to be inventoried at the discretion or option of the departments or units, but not required.
62000 - 62017
Cost of Goods Sold
For use of departments which maintain an inventory of items for sale to its customers.
62100 - 62121
Consultants/Independent Contractors
Payments to consultants, and independent contractors for professional services rendered, such as audit fees paid to public accounting firms, computer design charges paid to software vendors, etc. Such services may be rendered by business entities or individuals. In accordance with University Policy 3-111, a properly completed Consultant/Independent Contractor form must accompany any request for payment using this account range.
62130
Guest Lectures / Performers
Payments to guest lecturers or performers for professional services rendered, such as speeches, presentations, performances, etc. Such services may be rendered by business entities or individuals. In accordance with University Policy 3-111, a properly completed Guest Lecturer/Performer form must accompany any request for payment using this account range.
62150
Participant Compensation
Compensation (e.g. cash, gift cards) for services or support provided by a human research subject participant (e.g. running on a treadmill, filling out a survey, providing blood for a study) or stakeholder / advisory group participant. **Participant Compensation is NOT Participant Support Costs. **Travel costs paid to a compensated research study participant must be paid on account code 60300, Travel - Research / Study Participant.
62200 - 62206
Royalties
Payments to authors, composers, inventors, etc. for the use of their copyrighted or patented works or products.
62300 - 62304
Partic Supprt Costs - Stipends
A stipend is a set amount of money paid directly to a participant, for an educational purpose, on a Sponsored Project. Stipends will typically occur on NSF and occasionally on NIH grants and be related to undergrad traineeships, grad traineeships and fellowships, and postdoc fellowships. Payment requests for stipends must be submitted on the Educational/Research Traineeship Grant Form. **Non-Sponsored Project fellowships and Fellowships/Traineeship that are NOT awarded as ‘Participant Support Costs’ should use account code 66900. **Compensation to a study participant in cash or with a gift card must use account code 62150, Participant Compensation.
62305
Partic Support Costs - Travel
Travel costs (i.e. transportation, lodging, per diem, registration fees, etc.) for participants (not employees on the project) while in travel status. The sole purpose of the trip must be to participate in the project activity. **Travel costs paid to a compensated research study participant must be paid on account code 60300, Travel - Research / Study Participant.
62310
Partic Supt Csts - Subsistence
The cost of a participant’s housing and meal costs necessary for the individual to participate in the project are generally allowed, provided these costs are reasonable and limited to the days of attendance. Participants who live in the local area are not entitled to subsistence payments, although they may participate in meals and breaks provided at the meeting or conference.
62315 - 62319
Participant Supt Costs - Other
Other costs not identified above that are Participant Support Costs (PSC). All PSC - Other expenses must be separately identified and justified in the proposal budget AND awarded by the sponsor. Costs in PSC- Other might include participant tuition, health insurance, materials and supplies for participants use, and other expenses specifically incurred for participants of the project.
62400 - 62443
Operational Supplies
The purchase of supplies (e.g. cleaning supplies, light bulbs, paper, etc.) used in the product or service provided by the department. This range will normally be used by recharge centers, service units, or auxiliary enterprises.
62500 - 62528
Office Supplies
The purchase of supplies necessary for the administrative or clerical functions of an office. Office supplies may not be charged to Contract or Grant projects (Fund 5000) unless an office supply category is specifically identified in the contract or grant.
62600 - 62644
Lab and Technical Supplies
The purchase of lab or technical supplies. Expenses related to animal care should be recorded in account range 66200-66219.
62700 - 62725
Computer Services
Charges by the Computer Center, Administrative Computing Services, off-campus service bureaus, and others providing computer and data processing services. Costs for computers (PC's & Mac's) should be recorded in either equipment, supplies, or repairs and maintenance as appropriate.
62800 - 62834
Subawards under $25,000
The first $25,000 of expenditures, in Contracts and Grants (Fund 5000), on each subaward initiated by the University with outside contracting entities. Expenditures exceeding $25,000 should be recorded in account range 62900-62934. Subawards may only be initiated by departments given specific authority for contractually obligating the University.
62900 - 62934
Subawards over $25,000
Expenditures, in Contracts and Grants (Fund 5000), exceeding the first $25,000 on each subaward initiated by the University with outside contracting entities. The first $25,000 in expenditures on a subaward must be recorded in account range 62800-62834. Subawards may only be initiated by departments given specific authority for contractually obligating the University.
63000 - 63029
Printing and Photocopying
The cost of printing, blue printing, photocopying, photographing, etc. incurred in producing documents or other printed material.
63100 - 63107
Publishing/Page Charges
Costs incurred for publishing articles or papers in magazines, journals, etc.
63200 - 63219
Telcom - Monthly Recurring Charges
Telecommunication monthly recurring charges such as telephone line and equipment. (Note that telcom costs may not be charged to Contracts and Grant projects (Fund 5000) unless a telcom category is specifically identified in the contract or grant.)
63300 - 63319
Telcom - Other Charges
Telecommunication other charges & credits such as installation & repair charges, network support center hourly charges, cellular monthly plan, and other miscellaneous charges. (Note that telcom costs may not be charged to Contracts and Grant projects (Fund 5000) unless a telcom category is specifically identified in the contract or grant.)
63400 - 63419
Telcom - Toll Charges
Telecommunication toll/usage charges such as long distance calls and cellular airtime charges.
63500 - 63519
Telcom - Miscellaneous
Telecommunication costs that should not be appropriately charged to monthly recurring, other charges, or toll accounts. (Note that telcom costs may not be charged to Contracts and Grant projects (Fund 5000) unless a telcom category is specifically identified in the contract or grant.
63600 - 63619
Postage
The cost of mailing. Costs incurred for shipping should be recorded in account range 63700-63719. Postage may not be charged to Contract and Grant projects (Fund 5000), unless a postage category is specifically identified in the contract or grant.
63700 - 63719
Shipping/Freight
Costs incurred for shipping and freight that are billed independent of the goods being shipped. If freight is included on an invoice for goods being purchased, the freight should be charged to the same account as the goods. Freight charges for equipment with a cost of $5,000 or more should be charged directly to account range 61000-61021.
63800 - 63819
Uncollectable Receivables (Bad Debts)
The expense of interest receivable that is written off as uncollectable.
63850 - 63850
Uncollectable Receivables (Interest)
The expense of interest receivable that is written off as uncollectable.
63900 - 63919
Moving Expenses
Charges incurred for the reimbursement or payment of moving expenses for new faculty and administrative employees (see Guideline G5-403I Moving Allowances). Payments to the University Transportation Department for moving an office from one location on campus to another should be recorded in account range 64300-64319.
64000 - 64019
Service Charges/Fees
Payments for service charges or fees such as bank charges, collection fees, usage fees, etc. Fees for special licenses or professional fees should be recorded in account range 66400-66410.
64100 - 64103
Cash Variations
The difference between calculated deposit amounts (revenue) and the actual count of cash and cash items included in the deposit.
64200 - 64209
Advertising
The cost of advertising, including printing, mailing supplies, television, radio, etc. for events, conferences, employee recruitment, courses, etc. Advertising for the purpose of public relations should be recorded in account range 64500-64522.
64300 - 64319
University Services
The costs of services provided by University departments that should not appropriately be charged to other specifically identified accounts such as recharge centers, public safety services, transportation services.
64400 - 64409
Interest
Interest payments on loan or lease agreements whether the lender or lessor is an off campus vendor or another University department.
64500 - 64522
University/Alumni Relations
Expenses associated with maintaining community, departmental, or alumni relations. All advertising costs associated with promotional efforts for university or alumni relations purposes should be recorded in this account range.
64600 - 64611
Membership Dues in Associations
Membership fees and annual dues to outside business, technical, or professional organizations. Proper vice presidential approval (see University Rule R3-100E) must be obtained for the payment of membership fees and annual dues to country clubs or other social organizations and must be recorded in account 64600. Membership fees and annual dues may not be charged to Contract and Grant projects (Fund 5000), unless a membership category is specifically in the contract or grant.
64700 - 64713
Professional Development
The costs incurred for the training or instruction of employees that enhance the employees' ability to perform work related responsibilities. Conference registration fees (not travel costs) should be recorded in this account range.
64800 - 64803
Utilities - Electricity
Charges for electricity.
64809 - 64809
Utilities - Electricity Contra
Amounts received by Plant Operations for electricity charged to campus departments.
64900 - 64901
Utilities - Heat
Charges for heat.
64909 - 64909
Utilities - Heat and Steam Contra
Amounts received by Plant Operations for heat and steam charged to campus departments.
65000 - 65002
Utilities - Water and Sewer
Charges for water and sewer.
65009 - 65009
Utilities - Water and Sewer Contra
Amounts received by Plant Operations for water and sewer charged to campus departments.
65100 - 65101
Utilities - Natural Gas
Charges for natural gas.
65109 - 65109
Utilities - Natural Gas Contra
Amounts received by Plant Operations for natural gas charged to campus departments.
65200 - 65201
Utilities - Other
Charges for other utilities not specified in the range 64800-65101.
65209 - 65209
Utilities - Other Contra
Amounts received by Plant Operations for other utilities charged to campus departments.
65300 - 65325
Repairs and Maintenance
The cost of non capitalized repairs and maintenance, including maintenance contracts, to machinery, office equipment, buildings, etc. Costs for repairs and maintenance of vehicles should be recorded in account range 66100-66119. See University Policy 3-052 for capitalization policies.
65400 - 65404
Equipment Rental
The cost of renting or leasing equipment, other than vehicles, including copy machines, machinery, etc. For vehicle rental use account range 65600-65619.
65500 – 65509
Space Rental
The cost of renting or leasing office, lab, classroom, or storage space whether the space is part of a building or the entire building.
65510 – 65519
Lease Rent Intra-University
The cost of renting or leasing office, lab, classroom, or storage space whether the space is part of a building or the entire building by a University department or University
65520 – 65529
Lease Rent 3rd Party
The cost of renting or leasing office, lab, classroom, or storage space whether the space is part of a building or the entire building by a 3rd Party (outside entity).
65530 – 65539
Lease CAM Intra-University
The Common Area Maintenance (CAM) cost associated with a space lease / rental agreement (see 65510 – 65519) by a University department or University Entity.
65540 – 65549
Lease CAM 3rd Party
The Common Area Maintenance (CAM) cost associated with a space lease / rental agreement (see 65510 – 65519) by a 3rd Party (outside entity).
65600 - 65619
Vehicle Rent
The cost of renting or leasing motor vehicles for purposes other than travel. Auto rentals for travel related activities should be recorded in the appropriate travel account.
65700 - 65719
Other Rentals
Rental or leasing costs that do not fit other rental categories specified above. For renting of animals use account range 66200-66219.
65800 - 65812
Insurance
All charges for property, casualty, liability, and malpractice insurance including deductibles amounts paid as a result of insurance claims.
65810
Insurance
Health Insurance premiums for students and trainees paid for by either a University Department (Activity) or by a Sponsored Award (Project).
65900 - 65929
Business Meals/Entertainment
Business Meal expenses include all costs incurred for meals at which University business is conducted. Entertainment includes expenses incurred for amusement, diversion, and social activities. Such expenses include, but are not limited to, tickets to shows or sporting events, meals, lodging, rentals, transportation, gratuities, etc. Entertainment expenses may not be charged to Contract or Grant projects (Fund 5000) unless an entertainment category is specifically identified in the Contract or Grant. For expenses that benefit employee morale, use account range 66000-66007.
66000 - 66007
Employee Morale
Expenses incurred in accordance with the University's established programs for service excellence, improvement of working conditions, employer-employee relations, employee morale, and employee performance. Expenses for departmental socials (see University Policy 3-031), such as holiday parties or 5-year employment anniversary celebrations should be recorded in this account range.
66100 - 66119
Vehicle Expense
The cost of maintaining vehicles owned or leased by the University, including gas, oil, and maintenance and repair.
66200 - 66219
Animal Services
All expenses related to animal care such as purchasing, renting, leasing, caring, or disposing of animals.
66300 - 66332
Other Services
The cost of other services not specifically identified in the account ranges above.
66400 - 66410
Licensing Fees
The cost of special licenses required for the operation of scientific equipment, providing services (e.g. Public Health permits for food service workers), or other professional licenses. For usage fees, service charges, etc., use account range 64000-64019.
66500 - 66506
Patient Care
The cost of routine and ancillary medical services (e.g. hospital or pharmacy charges) on either an inpatient or outpatient basis. The following are not patient care costs: reimbursement of personal expenses, such as patient travel, consulting physician fees, or any direct payments to patients, subjects, volunteers or donors.
66600 - 66605
Tuition Waivers
The portion of University tuition waived for faculty, staff and their dependents (see University Policy 5-305). Also used for recording tuition waived for graduate Teaching Assistants (TA's), Teaching Fellows, (TF's), and Research Assistants (RA's). Tuition waivers are a release of the obligation to pay tuition and are not payments made on behalf of students by University departments (see account range 66700-66703).
66700 - 66703
Tuition Payments
University tuition payments made on behalf of employees by University departments for the benefit of the department. Does not include tuition waivers as part of the employee benefit package or other waiver programs approved by the President (see account range 66600-66605). Payments to attend seminars or classes as part of a job related activity are not tuition, even though the organization may use that term, and should be recorded as professional development expenditures in account range 64700-64713.
66800 - 66832
Awards/Honorariums
Payments made to students or others for recognition of scholastic achievement, teaching excellence, other special achievements or prizes. For payments to guest lecturers/performers use account range 62100-62121; payments for fellowships or scholarships use account range 66900-66902; and payments to stakeholder / advisory group participants use account code 62150.
66900 - 66902
Scholarships/Fellowships
Financial assistance where the recipient is not required to render any service as consideration for the award. Payment requires completion of an "Application for Traineeship" form. Regulation governing the taxability of such payments can be found in Section 117 of the Internal Revenue Code.
67000 - 67022
Books/Subscriptions
The purchase of books, manuals, magazines, journals, subscription, on-line services, etc. This includes the original cost and annual update fees of reference services.
67100 - 67102
Depreciation
67200 - 67203
General and Administrative-Central Admin
Administrative costs allocated to Auxiliary Enterprises and Service Units.
67300 - 67302
General and Administrative-Auxiliary Admin
Administrative costs allocated to Auxiliary Enterprises from Auxiliary Enterprises Administration.
67400 - 67499
Mandatory Transfers - Out
Amounts transferred, to other Projects/Activities within the University, as a result of binding legal agreements with agencies outside the University. The fourth digit of the account will match the first digit of the fund in the corresponding Chartfield.
67500 - 67599
Nonmandatory Transfers - Out
Amounts transferred, to other Projects/Activities within the University, at the discretion of the governing board or management to serve a variety of objectives, such as additions to loan funds, additions to quasi-endowment funds, voluntary renewals and replacements of plant, etc. The fourth digit of the account will match the first digit of the fund in the corresponding Chartfield.
68700 - 68700
Vendor Discounts
Discounts taken for payments made to vendors within discount terms. The expense is debited for the gross invoice amount and this discount account is credited for the available discount. This account is intended to offset expenses and is not to be used as an expense account for recording departmental expenditures.
68800 - 68809
Principal Payments
Payments to retire bond and lease purchase debt.
68900 - 68936
Expenditure Recoveries
Reimbursement of expenses when allocating the reimbursement among Accounts in which the expenses were recorded as impractical. In the case of Contracts and Grants (Fund 5000), these Accounts are used to record program income when a separate program income Project has not been established.
79000 - 79004
Construction - Capital
Expenses of construction projects whose total cost exceeds the capitalization limit.
79100 - 79108
Construction - Non Capital
Expenses of construction projects whose total cost is less than the capitalization limit.
80000 - 80000
Account Closing
Projects (Fund 5000) used to close budgets and expenditures. Used by Grants & Contracts Accounting Only Activities - amounts paid to individuals, corporations, foundations, associations, universities, etc. for the purpose of closing an activity that is no longer required.
80001 - 80001
Clinical Testing - Budget Only
Budgets (no expenditures) for all clinical testing projects in Contracts and Grants (Fund 5000).
80002 - 80002
Institutional Allowance - Budget Only
Budgets (no expenditures) for all clinical testing projects in Contracts and Grants (Fund 5000).
80003 - 80003
Budget Holding - Budget Only
Budgets (no expenditures) for recording Budgets which are awarded but are not yet authorized to spend (Fund 5000).
80004 - 80004
Administrative Allowance
Loan Fund Only - costs charged for administering Federal Loan Programs. Amounts determined by the Financial Aid Department.
80005 - 80005
Cost of Collection
Loan Fund Only - Expenses incurred for the collection of outstanding loans
80006 - 80006
Repayments to Federal Government
Loan Fund Only - Funds returned to the Federal Government which were received from the Federal Government for Federal Loan Programs.
80007 - 80007
Repayments to University of Utah
Loan Fund Only - Funds returned to the University of Utah which were used to match funds received from the Federal Government for Federal Loan Programs.
80100 - 80124
Principal & Interest Cancelled
Loan Fund Only - Bad debt expense associated with writing off or canceling loans and interest receivable.
89900 - 89901
Facilities and Administration costs(Research Accounting Only)
Facilities and Administration costs charged to Contract and Grant projects. Grants & Contracts Accounting is the only office authorized to use this account range.