Get documents about "ET Locator Expenses 1-26-12 - Yale University
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Updated April 17, 2012
Expenditure Type # Expenditure Type Name Account Type ET Description
To record deposit of all cash receipts, excluding investment income or deposits. To record cash
disbursements to pay vendors and employee expense reimbursements, and to fund payroll or other bank
011001 Operating Cash Assets accounts.
011002 Cash Clearing Account Assets RIF Account
Minimal cash available to departments for meeting current operating needs. Reimbursements for
012001 Petty Cash Assets expenditures are made on an imprest basis from the operating cash account (011001).
Petty cash to be used as change money against petty cash used for operating purposes; for use by
012002 Petty Cash Change Box Assets departments with admission income such as Athletics, Peabody, and Drama (Yale Rep.)
Cash available to departments for payments to study participants. Reimbursements for expenditure are made
012003 Petty Cash - Study Participants Assets on an imprest basis from the operating cash account (011001).
013001 Deposits Assets Cash accounts maintained separately for purposes other than operating
To record receivables due from a federal granting institution for expenses charged to a grant and contract
031101 Fed G&C Receivable Assets source (FEDGC 42000-42999).
031102 Fed G&C Payments Received Assets To record payments received from a granting agency
031103 Fed G&C Funds Returned Assets To refund Federal G&C Cash
031107 Fed G&C Allow. for Doubtful Acct Assets Used to identify amount in Allowance for Doubtful Accounts.
To record receivables due from a non federal granting institution for expenses charged to a grant and contract
031201 Non-Fed G&C Receivable Assets source (NFDGC 43000-43999).
031202 Non-Fed G&C Payments Recieved Assets For use when receiving cash on a nonfederal sponsored agreement.
031203 Non-Fed G&C Funds Returned Assets For use when returning cash to a sponsor.
031204 Non-Fed G&C Interest Credited Assets For interested earned on sponsored awards that serves to increase the award amount.
To be used for recognition of receivable when transferring non-federal award residual cash to departmental
031209 G&C Residual Cash Transfer Assets account.
To record amounts received from granting agencies for all sponsored agreement sources (FEDGC, NFDGC
031401 Unapplied A/R-Sponsored Act Assets and CLINL) and not yet applied to a specific accounts receivable account.
Amounts owed by students on their bursars account. Includes: term bills, fees, fines, board extras, service
032101 Student Receivable Assets charges and credits for loans, scholarships and cash receipts.
Amounts billed for services rendered to patients by the Medical School Patient Financial Services or other
033101 Med Services Receivable-OPS Assets medical areas.
Allowance for adjustment of medical fees billed by Patient Financial Services. Credit account to set up the
033201 Allow. for Med Fee Adj-OPS Assets allowance with the offsetting debit to 444401.
Allowance for receivables billed by the PFS and other medical areas deemed to be uncollectible. Credit
033301 Allow. for Doubtful Acct-Medical-OPS Assets account to set up the allowance with offsetting debit to 444601.
033501 Cash Clearing-OPS Assets Account to record initial receipt of cash.
Amounts advanced by the University to employees and others for travel or other expenses. This account is
034101 Travel Advance Assets credited when the employee submits their expense report and/or returns the unused portion of the advance.
Amounts advanced by the University to Employees or others for expenses other than travel. This account is
034151 Expense Advance Assets credited when the employee submits their expense report and / or returns the unused portion of the advance.
034161 Employee Expense Receivable Assets Used to separate personal expenses while traveling on University business.
034171 Travel Advance - Dept. Revolving Assets Travel Advance - Dept. Revolving
034181 Study Participant Advance Assets Advances for payments to study participants that can be replenished to original amount until the study is over.
034201 Salary & Vacation Advance Assets Payroll advances made to employees.
034301 Deposits Assets Initial payments made that are usually required by contract.
034501 Amounts Due from Institutions Assets Amounts due from outside institutions.
034601 Other Receivables Assets Amounts due from individuals and organizations not classified in any other receivable accounts.
To hold Med B payments made by the University on behalf of Post-retirement plan. Replaces the use of
034610 Health Receivable - Med B Assets expenditure type 737100 for this purpose.
034701 ADA - Non Medical Assets Allowance for doubtful accounts for non medical accounts receivable estimated to be uncollectible.
034801 Unapplied A/R-Other Assets Amounts received in payment of other receivables not yet applied to specific accounts receivable.
034905 YP Reserve for Sales Returns Assets Estimate of sales to be returned to Yale Press
034906 YP Receivables - TriLiteral Assets Yale Press receivables from customers via TriLiteral
034907 YP Reserve Royalty Write-Off Assets Estimate of Yale Press royalties paid in advance that will never earn out
037101 Alumni Fund Receivable Assets Pledges due from alumni as part of the fundraising effort by the Yale Alumni Fund.
037201 Contributions Receivable - Operating Assets Pledges due from alumni not relating to the Alumni Fund.
037202 Contributions Receivable - Financial Assets Pledges due from alumni not relating to the Alumni Fund - financial.
037203 Contributions Receivable - Physical Assets Pledges due from alumni not relating to the Alumni Fund - physical.
037301 Allow. for Doubtful Acct-Alumni Assets Allowance for pledges deemed to be uncollectible - alumni fund only.
071201 Perkins Loan Program Assets Student loan notes receivable relating to the Perkins Loan Program.
071301 Tuition Postponement Option Plan Assets Student loan notes receivable relating to the TPO/CRO Program.
071401 Other Student Loan Notes Rec Assets Other student loan notes receivable.
Year end accrual of interest receivable from students on all student loans. Represents interest earned by the
071501 Accrued Interest Receivable Assets University, but not yet paid by students at year end.
071701 Allowance for Doubtful Accounts Assets Amount of student loan notes estimated to be uncollectible.
Amounts due from other sources not specifically identified in other receivable accounts. Includes: loans to
072001 Other Notes Receivable Assets faculty and employees under special circumstances.
To adjust the original basis in notes receivable to market value based on changes in interest rates or other
072002 Notes Receivable-Market Value Adj Assets market conditions.
081101 Domestic Equity Assets Cost of domestic equity, e.g. U.S. stocks, investments
Difference between investment cost and investment market value for domestic equity, e.g. U.S. stocks,
081102 Domestic Equity-Market Value Adj Assets investments
081103 Domestic Equity-Managers Cash Assets Cash balances in domestic equity, e.g. U.S. stocks, investment accounts
081104 Domestic Equity-Investment Receivable Assets Receivables from investments sold or income due in domestic equity, e.g. U.S. stocks, investment accounts
081105 Domestic Equity-Investment Payable Assets Payables from investments purchased in domestic equity, e.g. U.S. stocks, investment accounts
081201 Fixed Income Assets Cost of fixed income, e.g. bonds, investments
081202 Fixed Income-Market Value Adj Assets Difference between investment cost and investment market value for fixed income, e.g. bonds, investments
081203 Fixed Income-Managers Cash Assets Cash balances in fixed income, e.g. bonds, investment accounts
081204 Fixed Income-Investment Receivable Assets Receivables from investments sold or income due in fixed income, e.g. bonds, investment accounts
081205 Fixed Income-Investment Payable Assets Payables from investments purchased in fixed income, e.g. bonds, investment accounts
Liability account for deferred investment management fees to be paid out of the Endowment pool at a future
081207 Fixed Income-Liability Assets date.
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Updated April 17, 2012
Expenditure Type # Expenditure Type Name Account Type ET Description
081301 International Equity Assets Cost of international equity, e.g. non-U.S. stocks, investments
Difference between investment cost and investment market value for international equity, e.g. non-U.S.
081302 International Equity-Market Value Adj Assets stocks, investments
081303 International Equity-Managers Cash Assets Cash balances in international equity, e.g. non-U.S. stocks, investment accounts
Receivables from investments sold or income due in international equity, e.g. non-U.S. stocks, investment
081304 International Equity-Investment Receivable Assets accounts
081305 International Equity-Investment Payable Assets Payables from investments purchased in international equity, e.g. non-U.S. stocks, investment accounts
081401 Private Equity Assets Cost of private equity, e.g. non-public stock, investments
Difference between investment cost and investment market value for private equity, e.g. non-public stock,
081402 Private Equity-Market Value Adj Assets investments
081403 Private Equity-Managers Cash Assets Cash balances in private equity, e.g. non-public stocks, investment accounts
Receivables from investments sold or income due in private equity, e.g. non-public stocks, investment
081404 Private Equity-Investment Receivable Assets accounts
081405 Private Equity-Investment Payable Assets Payables from investments purchased in private equity, e.g. non-public stocks, investment accounts
081501 Absolute Return Assets Cost of absolute return investments
081502 Absolute Return-Market Value Adj Assets Difference between investment cost and investment market value for absolute return investments
081503 Absolute Return-Managers Cash Assets Cash balances in absolute return investment accounts
081504 Absolute Return-Investment Receivable Assets Receivables from investments sold or income due in absolute return investment accounts
081505 Absolute Return-Investment Payable Assets Payables from investments purchased in absolute return investment accounts
081601 Real Estate Assets Cost of investments in real estate
081602 Real Estate-Market Value Adj Assets Difference between investment cost and investment market value for real estate investments
081603 Real Estate-Managers Cash Assets Cash balances in real estate investment accounts
081604 Real Estate-Investment Receivable Assets Receivables from investments sold or income due in real estate investment accounts
081605 Real Estate-Investment Payable Assets Payables from investments purchased in real estate investment accounts
081611 Natural Resources Assets Cost of Investments in Natural Resources
081612 Natural Resource-Market Value Adj Assets Difference between investment cost and investment market value for natural resource investments
081613 Natural Resource-Managers Cash Assets Cash balances in natural resource investment accounts
081614 Natural Resource-Invest Receivable Assets Receivables from investments sold or income due in natural resource investment accounts
081615 Natural Resource-Invest Payable Assets Payables from investments purchased in natural resource investment accounts
081701 Pooled Life Income Assets Cost of pooled life income funds investments
081702 Pooled Life Income-Market Value Adj Assets Difference between investment cost and investment market value for pooled life income funds investments
081703 Pooled Life Income-Managers Cash Assets Cash balances in pooled life income fund investment accounts
081801 Cash Equivalents - Book Value Assets Cost of short-term, liquid investments with original maturities of three months or less
081921 Pooled Investment-Receivable Assets Suspense account
081951 Allocated Pooled Investment Assets Cost of investments allocated from pools to other entities
Allocated Pooled Investment-Market Value Difference between investment cost and investment market value for investments allocated from pools to
081952 Adj Assets other entities
082101 Mortgages Assets Cost of mortgage loan investments
082102 Mortgages-Market Value Adj Assets Difference between investment cost and investment market value for mortgage loan investments
082303 YP WFC Prepaid Expenses IBM Contract Assets Contracts paid in adv by TriLiteral for benefit of 3 presses - IBM contract
082304 YP WFC Prepaid Expenses BM License Assets Contracts paid in adv by TriLiteral for benefit of 3 presses - Bookmaster license
082305 YP WFC Prepaid Expenses RE Taxes Assets Contracts paid in adv by TriLiteral for benefit of 3 presses - real estate taxes
082306 YP WFC Prepaid Expenses TMM License Assets Contracts paid in adv by TriLiteral for benefit of 3 presses - TMM license
082310 YP Motor Vehicles Assets Purchase of vehicles - TriLiteral
082311 YP Leasehold Improvements Assets Lease improvements to TriLiteral warehouse
082312 YP WFC - Furniture & Fixtures Assets Purchase of furniture - TriLiteral
082313 YP WFC Computer AS400 Assets Purchase of AS-400 - TriLiteral
082314 YP WFC Software Assets Purchase of software - TriLiteral
082315 YP WFC Equipment Assets Purchase of equipment - TriLiteral
082316 YP Bookmaster Services Assets Purchase of Bookmaster - TriLiteral
082317 YP WFC Legal Assets Cost of legal services - TriLiteral origination
082318 YP WFC Outside Services Assets Cost of outside services - TriLiteral origination
082319 YP WFC Outside Services Transfer Assets Cost of outside services - TriLiteral origination
082320 YP WFC Warehouse Transfer Assets YP WFC Warehouse Transfer
082321 YP Paid-In-Capital TriLiteral Assets Cost of warehouse transfer - TriLiteral origination
082322 YP Amortization TriLiteral Investment Assets Accumulated write-down of Yale Press TriLiteral investments
082401 Programmatic Investments Assets Cost of business investments
082402 Interest Rate Swap Hedges - Mkt Val Adj Assets To record the changes in market value for interest rate swap hedges
082501 Outside Trust Investments Assets To isolate outside trust investments
Outside Trust Investments-Market Value
082502 Adj Assets Difference between outside investment cost and outside investment market value for business investments
082601 Retirement Funds Investments Assets Cost of retirement fund investments.
082700 Wind Energy Investment Assets Investment in Wind Energy
082701 Renewable Energy Credits Assets Renewable Energy Credits
101101 Accrued Income Interest on Bonds Assets Interest accrued on bonds and short-term investments
101201 Accrued Income Dividends Assets Dividends accrued on domestic and international equity investments
101301 Accrued Income Rentals Assets Income accrued on rental properties.
101401 Accrued Income Other Assets Income accrued on investments not covered by other accrual categories.
102001 Prepaid Expense Assets Payments made for services to be performed or goods to be received in the future.
102100 YP Royalty Advances Unpublished Books Assets Yale Press royalties paid in advance for books not published
102101 YP Royalty Advances - Subsidy Assets Yale Press subsidy for royalties paid in advance for books not published
102102 YP Goodwill Anchor Assets Purchase price vs fair market value of Anchor Bible acquisition
102103 YP Royalty Advances Published Books Assets YP Royalty Advances Published Books
103101 Dining Hall Supplies Assets Dining Halls supply inventory
103301 Chemicals Assets Chemical inventory
103401 Trade Supplies Assets Trade Supplies Inventory
103501 Yale Press Assets Inventory at Yale Press
103511 YP Finished Goods - Inventory Assets Finished books in Yale Press inventory
103512 YP Finished Goods - Inventory Write Down Assets Reserve for obsolete Yale Press finished books
YP Development & Production Costs -
103513 Encounters Assets Yale Press development and production costs for Encounters
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Expenditure Type # Expenditure Type Name Account Type ET Description
YP Development & Production Costs -
103514 Encounters - Write Down Assets Reserve for obsolete Yale Press development and production costs for Encounters
103521 YP WIP - NH Committed Assets Accumulated costs of Yale Press pre-published books
103522 YP WIP - NH UnCommitted Assets Accumulated costs of Yale Press pre-published books
103523 YP WIP - Development Projects Assets Accumulated costs of Yale Press pre-published development projects.
103524 YP WIP - NH Accrual Acct Assets Accumulated costs of Yale Press books received but not closed
103525 YP WIP Plant Assets Yale Press plant work-in-process inventory
103526 YP WIP Inventory Assets Yale Press inventory work-in-process inventory
103531 YP Unbound Sheets Assets Paper at Bindery for Yale Press books to be printed
103541 YP Other Materials Assets Other Yale Press inventory at Bindery
103601 Other Materials & Supplies Assets Other materials & Supplies Inventory.
Proceeds from the sale of bonds or notes which are held by trustees until used for the cost of construction
105101 Deposits - Bond Indentures Assets projects.
105102 CHEFA Deposit In Transit Assets For use by the CMS System
105103 CHEFA Outstanding Draws Assets For use by the CMS System
105104 Deposits Interest Income Assets To record interest income separately from principal interest earned on CHEFA issues.
105105 CHEFA Outstanding Draw-Interest Income Assets To distinguish draws of interest earned on CHEFA issues from drawings of principal.
To capitalize expenses associated with bond issuance. Amounts are amortized over the life of the bond
105201 Bond Issue Costs Assets issued.
131001 Land Assets To record the cost of land owned by the University.
132101 Buildings Assets To record the cost of buildings owned by the University.
132201 Accumulated Deprn - Building Assets To record accumulated depreciation on University owned buildings.
To establish the liability for future lease payments, the capital asset, related accumulated depreciation, and
132301 Capital Lease Building Assets the related expenses, including depreciation expense and interest expense.
Accumulated Deprn - Capital Lease To establish the liability for future lease payments, the capital asset, related accumulated depreciation, and
132401 Building Assets the related expenses, including depreciation expense and interest expense.
133101 Equipment Assets To record the cost of equipment owned by the University.
133201 Accumulated Deprn - Equipment Assets To record accumulated depreciation on University owned equipment.
134001 Other Assets Assets Assets not classified under any Other Asset categories.
134101 Accumulated Deprn - Other Assets Assets To record accumulated depreciation of other assets
To record costs of construction in progress on University buildings. Upon substantial completion these costs
135101 CIP - Buildings Assets are transferred to 132101 - Buildings.
To record costs of construction in progress on University other assets. Upon substantial completion these
135201 CIP - Other Assets Assets costs are transferred to 134001 - Other Assets.
201001 Vendors Liability Liabilities Accounts payable accrual account to record payments due to vendors for materials and services received.
203001 Expense Accruals Liabilities To manually accrue for expenses incurred, but not yet paid (i.e. electricity, telephone, rentals).
203010 Swap Accruals Liabilities To break out accruals for interest rate swaps (CHEFA and commercial paper)
204001 YP Royalty Accrual Distribution Liabilities Accrual for royalties due on books distributed by Yale Press
204002 YP Royalty Accrual YP-Owned Books Liabilities Accrual for royalties due on books owned by Yale Press
205001 Med Svces Refund Liabilities Amounts owed to patients for refunds on medical services provided.
To record liability incurred under the Universitys self-insurance policy. Used primarily by University Health
207001 Self Insurance Claims Liabilities Services).
209001 Other Payables Liabilities To record payables which are not classified under any Other Payable accounts.
To record the amount of salaries and wages payable to employees. Debit account for transfer of funds from
210001 Accrued Wages & Salaries Payable Liabilities operating cash account to payroll cash account.
To record the amount of social security and Medicare tax withheld from employee paychecks (plus employer
211101 FICA Liabilities match) and owed to the Federal Government.
To record the amount of federal income tax withheld from employee paychecks and owed to the Federal
211201 Federal Withholding Liabilities Government.
211202 Federal Withhold Clearing Account Liabilities No Description
To record the amount of CT state income tax withheld from employee paychecks and owed to the State
211301 CT State Withholding Liabilities Government.
211302 CT State Withhold Clearing Account Liabilities No Description
CT Sales and Use tax collected by the University on the sale of goods and/or services not exempt from CT
sales and use tax. The University is required to remit the tax collected to the CT Department of Revenue
214001 CT State Sales Tax Liabilities Services on a monthly basis.
221001 Pension Liabilities Payroll deductions/University contribution if applicable for contributory retirement plans.
222001 Dental Liabilities Payroll deductions/University contribution if applicable for dental insurance coverage.
223001 Group Life Insurance Liabilities Payroll deductions/University contribution if applicable for group life insurance coverage.
224001 Retiree-Medical Liabilities Payroll deductions/University contribution if applicable for retiree medical benefits.
225001 Active Employee-Medical Liabilities Payroll deductions/University contribution if applicable for active employee medical insurance coverage.
Payroll deductions/University contribution if applicable on various payroll deductions. Includes: Payroll
226001 Payroll Deductions Liabilities attachments, credit union, union dues, united way, mortgages, and other deductions.
Payroll deductions/University contribution if applicable on other benefits. Includes: Long Term Disability.
227001 Other Benefits Liabilities Also used to record the Universitys vacation accrual - offset is account 721100 - Compensated Absences.
Credited for cash received under lines of credit with federal agencies. Debited at year end to clear related
231101 Fed G&C Advances Liabilities receivables accounts (031101 - Fed G&C Receivable).
Credited for cash received under lines of credit with non-fed agencies and monies received from foundations
and others on a regular payment schedule. Debited at year-end to clear related receivables account 031201-
231201 Non Fed G&C Advances Liabilities Non-Fed G&C Receivable.
233101 Bursars Liabilities To record income collected by the Bursars Office, but not yet earned.
233301 Other Advances Liabilities To record monies collected by the University which are not yet considered income to the University.
233401 YP Royalty Payable Liabilities Yale Press royalty obligations moved to accounts payable
233402 YP Royalty Payable London Liabilities Royalty obligations to be paid by Yale Press - London
Monthly net activity is swept to the liability through the mass allocation process; this expenditure type is not for
235201 Other Agency Liability Liabilities use by departments.
Bonds issued on behalf of the University by the Connecticut Health and Educational Facilities Authority
251401 CHEFA Series S Liabilities (CHEFA).
Bonds issued on behalf of the University by the Connecticut Health and Educational Facilities Authority
251501 CHEFA Series T Liabilities (CHEFA).
251801 CHEFA Series U Liabilities Records CHEFA U bond payables.
251802 CHEFA Series V Liabilities Request new object code to record the new CHEFA V bond payable.
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Expenditure Type # Expenditure Type Name Account Type ET Description
251805 CHEFA Series X1 Liabilities Records CHEFA X bond payables (1).
251806 CHEFA Series X2 Liabilities Records CHEFA X bond payables (2-3).
251807 CHEFA Series X3 Liabilities Records CHEFA X bond payables (3).
251808 CHEFA Series Y1 Liabilities Records fixed rate portion of new CHEFA bond issue
251809 CHEFA Series Y2 Liabilities Records Variable rate portion of new CHEFA bond issue
251810 CHEFA Series Y3 Liabilities Records Variable rate portion of new CHEFA bond issue
To segregate accounting for premium generated on insurance of CHEFA Series Y1 bond issue and facilitate
251811 CHEFA Series Y1 Premium Liabilities related amortization.
251812 CHEFA Series Z1 Liabilities Records fixed rate portion of new CHEFA bond issue
251813 CHEFA Series Z2 Liabilities Records Variable rate portion of new CHEFA bond issue
251814 CHEFA Series Z3 Liabilities Records Variable rate portion of new CHEFA bond issue
To segregate accounting for premium generated on insurance of CHEFA Series Z1 bond issue and facilitate
251815 CHEFA Series Z1 Premium Liabilities related amortization.
251816 CHEFA Series 2010A-1 Liabilities Bonds & Notes Payable for new CHEFA Series 2010A-1
251817 CHEFA Series 2010A-1 Premium Liabilities Bonds & Notes Payable premium for new CHEFA Series 2010A-1
251818 CHEFA Series 2010A-2 Liabilities Bonds & Notes Payable for new CHEFA Series 2010A-2
251819 CHEFA Series 2010A-2 Premium Liabilities Bonds & Notes Payable premium for new CHEFA Series 2010A-2
251820 CHEFA Series 2010A-3 Liabilities Bonds & Notes Payable for new CHEFA Series 2010A-3
251821 CHEFA Series 2010A-3 Premium Liabilities Bonds & Notes Payable premium for new CHEFA Series 2010A-3
251822 CHEFA Series 2010A-4 Liabilities Bonds & Notes Payable for new CHEFA Series 2010A-4
251823 CHEFA Series 2010A-4 Premium Liabilities Bonds & Notes Payable premium for new CHEFA Series 2010A-4
253101 Century Bonds Liabilities Medium term bonds issued on behalf of the University by Lehman Brothers and Goldman Sachs.
253201 Century Bonds Discount Liabilities Discount on medium term bonds issued on behalf of the University by Lehman Brothers and Goldman Sachs.
253301 Medium Term Notes - Series B Liabilities Bonds & Notes Payable for Medium Term Notes Series B
253401 Medium Term Notes - Series B Disc Liabilities Bonds & Notes Payable Discount for Medium Term Notes Series B
254101 Commercial Paper Liabilities Taxable commercial paper issued on behalf of the University by Goldman Sachs.
254201 Commercial Paper Discount Liabilities Discount on taxable commercial paper issued on behalf of the University by Goldman Sachs.
255201 Mortgages-NonPooled RE Liabilities No Description
257101 Other Notes Payable Liabilities Other bonds and notes payable.
To establish the liability for future lease payments, the capital asset, related accumulated depreciation, and
258101 Capital Lease Obligations Liabilities the related expenses, including depreciation expense and interest expense.
271101 Long Term Benefit Liabilities Liabilities To account for all the Long Term "Benefit Liabilities" reported on Financial Reportings Financial Statements.
271102 Long Term Capital Liabilities Liabilities To account for all the Long Term "Capital Liabilities" reported on Financial Reportings Financial Statements.
271103 Long Term Other Liabilities Liabilities To account for all the Long Term "Other Liabilities" reported on Financial Reportings Financial Statements.
281101 Trusts Liabilities Monies held in trust by the University for others.
Account is debited for labor expenses (wages, salary and benefits) and is cleared when actual labor
281401 Labor Cost Clearing A/C Liabilities expenditures are debited through LD and OGM processing.
281601 Cash Receipts Suspense Acct Liabilities Used as suspense account for cash received via RIF.
281701 Cash Receipts Holding Acct Liabilities Used as suspense account for cash received via RIF related to the A/P refunds or Payroll transactions.
281900 YP Royalty Unallocated Payments Liabilities Yale Press holding account for payments not yet allocated to royalty account
281901 YP Royalty Misc Income Liabilities Yale Press holding account for payments not yet allocated to royalty account
285201 Gift Annuities Liabilities To record present value of gift annuities payable.
285301 Pooled Life Income Funds Liabilities To record present value of life income funds.
291101 Due to/from Current Liabilities Borrowings to or from current fund from or to other funds, usually results in a due to current fund.
291401 Due to/from Endowment Liabilities Borrowings to or from endowment fund from or to other funds.
291601 Due to/from Balancing Segments Liabilities Borrowings form one balancing segment to another.
292100 Due From Cap Proj-Internal Bank Liabilities For use by the CMS System
292101 Due To Central-Internal Bank Liabilities For use by the CMS System
292200 Due From Cap Proj-Tax Exempt Liabilities For use by the CMS System
292201 Due To Central-Tax Exempt Liabilities For use by the CMS System
292202 Due From Cap Proj-TE Interest Income Liabilities Capital project draws of TE interest income.
292210 Due From Cap Proj-TE University Cash Liabilities Capital project draws of TE University cash.
292211 Due To Central-TE University Cash Liabilities Capital project draws of TE University cash.
Due From Cap Proj-Taxable and Other
292300 Debt Liabilities For use by the CMS System
292301 Due To Central-Taxable and Other Debt Liabilities For use by the CMS System
292500 Due From Cap Proj-Capitalized Interest Liabilities For use by the CMS System
292501 Due To Central-Capitalized Interest Liabilities For use by the CMS System
293100 Bridge Loan-Tax Exempt-Debit Liabilities For use by the CMS System
293101 Bridge Loan-Tax Exempt-Credit Liabilities For use by the CMS System
293200 Bridge Loan-Taxable and Other Debt-Debit Liabilities For use by the CMS System
293201 Bridge Loan-Taxable and Other Debt-Credit Liabilities For use by the CMS System
293300 Bridge Loan-Internal Bank-Debit Liabilities For use by the CMS System
293301 Bridge Loan-Internal Bank-Credit Liabilities For use by the CMS System
293400 Bridge Loan-Non-Debt-Debit Liabilities For use by the CMS System
293401 Bridge Loan-Non-Debt-Credit Liabilities For use by the CMS System
293500 Bridge Loan-Gift-Debit Liabilities For use by the CMS System
293501 Bridge Loan-Gift-Credit Liabilities For use by the CMS System
293600 Bridge Loan-CRC Liabilities To record bridge loans related to funding source CRC.
293601 Bridge Loan-CRC Liabilities To record bridge loans related to funding source CRC.
293700 Bridge Loan-Capitalized Interest-Debit Liabilities Interest bridge loans
293701 Bridge Loan-Capitalized Interest-Credit Liabilities Interest bridge loans
293800 Bridge Loan-Oper Alloc-Self Support-DR Liabilities Bridge loans on operation allocation for self support schools.
293801 Bridge Loan-Oper Alloc-Self Support-CR Liabilities Bridge loans on operation allocation for self support schools.
Accumulated operating surplus or deficit at the University level. All revenue from endowment and expendable
311101 Accumulated surplus/deficit University FY Beginning Balance operating gifts with purpose code 10, 11 or 12 closed to this account.
Accumulated surplus/deficit Self Support Accumulated operating surplus or deficit at the Self Support School level. All revenue from endowment and
311102 Schools FY Beginning Balance expendable operating gifts with purpose code 10, 11 or 12 closed to this account.
311201 Unexpended Endow Income FY Beginning Balance Fund balance of unexpended endowment income
311301 Unexpended balances for special programs FY Beginning Balance Fund balance for special programs.
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Expenditure Type # Expenditure Type Name Account Type ET Description
311401 Unexpended operating gifts FY Beginning Balance Fund balance for operating gifts.
311501 Grants & Contracts FY Beginning Balance Fund balance of sponsored agreements.
311601 Designated - Operating FY Beginning Balance Fund balance for designated operating sources.
312101 Net Investment in Plant FY Beginning Balance Fund balance of net investment in plant.
312201 Designated - capital FY Beginning Balance Fund balance for designated for capital sources.
312301 Unexpended capital gifts FY Beginning Balance Fund balance for unexpended capital gifts.
313101 Endowment Principal-HBV FY Beginning Balance Fund balance of endowment principal for historic book value.
313201 Endowment Principal-NonHBV FY Beginning Balance Fund balance of endowment principal for non historic book value.
313301 Endowment Principal-UFFE HBV FY Beginning Balance Fund balance of endowment principal for unrestricted funds functioning as endowment historic book value.
Fund balance of endowment principal for unrestricted funds functioning as endowment non historic book
313401 Endowment Principal-UFFE NonHBV FY Beginning Balance value.
313501 Student Loan Principal FY Beginning Balance Fund balance for student loan principle.
314101 Investment Pool Balances FY Beginning Balance Fund balance of investment pools.
314201 Investible Agency Fund Balance FY Beginning Balance Fund balance of investible agencies. NOTE: Non investible agencies should not be closed to this account.
350099 Bgt-Interfund Transfers Fund Balance Transfers Used to budget amount of transfers.
350199 Bgt-Transfers-Gift Annuity Fund Balance Transfers Used to budget year end transfers to clear gift annuity fund balances.
350299 Bgt-B-Acct Transfers-Gift Annuities Fund Balance Transfers Used for Budgeting only B-Account Activity
Any other operating transfers that do not fall under another ET (GENAP, SPPRO, SPAGR, EXPOP, DESOP).
351101 Trans To/From Operating Fund Balance Transfers Both sides of entry. Expected use is limited. YSM - do not use.
To clear surplus or deficit account balances (e.g. move surplus operating balances to appropriate
source/accounts, fund operating deficits). To perform account closeouts (including at year-end). Use on both
351108 Closeouts and Deficit Funding Fund Balance Transfers sides of entry.
Transfers between expendable gift - physical capital funds (EXPPC) and operating funds; transaction does not
351251 Trans To/From EXPPC-No Unit Impact Fund Balance Transfers impact endowment units. Central Use Only.
Trans To/From Designated-Capital Transfers of prior year accumulated designated - capital improvements fund balance to cover a current year
351351 Improvements Fund Balance Transfers activity or a prior year deficit. For both sides of entry. Source group DESCI.
Transfers between 2 student loans or between Operating sources (GENAP, SPPRO, SPAGR, EXPOP,
351401 Trans To/From Student Loans Fund Balance Transfers DESOP) and Student Loans (SLOAN). For both sides of entry.
Transfers between Endowment Operating balances and Endowment principal balances. Only use for
351501 Trans To/From Endow Principal Fund Balance Transfers Operating side of transfers that impact Endow Units. Central Use Only.
Transfers from endowment to endowment principal (current yr allocation of spending income). Central Use
351504 Trans From Endow to Endow Principal Fund Balance Transfers Only.
Transfers between expendable gift - physical capital funds (EXPPC) and endowment principal (unit-impacting
351551 Trans To/From EXPPC-EU Impact Fund Balance Transfers uses 351601 & 351651)-transaction involves the purchase or sale of endowment units. Central Use Only.
Bgt-B-Acct Transfers From Endow Inc to
351599 Principal Fund Balance Transfers Needed for Budgeting Only B-Account Activity
Transfers of endowment principal - HBV to/from other accounts. Use with source group ENDOW. Non-
351601 Trans To/From Endow Principal-HBV Fund Balance Transfers operating side of entry; Central Use Only.
351602 Trans Endow Principal-HBV No Units Fund Balance Transfers To transfer non-pool ENDOW Principal HBV balances without impacting units. Central use only.
Transfers of endowment principal - non HBV to/from other accounts. Use with source group ENDOW. Non-
351651 Trans To/From Endow Principal-NonHBV Fund Balance Transfers operating side of entry; Central Use Only.
351652 Trans Endow Principal-NonHBV No Units Fund Balance Transfers To transfer non-pool ENDOW Principal Non-HBV balances without impacting units. Central use only.
Endow Transfer-to Principal-HBV(from Transfer to/from endowment principal -HBV to/from endowment income. Use with the principal account;
351701 Income) Fund Balance Transfers source group ENDOW. Central Use Only.
Endow Transfer-to Principal-NonHBV(from Transfer to/from endowment principal -non HBV to/from endowment income. Use with the principal account;
351751 Income) Fund Balance Transfers source group ENDOW. Central Use Only.
351951 Trans To/From Investible Agency Fund Balance Transfers Transfer to/from investible agency funds. Use only with source subgroup AGENI.
352099 Bgt-Increase/Decrease in Fund Balance Revenue Budget Increases/Decreases in Fund Balance
Other Increase/Decrease to Endow
352101 Principal-HBV Revenue Increases/decreases to endowment principal - HBV, not covered by any other ETs. Central Use Only.
Other Increase/Decrease to Endow Increases/decreases to endowment principal - non-HBV, not covered by any other ETs. Use with source
352201 Principal-NonHBV Revenue groups ENDOW and SLOAN. Central Use Only.
Other Increase/Decrease in Other Funds- Additions to the fund principal of non-operating account, not covered by existing expenditure types. Not for
352301 Non-Operating Revenue endowment. Central Use Only.
Other Increase/Decrease in Other Funds- Additions to the fund principal of operating account, not covered by existing expenditure types. Not for
352305 Operating Revenue endowment. Central Use Only.
This ET is the offset to the amortization charged to departments as repayment for internal debt. It represents
352401 Additions to Plant Revenue funds available to pay for external debt. Central Use Only.
352402 Sweeps EXPPC Revenue Used as the credit when sweeping from expendable physical gifts. Central Use Only.
Used as the credit for sweeps from DESCI balances funded by capital allocations from operating budget.
352403 Sweeps Capital Allocation Revenue Central Use Only.
Exp type used to allocate funding to pay for capital assets when other related expenditure types are not
352405 Sweeps Other DESCI Revenue appropriate. Central Use Only.
This exp type is the offset to the amortization charged to departments as repayment of internal borrowings.
352406 Amortization CR - Internal Bank Revenue Central Use Only.
352407 Amortization CR - Taxable and Other Debt Revenue For use by the CMS System - Central Use Only.
352408 Amortization CR - Tax Exempt Revenue For use by the CMS System - Central Use Only.
352409 Sweeps-Non-Cap Expenses Revenue To isolate sweeps of NON-CAP task expenses in CMS System. Central Use Only (system Cr.).
352410 Sweeps-Capitalized Interest Revenue Capitalized interest sweeps. Central Use Only (system Cr.).
352412 Amortization-TE University Cash-CR Revenue Amortization of TE University cash drawings charged to departmental accounts. Central Use Only.
Charges of uncollectible loans to student loan principal and interest. Use with source group SLOAN. Central
353001 Uncollectible Loans Revenue Use Only.
Charges for cancellation of loans in accordance with provision of government loan agreements. Use with
353101 Loan Cancellations Revenue source group SLOAN.
Non Operating Funds used for Capital
353201 Improvements Revenue Charges of building renovation costs. Central Use Only.
Used as the debit when sweeping DESCI balances funded by capital allocation from operating budget. Central
353202 Capital Allocation for Capital Improvement Revenue Use Only.
353203 Other DESCI Revenue Decrease in fund balance for Other DESCI Sweeps. Central Use Only.
353204 Other DESCI-Non-Cap Expenses Revenue To isolate sweeps of NON-CAP task expenses in CMS System. Central Use Only (system Dr.).
353205 Capitalized Interest-Sweeps Revenue Capitalized interest sweeps. Central Use Only (system Cr.).
5
Updated April 17, 2012
Expenditure Type # Expenditure Type Name Account Type ET Description
353902 Other Decreases-NonHBV Revenue Deductions from fund principal not covered by any other OCs. Use with source groups ENDOW and SLOAN.
354001 Net Change in Fund Balance-Operating Revenue To record net change (revenues less expenses) in fund balance for operating sources.
354002 Net Change in Fund Balance-NonOperating Revenue To record net change (revenues less expenses) in fund balance for non-operating sources.
354099 Bgt-Use of/Add to Fund Balance Fund Balance Transfers To budget fund balance.
411101 Tuition Revenue To record tuition income only. Room, board and fees recorded separately.
411102 Tuition Allocation Revenue Used to allocate current year tuition income.
411199 Bgt-Tuition Revenue Budget Only - Tuition
To record fees charged to students for health services, use of facilities or equipment, course changes,
411201 Student Fees Revenue bonding services etc.
415001 Board Revenue Board contract income from students or other individuals.
415099 Bgt-Board Revenue Budget - Board
416099 Bgt-Room Revenue Budget Only - Room
416101 Rental Fees-Students Revenue Rental income from students for use of dormitories and apartments.
416201 Room Rental Fees - Non-Student Revenue Rental income from persons other than students for use of dormitories and apartments.
420099 Bgt-Direct Cost Income-G&C Revenue Used to budget grant and contract income.
To record recoveries of expenses charged to federal grant and contract sources. For example, a
disbursement for lab supplies would result in a debit to a grant and contract receivable (031101) and a credit
421001 Federal Direct Cost Income-G&C Revenue to this income account.
To record recoveries of expenses charged to non - federal grant and contract sources. For example, a
disbursement for lab supplies would result in a debit to a grant and contract receivable (031201) and a credit
422001 NonFed Direct Cost Income-G&C Revenue to this income account.
423001 Clinical Drug Trials-Direct Income Revenue Payments received in support of clinical drug trials.
423099 Bgt-Clinical Drug Trials-Direct Inc Revenue Budget Clinical Trials
To record research income from the VA and be compatible with YSM Financial Operations line of business
424001 VA - Research Revenue costing.
424099 Bgt-VA Research Income Revenue Budget VA Research Income
To record indirect costs allowed under terms of agreements with various federal grant and contract agencies.
431001 Federal Indirect Cost Income-G&C Revenue These costs are billed by the University.
431099 Bgt-Indirect Cost Income-G&C Revenue Bgt-Indirect Cost Income-G&C
To record indirect costs allowed under terms of agreements with various non federal grant and contract
432001 NonFed Indirect Cost Income-G&C Revenue agencies. These costs are billed by the University.
Where Yale has received indirect cost income on ET 431001 or 432001 but must pass that along to another
entity (as that other entity incurred the related indirect costs), the payment out reduces Yale income with a
432003 Indirect Cost Rebate-G&C Revenue debit to this ET.
440099 Bgt-Other Med Svces Income Revenue Used to budget medical contract agreements.
441099 Bgt-Yale Health Plan Revenue Bgt-Yale Health Plan
441101 YHP Premiums Revenue Income from premiums for all individuals covered by the Yale Health Plan.
441301 YHP Hospitalization Revenue Income from student fees for Yale Health Plan hospitalization coverage.
441401 YHP Medicare Fees Revenue Income from fees charged to Medicare patients of the Yale Health Plan.
441501 YHP No Fault Ins Recovery Revenue Recovery of Yale Health Plan costs from no-fault automobile insurance coverage.
441601 YHP Subrogation Recovery Revenue Recovery of Yale Health Plan costs from settlement of third party liability claims.
442099 Bgt-Affiliated Hospitals Revenue Bgt-Affiliated Hospitals
442101 Affiliated Hospitals Revenue Income from Medical School professors teaching at area hospitals affiliated with the University.
Medical income billed and collected by Yale New Haven Hospital for patient care fees and services provided
442201 YNHH Services Revenue by the University. Monies are transferred by the hospital to the University.
442301 YNHH Salary Income Revenue Revenue from YNHH for Yale Medical School personnel.
442401 YNHH Shared Services Overhead Revenue Overhead amounts paid by Yale New Haven Hospital as part of the Shared Service agreement
442501 YNHH Inpatient Overhead Revenue Overhead amounts paid by Yale New Haven Hospital as part of the Inpatient Administration agreement
442601 YNHH Contract Income Revenue To record revenue for shared service contracts (Mass Allocation - Med School)
442701 YNHH PDDO OCS Revenue YNHH Program Development Deficit Offset - Ongoing Clinical Support
442801 YNHH PDDO LDS Revenue YNHH Program Development Deficit Offset - Limited Duration Support
444099 Bgt-Patient Care Fees Revenue Bgt-Patient Care Fees
444101 Distrib Patient Care Fees-OPS Revenue Medical Income for patient care fees and services billed by Patient Financial Services.
444102 Distrib Patient Care Fees-Transfer Account Revenue To transfer patient care fees from non-YSM internal sources to contra-asset for distribution.
Income billed thru IDX for drugs, DME(e.g. surg prosthetic/ortho repairs, pedi.24-hr halter monit, Ortho foot
inserts), and supplies (e.g. pedi aerochamber/gastrostomy button, ortho cast supp., derma restylane and
444103 IDX Drug, DME & Supplies Income Revenue scupltra, OB pessary).
444104 IDX Medical Devices Income Revenue Income billed through IDX for medical devices (e.g. hearing aids, contact lenses, voice prothetics).
Medical income from patient care fees and services provided by professional employees of the University
444201 Distrib Patient Care Fees Revenue (excluding: PFS and YNHH).
444301 Accrued Revenue-Med Services Revenue To accrue income billed but not yet collected for medical services.
444401 Contractual Allowance-Med Services Revenue Allowance for contractual adjustments.
444501 Contractual Adjustment-Med Services Revenue Contractual adjustments realized.
444601 Bad Debt Allowance-Med Services Revenue Allowance for uncollectible accounts.
444701 Bad Debt Adjustment-Med Services Revenue Write-offs for uncollectible accounts.
444901 Discount Adjustment - Med Services Revenue IDX discounts - Records on GL the discounts posted on the IDX system for the month.
445001 Clinical Contractual Services Income Revenue To record medical services contractual income not included in other object codes
446001 Other Med Svces income Revenue Other medical services income not classified above.
446500 Constructive Receipt Income Revenue To record income received under the Yale Constructive Receipt Policy
447001 VA - Clinical Income Revenue Clinical income earned from services provided to VA Hospital.
450099 Bgt-Contributions Revenue Used to budget contributions.
Gifts and bequests received or pledged to the University from outside donors. Associated with the source
451101 Contributions Revenue groups: expendable operating gifts, expendable gifts for physical capital, endowment and student loan.
To replace liability account currently used to record initial credit when contributions are received into Gift
451102 Contributions to Gifts Clearing Acct Revenue Clearing Acct.
To be used by Fin Rptg when making adj to contributions income for split-interest agreements and SFAS 116
451103 Contribution adj's - Fin Rep Revenue pledges.
Recovery of Unrestricted Curr Use Gifts
451104 (Dr) Revenue To show the recovery of unrestricted income for current use derived from gifts. Central Use Only
6
Updated April 17, 2012
Expenditure Type # Expenditure Type Name Account Type ET Description
Recovery of Unrestricted Curr Use Gifts
451105 (Cr) Revenue To show the recovery of unrestricted income for current use derived from gifts. Central Use Only
451106 Restricted Current Use Gifts Reclass Revenue To move current year income out of restricted current use gift accounts. Use on both sides of entry.
To recognize separately contributed special assets including real estate, limited partnerships, tangible
451108 Contributions Special Investments Revenue personal property, mineral rights, royalties, copyrights, private equity, life insurance and other items.
YP Current Use Gifts Reclass - YUP For use by Yale Press only. Recognition of more restricted EXPOP gifts as subsidy revenue upon completion
451109 Subsidy Revenue of book project.
451110 AYA Gifts Revenue AYA - Gifts made to a specific class, not to Yale. - Only Gifts made to Yale can be recorded to ET 451101.
460099 Bgt-Invest Income Revenue Used to budget investment income.
460199 Bgt-42H Revenue To budget for restricted endowment income availed of as recovery.
460299 Bgt-42J Revenue To budget for restricted endowment income availed of when expended.
460399 Bgt-42K Revenue To budget for restricted income transfers to unexpended accounts.
461099 Bgt-Other Investment Income Revenue Used to budget other investment income.
461101 Domestic Dividend Income Revenue Income from domestic equity, e.g. U.S. stocks, investments
461201 Interest on Fixed Income Revenue Income from fixed income, e.g. bonds, or short-term investments
461301 Income on International Equity Revenue Income from international equity, e.g. non-U.S. stocks, investments
461401 Income from Private Equity Revenue Income from private equity, e.g. non-public stock, investments
461501 Income from Absolute Return Revenue Income from absolute return investments
461601 Inc from Real Estate-Ltd Ptrshp Revenue Income from pooled and gift real estate investments - not for New Haven Properties
461602 Inc-Investment in Natural Resource Revenue Income from investments in natural resources
461611 Inc from Real Estate-Property Inc Revenue N/A-not used
Rental income from residential investment properties located in New Haven and surrounding areas (New
461621 Inc from Residential Property Revenue Haven Properties).
Rental income from commercial investment properties located in New Haven and surrounding areas (New
461631 Inc from Commercial Property Revenue Haven Properties).
461641 (Inc) from Real Estate-Taxes Revenue Payment for taxes on real estate investments directly owned by the University.
461671 (Inc) from Real Estate-Other Revenue Other expenses associated with real estate investments directly owned by the University.
461701 Interest on Mortgages Revenue Interest income from mortgages.
461801 Income from Pooled Life Income Revenue Income from life income pool investments.
461901 Other Investment Income Revenue Other investment income not specifically categorized above.
461950 CHEFA Interest Income Revenue To record and track CHEFA Interest Income Earned on Construction Fund as Investment Income.
462100 Investment Income Allocated Revenue Income allocated from pools to individual sources
462101 Cash Management Income-Debit Revenue To be used for income distributions to certain EXPPC,DESCI,SLOAN and SPPRO awards at year end.
462102 Cash Management Income-Credit Revenue To be used for income distributions to certain EXPPC,DESCI,SLOAN and SPPRO awards at year end.
462109 FASB Only - Investment Income Alloc Revenue FASB Only - Allocation of Investment Income
463099 Bgt-Gains/Losses on Investments Revenue Bgt-Gains/Losses on Investments
463101 Realized Gains/Losses Revenue Realized gains and losses on sales and dispositions of investments.
463201 Unrealized Gains/Losses Revenue Unrealized gains and losses on the valuation of investments.
463309 FASB Only - Gains/Losses Alloc Revenue FASB Only - Allocation of Gains/Losses
463401 463401 BS03SpendDist Revenue Spending distribution out of the Long Term Pool to Balancing Segment 03 funds.
Payments of endowment income to donors and their beneficiaries under the terms of life income fund
464001 Life Income Payments Revenue agreements.
464099 Bgt-Life Income Payments Revenue Bgt-Life Income Payments
465001 Investment Management Fees Revenue Fees related to the management of investments.
465009 FASB Only - Investment Mgt Fees Alloc Revenue FASB Only - Allocation of Investment Mgt Fees
465099 Bgt-Investment Management Fees Revenue Bgt-Investment Management Fees
466001 Investment Income Taxes Revenue Income taxes from investments, typically unrelated business taxable income (UBTI).
466099 Bgt-Investment Income Taxes Revenue Bgt-Investment Income Taxes
467001 Invest Income Service Charge Revenue Internal charge levied against sources invested in the pool to cover administrative costs
467099 Bgt-Investment Income Service Charge Revenue Bgt-Investment Income Service Charge
469099 Bgt-Spending Distribution Revenue Bgt-Spending Distribution
469101 Spending Distribution Revenue Distribution from investment pool per endowment spending rule or other formula.
469109 FASB Only - Spending Distribution Alloc Revenue FASB Only - Allocation of Spending Distribution
Distrib. of Spend. Recv'd by Funds from Distribution received by individual sources from investment pool per endowment spending rule or other
469201 Pool Revenue formula.
To segregate income generated by specially invested endowment funds from spending distribution received
469203 Special Investment Spending Distribution Revenue by endowment funds from the investment pool
To show allocation of current years spending distribution under revenue instead of fund transfers; reserved for
469204 Alloc Curr Year Spend Distr-By Central (Dr) Revenue use by Funds Management and Budget Office
To show allocation of current years spending distribution under revenue instead of fund transfers; reserved for
469205 Alloc Curr Year Spend Distr-By Central (Cr) Revenue use by Funds Management and Budget Office
To show allocation of current years spending distribution under revenue instead of fund transfers; reserved for
469206 Alloc Curr Year Spend Distr-By Dept Revenue use by Departments (both sides of entry).
469208 Unrestricted Endow Income Recovery (Dr) Revenue To bring transfer of current years unrestricted endowment income in line with allocations
469209 Unrestricted Endow Income Recovery (Cr) Revenue To bring transfer of current years unrestricted endowment income in line with allocations
Distrib. Of B Spend. Recv'd by Funds from Distribution received by the B account of individual sources from investment pool per endowment spending
469210 Pool Revenue rule or other formula.
Spending Distribution Income to Fund
469211 Principal (Dr) Revenue To allocate current year spending distribution to endowment principal. See 469212 for offset.
Allocated Spending Distribution to Fund
469212 Principal-HBV (Cr) Revenue To allocate current years spending distribution to endowment principal-HBV. See 469211 for offset account.
Allocated Spending Distribution to Fund To allocate current years spending distribution to endowment principal-Non-HBV. See 469211 for offset
469213 Principal-Non-HBV (Cr) Revenue account.
469214 Spending Distribution Admin Charge Revenue Spending Distribution Admin Chargw
Used for the endowment income recovery process - restriction related to professorships and teaching. Used
469215 Endow Inc Recov Prof & Teaching (Dr) Revenue with purpose codes 20 & 21. Central use only.
Used for the endowment income recovery process - restriction related to professorships and teaching. Used
469216 Endow Inc Recov Prof & Teaching (Cr) Revenue with purpose codes 20 & 21. Central use only.
Used for the endowment income recovery process - restriction related to building maintenance. Used with
469217 Endow Inc Recov Bldg Maint (Dr) Revenue purpose code 30. Central use only.
Used for the endowment income recovery process - restriction related to building maintenance. Used with
469218 Endow Inc Recov Bldg Maint (Cr) Revenue purpose code 30. Central use only.
7
Updated April 17, 2012
Expenditure Type # Expenditure Type Name Account Type ET Description
Used for the endowment income recovery process - restriction related to fellowships & scholarships. Used
469219 Endow Inc Recov Fellows & Schol (Dr) Revenue with purpose codes 40, 42, 43 & 44. Central use only.
Used for the endowment income recovery process - restriction related to fellowships & scholarships. Used
469220 Endow Inc Recov Fellows & Schol (Cr) Revenue with purpose codes 40, 42, 43 & 44. Central use only.
Used for the endowment income recovery process - restriction related to books & collections. Used with
469221 Endow Inc Recov Books & Coll (Dr) Revenue purpose code 60. Central use only.
Used for the endowment income recovery process - restriction related to books & collections. Used with
469222 Endow Inc Recov Books & Coll (Cr) Revenue purpose code 60. Central use only.
Used for the endowment income recovery process - restriction related to all other items not listed in remaining
469223 Endow Inc Recov Other (Dr) Revenue recovery codes. Central use only.
Used for the endowment income recovery process - restriction related to all other items not listed in remaining
469224 Endow Inc Recov Other (Cr) Revenue recovery codes. Central use only.
YP Alloc of Endow Spending - YUP For use by Yale Press only. Recognition of more restricted allocation of endowment spending income as
469230 Subsidy Revenue subsidy revenue upon completion of book project.
469296 Bgt-B-Acct Alloc Curr Yr Spend (DB) Revenue Needed for Budgeting Only B-Account Activity
469297 Bgt-B-Acct Alloc Curr Yr Spend Dist (CR) Revenue Needed for Budgeting Only B-Account Activity
Bgt-B-Acct Unrestr Endow Inc Recovery
469298 (DB) Revenue Needed for Budgeting Only B-Account Activity
Bgt-B-Acct Unrestr Endow Inc Recovery
469299 (CR) Revenue Needed for Budgeting Only B-Account Activity
470099 Bgt-Other Income Revenue Used to budget other income
471099 Bgt-Sales Revenue Bgt-Sales
Income resulting from sale of food or provision of food services to guests, employees or student or other
471101 Food & Food Services Revenue organizations.
471102 Cafeteria Sales Revenue Income resulting from the sale of food and beverage in University cafeterias to guests/employees
To be able to distinguish external catering income from regular cafeteria income currently using 471101 Food
471103 External Catering Sales Revenue & Food Services.
Income from sales of University publications (including language publications, alumni directories, history of
471301 Publications Revenue Yale etc.)
Income from the sale of utility service (heat, air conditioning, electricity or water) to outside organizations or
471401 Utilities Revenue individuals.
471501 Sale of Materials Revenue Income from sales of materials (including: post cards, souvenirs, brochures, books etc.).
Proceeds from sale of furniture, equipments or vehicles including musical instruments, athletic equipments,
471525 Sales - Furniture, Equipment & Vehicle Revenue etc.
471601 Royalty Income Revenue Royalty income received on a patent, copyright or property for the use of it or the right to act under it.
471602 Royalty Income Reclass Revenue To allocate royalty income received under expenditure type 471601
472099 Bgt-Fees Revenue Bgt-Fees
Income received for providing transcripts of student records, moving student furniture, providing computer
472101 Service Charges Revenue services to outside organizations
472102 AYA Class Treasury/Dues Revenue AYA - Class Treasury/Dues money for any given Yale Class
472201 Athletic Admissions Revenue Income received from athletic events.
472301 Parking Revenue Income received from use of University owned parking lots.
Income earned from use of University telephone service and related facilities by outside individuals and
472401 Telephone Revenue organizations.
472501 Applications Fees Revenue Fees paid by applicants seeking admission to the University.
472601 Other Admissions Receipts Revenue Income received from admissions to concerts, lectures, movies, exhibitions (for athletic events - use 472201).
472602 Subscription Ticket Sales Revenue Sales of tickets sold as "subscriptions" to an entire season of Chamber Music Series concerts
Fees received for admission to seminars, conferences or lectures sponsored or organized by Yale
472603 Conference/Seminar - Fees Revenue departments or affiliated organizations.
Professional services provided to outside individuals and organizations (other than medical) rendered by
472701 Professional Fees Revenue employees of the University as part of their duties as a University employee.
Fees charged for use of University facilities (e.g. golf course, gymnasium, hockey rink), library fines, lessons
472801 Use/enrollment Fees Revenue provided by Athletics, lost keys, and similar activities.
472901 Occupancy Revenue Revenue Revenue for space/building rental(s) to outside organizations/entities
473001 YP Sales - Press Books Revenue Revenue from sales of books owned by Yale Press
473002 YP Returns - Press Books Revenue Value of books owned by Yale Press returned to stock
473003 YP Sales - Press Books - Net Electronic Revenue Rev from sales of Yale Press owned books in electronic format
473004 YP Sales Allowances Revenue Small write-offs and other miscellaneous adjustments to Yale Press sales
473005 YP Sales Distribution Books Revenue Revenue from books sold, but not owned, by Yale Press
473006 YP Returns Distribution Books Revenue Value of books sold, but not owned by Yale Press, returned to stock
473007 YP Sales - Buy-In Revenue Sales of a special type of book that has been bought rather than manufactured by Yale Press
473008 YP Returns - Buy-In Revenue Returns of a special type of book that has been bought rather than manufactured by Yale Press
473011 YP Reprint Rights Revenue Revenue Revenue from sale of rights to reprint books Yale Press-owned books
473012 YP Translation Rights Revenue Revenue Revenue from sale of rights to translate Yale Press-owned books
473013 YP Permission Rights Revenue Revenue Revenue from sale of permission to use portions of Yale Press-owned books
473014 YP Book Club Rights Revenue Revenue Yale Press revenue from sale of rights to Book Clubs
473015 YP Other Rights Revenue Revenue Revenue from sale of rights for miscellaneous uses of Yale Press - owned books
473016 YP Licensing Rights Revenue Revenue Revenue from sale of rights to license Yale Press- owned books
473017 YP Other Rights Revenue Revenue Revenue from sale of rights to broadcast Yale Press-owned books
473018 YP Electronic Rights Revenue Revenue Revenue from sales of electronic rights for Yale Press-owned books
473021 YP Book Club Revenue Revenue Yale Press revenue from Book Clubs
473022 YP Miscellaneous Publishing Income Revenue Yale Press revenue from miscellaneous sources
473023 YP Sales - Remainders Revenue Revenue from sale of Yale Press-owned books to a secondary market
473024 YP Sales - Damaged Books Revenue Revenue from sales of Yale Press-owned damaged books
473025 YP Other Publication Revenue Revenue Revenue from miscellaneous non-traditional sources for Yale Press-owned books
473026 YP Sales - Co-Publications Revenue Revenue from Yale Press-owned books to co-publishing partners
473027 YP Costs - Co-Publications Revenue Yale Press expenses associated with publishing "co-publications"
475001 Fiduciary Income Revenue Income received from funds held by a trustee for the benefit of the University.
476001 Interest on Student Loan Notes Revenue Interest income earned on student loan notes.
476099 Bgt-Interest On Loan Notes Revenue Bgt-Interest On Loan Notes
477001 Other Income Revenue Other income earned by the University (includes commissions, sale of programs, other interest income etc.)
477020 Commission Income Revenue Income received from vending machine companies, concessionaires and similar enterprises.
8
Updated April 17, 2012
Expenditure Type # Expenditure Type Name Account Type ET Description
To record and thereby track premiums charged by internal Service Providers to their external customers. To
477050 Other Income - ISI Premium - External Revenue be compliant with federal regulations relating to premiums.
To record and thereby track discounts given by internal service providers to their external customers. This will
477051 Other Income - ISI Discounts - External Revenue help to ensure that we are compliant with federal regulations relating to discounts.
477100 Unapplied Income Revenue Receipts awaiting allocation to proper income accounts (e.g. credit card receipts, VA payments)
Non-gift payments received by Yale for putting together special programs and events in accordance with
477150 Special Programs and Events Revenue arrangements entered into with external entities.
477175 Scholarships and Grants Revenue Scholarship and grant payments received by Yale in behalf of students and faculty.
For VA payments to YSM for Residents training. To differentiate from sponsored agreement income and allow
477201 VA - Education Revenue line of business costing.
477500 Interest Income Revenue To move interest income out of other income.
477501 Credit Card - Holding Account Revenue Default account for the credit card income process
To segregate income generated from Contractual Service Agreements to enable assessment at 15% rate.(e.g.
477601 Contractual Service Agreements Revenue Hospital evaluations).
To record income received by medical profs for one time or non-contractual services rendered that are not
considered part of their normal duties. Examples include teaching,training,medical opinions,honoraria, and
477602 Non-Contractual Service Income Revenue expert witness testimony.
477701 VA Research Service Income Revenue Fees for non medical services provided to VA
For department use to classify miscellaneous income. Please verify that an existing specific Revenue code is
479001 Miscellaneous Income 1 Revenue not applicable prior to choosing this code. Not to be used by Medical School.
479010 G&C Residual Revenue - Directs Revenue To be used when recording direct cost-related residual fund transfers to department.
479011 G&C Residual Revenue - Indirects Revenue To be used when recording indirect cost-related residual fund transfers to IDC Pool.
479100 YSM Arrangement Income Revenue Medical School receipts from financial arrangements requiring special handling.
479200 Agency Receipts Revenue Receipts from various Agencies affiliated with Yale. To be used with Agency award 80000A only.
479900 Suspense Income Account Revenue No Description
479998 Income Recovery Revenue Used in mass allocation processes to recover income - for Central Use Only
Interdepartmental credits for services (includes data processing, pro fees, printing, photocopying, med fees,
custodial, catering, telephone, emp health, shop, rentals, supplies, food, animals and animal food). For
510001 Internal Service Income Revenue registered ISP use only.
Yale University Health Services Internal
510002 Income Revenue To record Internal income for medical services provided to University Health services.
510004 Dining Services Internal Svc Contra Income Revenue To account for discounts provided to Dining Service Customers.
To be able to distinguish internal catering income form internal "walk through the line" meal billing and internal
510005 Internal Catering Income Revenue summer conference income.
To be able to distinguish internal conference income (summer conferences) from internal "walk through" meal
510006 Internal Summer Conference Income Revenue billing and internal catering income.
To record and thereby track discounts given by Internal Service Providers to their internal customers. To be
510007 ISI Contra Account Revenue compliant with federal regulations relating to discounts.
To record and thereby track surcharges above the federally calculated rates charged by internal service
510008 ISI Revenue Surcharges Revenue providers to their internal non sponsored customers, to be compliant with federal regulations.
Internal Service Income - Non-Registered "Recharge Center revenue generated outside the ISP department that totals <$10,000, annually. No charges
510009 ISP Revenue are allowed to sponsored awards".
To record internal revenue for products or services provided to approved clinical trials conducted by University
510010 Internal Service Income - Clinical Trials Revenue Principle Investigators at University Facilities.
510011 Internal Medical Services Income Revenue To record internal income from medical services provided to University Departments other than YUHS.
To record internal income for University Health Center premiums paid by Yale and distinguish from other
510012 Internal Health Premium Income Revenue internal income items in the Stmt of Activities.
510020 ISI ITS FTE Billing Revenue Offsetting income against budgeted expenses in ET 832150 - ITS FTE Billing.
510025 ISI Telecom Infrastructure Bundle Revenue Offsetting income against budgeted expenses in ET 831175 - Telecom Infrastructure Bundle.
510026 YSM Supplemental Telecom Services Revenue Income account used as the offset for YSM Supplemental Telecom Charge - 831700
510099 Bgt-Internally Provided Services Revenue Bgt-Internally Provided Services
521099 Bgt-Interest & Amortization Revenue Bgt-Interest & Amortization
521201 Interdept. Credit - Interest Amortization Revenue Interdepartmental credits for interest amortization. For use by Capital only.
522099 Bgt-Cost Allocation-Expense Recovery Revenue Bgt-Cost Allocation-Expense Recovery
522201 OEHS Expense Recovery Revenue To account for the recovery of OEHS costs incurred by OEHS and allocated to other departments.
522301 Service Costs Recovered from MFDO Revenue To account for the internal charges to MFDO for services which fall outside the ISP transaction scope.
523099 Bgt-Utilities Revenue Bgt-Utilities
523101 Utilities-Non Cost Center Revenue Interdepartmental credits for utilities charges to internal expense accounts. For use by Facilities only.
523111 Utilities-NonCostCtr-InterestAmort Revenue Interdepartmental credits for utilities charges to internal expense accounts. For use by Facilities only.
523201 Utilities-Cost Center Revenue Interdepartmental credits for utilities charges to internal expense accounts. For use by Facilities only.
523211 Utilities-CostCtr-InterestAmort Revenue Interdepartmental credits for utilities charges to internal expense accounts. For use by Facilities only.
524099 Bgt-Building Services Revenue Bgt-Building Services
524101 Building Services-Non Cost Center Revenue Interdepartmental credits for building services charges. For use by Facilities only.
524201 Building Services-Cost Center Revenue Interdepartmental credits for building services charges. For use by Facilities only.
Interdepartmental credits for services to departments and projects. (used for Facilities Service Requests and
524301 Building Services-Departments Revenue other income producing work from projects)
525001 Cr-Gen Admin Assess Revenue Allocation of University general and administrative credits to organizations, sources and projects.
525002 Cr-Gen Admin Assess Adjust Revenue To adjust gift assessments that are automatically generated through the mass allocation process.
525099 Bgt-GA Investments Revenue Bgt-GA Investments
526099 Bgt-University Assessments Revenue Bgt-University Assessments
526201 Cr-G&C Indirect Cost Revenue Credit assessments against grants & contracts for indirect costs.
526202 G&C Indirect Cost Reclass Revenue To reclassify G&C indirect cost
Allocation of University Health Service credits pertaining to student health care to appropriate organizations,
526301 Cr-Student Health Assess Revenue sources and projects.
526350 Cr-Research Admin Assess Revenue Research administration assessment income.
526401 Cr-Library Assess Revenue Allocation of library credits to appropriate organizations, sources and projects.
526501 Cr-Athletic Assess Revenue Allocation of athletic program credits to appropriate organizations, sources and projects.
526555 Cr-Safety Assessment Revenue Internal Recovery of Occupational Health & Safety Costs
526601 Cr-Occupancy Assess Revenue Allocation of building occupancy credits to appropriate organizations, sources and projects.
Allocation of Security Costs at Yale for the change in Methodology. To create a recovery exp-type in the
526602 Security Assessment Credit Revenue central security org.
9
Updated April 17, 2012
Expenditure Type # Expenditure Type Name Account Type ET Description
526650 CR - YSM Space Revenue Specifically identify YSM space charges to University
526701 Cr-Other Assess Revenue Allocation of other credits to appropriate organizations, sources and projects.
526801 Fringe Benefit Recoveries Revenue Fringe benefit recoveries for cost of employee benefits paid centrally.
Specific income offset to new exp.type 964930 (Charges-Dining/Dorm Assess) which was set up to segregate
526831 Cr-Dining/Dorm Assess Revenue and easily identify Dining/Dormitory Assessments particularly to the Medical School.
Specific income offset to new exp. Type 964940 (Charges-Parking Assess) which was set up to segregate
526841 Cr-Parking Assess Revenue and easily identify Parking Assessment particularly to the Medical School.
526901 CrGift Assess Revenue No Description
526902 CrGift Assess Adjust Revenue No Description
527011 Cr - Clinical Space Revenue Recovery from departments for the cost of YNHH laboratory administration and occupancy.
527012 CR - Admin Space Revenue Internal income expenditure code for Admin space, offset to 965120 Assess - Admin Space.
527021 Cr - PFS Costs Assess Revenue Recovery from departments for the central costs of billing and collecting for patient services income.
527022 Cr - PFS Costs Assess Adjust Revenue To adjust PFS assessments that were created through the mass allocation process
527041 Cr-Malpractice Assess Revenue Recovery from departments for Malpractice premiums.
527051 Cr - Clinical Assess Revenue Recovery from departments for the overhead on Med Services income.
527052 Cr - Clinical Assess Adjust Revenue To adjust Deans Clinical Assessments that were create through the mass allocation process
527061 Cr - YMG Costs Assess Revenue Recovery from departments for the Yale Faculty Practice costs.
527062 Cr - YMG Costs Assess Adjust Revenue To adjust the Faculty Plan Assessments that were created through the mass allocation
To record internal income assessment on ET 442601 (YNHH Contract Income) and ET 442701 (YNHH
527063 Cr-YMG-YNHH Assess Revenue Program Development Deficit Offset - Ongoing Clinical Support).
527064 Cr-YMG-YNHH Assess Adj Revenue To allow YSM Finance to make manual adjustments to assessment code 527063.
527065 Cr - YMG EMR Assess Revenue Cr - YMG EMR Assess
527066 Cr - YMG EMR Assess Adjust Revenue Cr - YMG EMR Assess Adjust
527071 Cr - Clinical PFS Assess Revenue To use in the mass allocation process for the separate Deans assessment on clinical receipts from PFS
527072 Cr - Clinical PFS Assess Adjust Revenue To use in the mass allocation process for the separate Deans assessment on clinical receipts from PFS
To allow Med School to segregate credits for assessments charged to gifts that are exempt from the standard
527073 Cr-Gift Assess Revenue University gift assessment process.
To record internal income assessment on ET 442801 YNHH Program Development Deficit Offset - Limited
527074 Cr-Clinical YNHH PDDO LDS Assess Revenue Duration Support.
527075 Cr-Clinical YNHH PDDO LDS Assess Adj Revenue To Allow YSM Finance to make manual adjustments to assessment code 527074.
527076 Cr-Constructive Receipt Assessment Revenue Internal income assessment on ET 446500 - Constructive Receipt Income.
Cr-Constructive Receipt Assessment -
527077 Adjustment Revenue YSM Finance manual adjustments to assessment code 527076 - Constructive Receipt Assessment.
527082 Cr - YSM IT Infrastructure Assessment Revenue Specifically identify the CR-YSM IT infrastructure charge
527085 CR-Occupancy Assess Revenue Specifically identify division occupancy assessments
527091 Cr-YNHH Shared Service Contracts Revenue Assessment on contract income from Yale New Haven Hospital
527092 Cr-YNHH Shared Service Contracts-ADJ Revenue To adjust YNHH contract income assessment in 527091.
To record internal income assessment on ET 442701 YNHH Program Development Deficit Offset - Ongoing
527093 Cr-Clinical YNHH PDDO OCS Assess Revenue Clinical Support.
527094 Cr-Clinical YNHH PDDO OCS Assess Adj Revenue To allow YSM Finance to make manual adjustments to assessment code 527093.
527099 Bgt-Division Assessments Revenue Bgt-Division Assessments
527121 Cr - Affil Hosp Assess Revenue Recovery from departments for the overhead on Affiliated Hospital income.
To adjust Affiliated Hospital Assessments credits that are automatically generated through the mass allocation
527122 Cr - Affil Hosp Assess Adjust Revenue process.
527131 Cr - Clinical Drug Trial Revenue Recovery from departments for the overhead on Clinical Drug Trials income.
527132 Cr - Clinical Drug Trial Adjust Revenue To adjust the Clinical Trial Assessments that were created through the mass allocation process
527151 Cr - Non Clinical Assess Revenue Recovery from departments for the overhead on non-Med Services income.
527152 Cr - Non Clinical Assess Adjust Revenue To adjust the Non Clinical Assessments that were created through the mass allocation
527153 Cr-Contractual Service Agreements Revenue To assess Contractual Services at an assessment rate of 15% - automatic credit through mass allocations.
To assess Contractual Services at an assessment rate of 15% - Manual credit. To be used for adjustments
527154 Cr-Contractual Service Agreements-Adjust Revenue only
527161 Cr-Rebate Assess Revenue No Description
527171 GA Allocation - Med Sch Revenue Used for GA Allocation at Med School
527172 GA Allocation - Central Revenue Used for GA Allocation at central campus - use on both sides of entry
527173 CR - GA Allocation Salary Support Revenue To provide additional GA allocation, separate from the formula driven allocation.
To segregate the reallocation to Med School departments of G&A assessments charged by the University to
527175 CR - GA Assessment Reallocation Revenue the School of Medicine.
527181 Cr-Dowry Distribution Revenue To record dowry distribution to YSM departments
527185 CR - Core Allocation Revenue To Allocate GA support to the Core Service Departments based on a formula.
527191 Cr-Sabbatical Recovery Revenue To credit departments for their recovery of sabbatical expenses from YSM.
528001 Cr-Med School Dept Assess Revenue Recovery to a department for overhead costs assigned to its organizations.
528099 Bgt-Department Assessments Revenue Bgt-Department Assessments
528101 Cr - Surgery F&A Revenue Recovery from Surgery Department for Surgery Facilities & Administration assessment
To adjust the Surgery Facilities & Administration asssessments that were created through the mass allocation
528102 Cr - Surgery F&A Adjust Revenue process
528103 Cr - Surgery AEP Revenue Recovery from the Surgery Department for the Surgery Academic Enrichment Program assessment
To adjust the Surgery Academic Enrichment Program assessments that were created through the mass
528104 Cr - Surgery AEP Adjust Revenue allocation process
528105 Cr - Surgery B&C Revenue Recovery from Surgery Deparment for Surgery Billings & Collections assessment
To adjust the Surgery Billings & Collections assessments that were created through the mass allocation
528106 Cr - Surgery B&C Adjust Revenue process
528201 Cr - Internal Medicine Income Revenue Recovery from Internal Medicine Department for Internal Medicine Income assessment
528202 Cr - Internal Medicine Income Adjust Revenue To adjust the Internal Medicine Income assessments that were created through the mass allocation
528203 Cr - Internal Medicine Billing Revenue Recovery from Internal Medicine Department for Internal Medicine Billing assessment
528204 Cr - Internal Medicine Billing Adjust Revenue To adjust the Internal Medicine Billing assessments that were created through the mass allocation
528350 CR - LOB Admin Allocation Revenue Internal re-allocation of administrative income for LOB - paired with 967350
529001 Usage Revenue Account Revenue No Description
529099 Bgt-Usage Revenue Acct Revenue Bgt-Usage Revenue Acct
530099 Bgt-Support and Funding Allocation Revenue Bgt-Support and Funding Allocation
Tenure faculty salary costs associated with faculty members participating in the new Faculty 9 over 9
530101 Alloc Salary Tenured Faculty 9/9 Prog Revenue Program. This will assist in the budgeting and monitoring of FAS faculty salaries.
10
Updated April 17, 2012
Expenditure Type # Expenditure Type Name Account Type ET Description
Non-tenured faculty salary costs associated with faculty members participating in the new Faculty 9 over 9
530102 Alloc Salary Non-Tenured Faculty 9/9 Prog Revenue Program. This will assist in the budgeting and monitoring of FAS faculty salaries.
Faculty fringe costs associated with faculty members participating in the new Faculty 9 over 9 Program. This
530103 Alloc Fringe Benefits Faculty 9/9 Prog Revenue will assist in the budgeting and monitoring of FAS faculty salaries.
Planned/budgeted (committed, predetermined) support or funding (start-up, discretionary, Over-the-Cap,
planned gifts, agreed upon funding of activities, dept-covered moving exp). Use on both sides of entry. Not for
530200 Funding Allocation Revenue funding from Provost.
Provostial support or funding (e.g. start-up, discretionary, or Over-the-Cap funding, agreed upon funding of
530201 Provostial Funding Revenue activities, dept-covered moving expenses). To be used on both sides of entry by Provost Office.
710099 Bgt-Faculty Salaries Expense Used to budget faculty salaries.
711100 Faculty Salary-Tenured Expense Salaries for ladder faculty with tenure.
Needed for Budgeting Only B-Account Activity (To enable budgeting for endowment recoveries from B-
711199 Bgt-B-Acct Rec Fac Sal Expense Awards.)
711200 Faculty Salary-NonTenured Expense Salaries of ladder faculty without tenure.
711300 Faculty Salary-NonLadder Expense Salaries of non ladder faculty (regular faculty salaries not included in 711100 or 711200)
For salary portion of costs for the secondment of Yale employees (Faculty). Not for LD or JSA. Needs
approval from cognizant Provost. Does not generate fringe–must do manually. Not for PostDocs -see John
711301 Faculty Secondments Expense Alvaro (PostDoc Affairs)
711310 Rec Fac Sal-Non Ladder Expense Needed to Budget Recovery of Adjunct Faculty Salaries (Specifically in Drama).
Used for non ladder faculty members on leave of absence receiving Yale salary. Fringe Benefits are not
711350 Faculty NonLadder LOA Expense assessed.
Faculty NonLadder LOA with Outside Used for non ladder faculty members on leave of absence receiving Yale salary being funded from an outside
711360 Funding Expense source. Fringe Benefits are not assessed.
711399 Bgt-B-Acct Rec Fac Sal-Non Ladder Expense Needed for Budgeting Only B-Account Activity
711400 Faculty Salary-Summer Expense Payments to faculty for summer research or teaching.
Payments to tenured faculty while on scholarly leave. Scholarly leave includes senior faculty fellowships,
711500 Faculty Tenured LOA Expense triennial leaves and sabbaticals (Not subject to fringe benefit assessments)
Used for tenured faculty members on leave of absence receiving Yale salary being funded from an outside
711550 Faculty Tenured LOA with Outside Funding Expense source. Fringe Benefits are not assessed.
711600 Faculty Ladder LOA Expense Payments to ladder faculty on Morse, Mellon or scholarly leave. (Not subject to fringe benefits assessments)
Used for ladder faculty members on leave of absence receiving Yale salary being funded from an outside
711650 Faculty Ladder LOA with Outside Funding Expense source. Fringe Benefits are not assessed.
711699 Bgt-LOA Faculty Salaries Expense Bgt-LOA Faculty Salaries
Salaries of assistant instructors not registered with Graduate School (Not subject to fringe benefit
711700 Faculty Salary-Asst Instructors Expense assessments)
711800 Faculty Salary-Special Expense Special salary payments to non-medical school faculty, includes extra compensation and bonuses.
711900 Faculty Salary-Other w/Fringe Expense Historical account - not to be used.
711950 Faculty Salary-Post Doc Associate Expense Payments to postdoctoral appointees who are paid from Yale administered research grants or contracts.
711999 Bgt-Post Doc Assoc Salaries Expense Bgt-Post Doc Assoc Salaries
Salaries for other types of faculty not subject to fringe benefit assessments, includes graduate student
712000 Faculty Salary-Other w/o Fringe Expense fellowship or scholarship grants designated for teaching
712010 Rec Faculty Salary-Other-w/o Fringe Expense Needed to Budget Recovery of Junior Faculty Fellowships
Faculty Salary-Non Payroll Loan
712050 Forgiveness w/o Fringe Expense Loan forgiveness for faculty; not a salary expenditure type.
712099 Bgt-B-Acct Rec Fac Sal Other w/o Fringe Expense Needed for Budgeting Only B-Account Activity
712110 Med Sch Fac Incentive Comp Expense Bonus and Incentive Pay to YSM Faculty
To match extra comp/incentive expenditure types one for one with earnings elements for extra comp/incentive
712150 Med Fac Recurring Incentive Comp Expense pay to clarify business rules, ease of use and better reporting.
712199 Bgt-Incentive Compensation-Faculty Expense Bgt-Incentive Compensation-Faculty
712210 Med Sch Faculty Extra Comp Expense Addl pay (e.g. On-call pay, addl shift pay, etc). to YSM Faculty
To track Affiliated Hospital payments which are currently grouped in with One Time Extra Comp. To establish
a one to one relationship with the earnings element and the expenditure type for these faculty addl comp
712211 Med Sch Affil Hosp Pay - Faculty Expense payments.
712220 Faculty Salaries Over Pension Cap Expense To track faculty salaries over the Pension Retirement Cap.
To match extra comp/incentive expenditure types one for one with earnings elements for extra comp/incentive
712230 Med Fac Recurring Extra Comp Expense pay to clarify business rules, ease of use and better reporting.
712250 Med Sch Add'l Pay w/Fringe Expense Extra compensation to medical school faculty for clinical service. Subject to Part-time fringe
Affiliated hospital payments to part-time faculty and postdoc fellows currently grouped with one-time extra
comp payments to establish a one-to-one relationship between the earnings element and the expense type for
712251 Med Sch Affil Hosp Pay - Other Expense these addl comp payments
712299 Bgt-Extra Compensation-Faculty Expense Bgt-Extra Compensation-Faculty
Portion of faculty salaries which are considered unallowable under OMB Circular A-21, includes alumni
712300 Faculty Salary-Unallowable Expense investment, commencement and fund raising activities.
Regular salaries of employees classified as Managerial & Professional (M&P), also includes residential
721000 Staff M&P Expense college deans and academic administrators designated by the provosts office.
721099 Bgt-M&P Salaries Expense Bgt-M&P Salaries
To record compensation expense for earned vacation days for M&P, C&T and S&M employees. Related
721100 Compensated Absences Expense liability account is Other Benefits (227001). (Used only by Financial Reporting).
721200 Staff M&P - No Fringe Expense To account for salary payments to Staff M&P that are not subject to fringe benefit assessments.
721300 Staff M&P - Overtime Expense To easily identify Overtime payments to M&P Staff.
For salary portion of costs for the secondment of Yale employees (M&P). Not for LD or JSA. Needs approval
from Hugh Penney (Comp & Benefits). Does not generate fringe–must do manually. Not for PostDocs -see
721400 Staff M&P Secondments Expense John Alvaro (PostDoc Affairs)
722099 Bgt-C&T Salaries Expense Bgt-C&T Salaries
722100 Staff C&T Expense Regular salaries of employees classified as Clerical and Technical (C&T) and represented by Local 34.
722200 Staff C&T Exclude Expense Historical account - not to be used.
722300 Staff C&T Overtime Expense Payments to C&T employees for hours worked in excess of normal time.
722400 Staff C&T Taxable Tips Expense C&T taxable tips (Not subject to fringe benefit assessments)
723099 Bgt-S&M Salaries Expense Bgt-S&M Salaries
723100 Staff S&M Direct Wages Expense Wages paid to hourly Service & Maintenance employees, represented by Local 35.
723200 Staff S&M IndirectWages Expense Payments for non productive time to hourly Service & Maintenance employees, represented by Local 35.
723300 Staff S&M Overtime Expense Payments to S&M employees for hours worked in excess of normal time.
11
Updated April 17, 2012
Expenditure Type # Expenditure Type Name Account Type ET Description
724099 Bgt-Other Staff Salary & Comp Expense Bgt-Non Salary Compensation-Staff
724200 Casual Employee Expense Hourly wages paid to casual employees.
724299 Bgt-CAS Salaries Expense Bgt-CAS Salaries
724400 Interim Employment Pool Expense Historical account - not to be used.
Portion of staff salaries or wages, which are considered unallowable under OMB Circular A-21, includes
724500 Staff-Unallowable Expense alumni investment, commencement and fund raising activities.
724600 Staff-Other Expense Extra compensation to employees for special services or incentive programs.
Default labor expense account used by Labor Distribution System on organizational default labor schedules.
This account should always be overridden by auto population of expenditure type rules before it leaves Labor
724700 Labor Default Expense Expense Distribution.
724800 Staff - Other Taxable Tips Expense Taxable tips not subject to fringe - usually used for Casual employees
725099 Bgt-Student Compensation Expense Bgt-Student Compensation
Payments to Graduate Students working as assistants in research. (Not subject to fringe benefit
725100 Student Research Asst Expense assessments)
725200 Student Instructor Expense Salaries of student teaching assistants. (Not subject to fringe benefit assessments)
Payments to Yale students made through the time entry system for hourly wages (and other salary payments
725300 Student-All Hourly Expense not covered elsewhere in the chart of accounts). (Not subject to fringe benefit assessments)
725500 Federal Work Study Expense Used to identify the 50/50 Provost work study split program for student time entry wages.
725600 Federal Work Study Credit Expense Used by General Accounting to clearly identify the monthly sweep to the work study project.
725700 Student - Fellowship Teaching Expense The charging of student salaries to be used with the Fellowship Teaching Element.
Med School requested an expenditure type for benefits. Currently all benefits are object codes - not
730100 Med School Addtl Benefits Exp Expense expenditure types.
730199 Bgt-Health & Other-Benefits Expense Bgt-Health & Other-Benefits
730599 Bgt-Retiree Expense Bgt-Retiree
University contribution for group life insurance, unemployment benefits and compensation to employees for
731100 Other Employee Benefits Expense the purchase of benefit programs. Also includes other miscellaneous benefit payments.
731200 Death Benefits Expense To record payments for death benefits.
University cost/contribution for active employee health plans and general health insurance. Includes Yale
Health Plan, Connecticut General Health Insurance, Healthcare Inc, CHCP, Bluecare, Century Preferred,
732100 Active Employee Health Costs Expense Healthchoice.
733100 Dental Plan Costs Expense Faculty and M&P dental plan costs
University contributions to all employee retirement plans (includes contributions to the staff pension fund and
matching contributions to TIAA/CREF or Vanguard) and supplemental pension benefits paid to retirees or their
734100 Retirement Plan Costs Expense spouses.
735100 Long Term Disability Expense University contribution for long term disability premiums.
736100 FICA Expense Cost of University portion of federal retirement benefits or social security.
University contribution towards retiree health insurance (includes: Blue Cross - 65, BlueShield - 65, Retiree
737200 Retiree Health Benefits Expense Major Medical - 65 and senior care premiums).
Payments to insurance carriers. Payments to employees for indemnity or medical expenses in event of an
injury during working hours. Costs of self insurance for medical payment losses related to workers
738100 Workers Compensation Expense compensation.
739100 Employee Tuition Expense Payments for tuition reimbursement to employees attending a college or university.
Portion of tuition funded by the University for children of eligible employees attending accredited higher
739200 Scholarships for Children of Emp Expense education institutions.
739300 Training - Fringe Benefit Expense Training costs transferable to other organizations.
740099 Bgt-Fringe Assessment Expense Bgt-Fringe Assessment
741000 Fringe Benefit Assessments Expense Department assessments for the cost of employee fringe benefits paid centrally.
Credit given to units to account for double counting when charging for Fringe Benefits in non-GA Sources. All
units who pay non-GA, Full-Time, Faculty, M&P or Post-Doc Associate Salaries in a Fringed ET receive a
741002 Sabbatical Credit Expense credit (3-4% of salaries).
741099 Bgt-B-Acct Rec Fringe Benefit Expense Needed for Budgeting Only B-Account Activity
810099 Bgt-Stipends Expense Bgt-Stipends
811000 Stipend-Graduate Student Expense Financial aid payments other than tuition costs to students in graduate and professional schools.
811099 Bgt-Tuition Related Expense Bgt-Tuition Related
811100 Stipend-Non Yale Student Expense Stipend payments to non-students (not enrolled at Yale).
812000 Stipend-Post Doc Expense Financial aid payments to post-doctoral fellows in graduate and professional schools.
812099 Bgt-FELLOWSHIPS Expense Bgt-FELLOWSHIPS
University support of tuition costs for graduate and professional school students (includes allowance for
dependents of faculty and staff members engaged in research). This account is discounted from tuition
813000 Tuition Discount Expense revenue on the Univ F/S.
813001 Tuition Discount / Non Taxable Expense Non taxable tuition costs for students in the graduate and professional schools supported by the University.
813099 Bgt-B-Acct Rec Tuition Discount Expense Needed for Budgeting Only B-Account Activity
814000 Stipend-Undergraduate Student Expense Fellowship stipends for undergraduate students
820099 Bgt-Materials Expense Used to budget general materials and supplies costs.
820100 Chemicals Expense Cost of chemical purchases; see also 822101.
820200 Radioisotopes Expense Cost of all radioisotope purchases
Subscriptions or purchases of newspapers, journals, magazines, books and other publications (including
820300 Periodical & Books Expense electronic format) which will not be incorporated into the University Library.
Films, slides, tapes, recordings and materials and supplies for developing these items, which are not to be
820400 Film, Slides, Tapes & Recordings Expense incorporated into the University Library.
820500 Materials for Bldgs & Grounds Expense Operating and repair materials for buildings and grounds; includes cost of lost or new keys
Other minor equipment (non-consumable items) costing under $5,000 per item not described elsewhere
(820610, 820615, 820620); see MR8800 for equipment equal to or exceeding this amount. For consumables,
820600 Equipment - Other Minor < cap amt Expense see Supplies.
820601 Animal Caging Expense The purchase of animal cages under $5,000 by YARC. A subset of minor equipment.
Computers and computing equipment costing less than $5,000 per component charged as a direct allowable
820610 Equipment - Computers < cap amt Expense expense to a sponsored project or purchased by a non-academic department.
Computers and computing equipment costing less than $5,000 per component purchased by Academic
820615 Admin & Acad Comp Equip < cap amt Expense Departments on non-sponsored projects.
820620 Furniture Cost < cap amt Expense Furniture and furnishings costing less than $5,000 per item; for costs equal or over $5,000 use ET 881300
820630 Athletic Equipment Expense To track purchases for Athletics Division under specific expenditure type
820700 Animal Purchases Expense Live animals purchased from outside vendors for use in research work
12
Updated April 17, 2012
Expenditure Type # Expenditure Type Name Account Type ET Description
820701 Animal Bedding Expense The purchase of animal bedding.
820702 Animal Food Expense The purchase of animal food.
820704 Animal Service Charges Expense For use with YARC that will allow for easier reconciliation and transparency for PIs and ISP reporting
820705 Animal Per Diems Expense For use with YARC that will allow for easier reconciliation and transparency for PIs and ISP reporting
Cost of genetically engineered animals including gene targeting, transgenic mice & embryo cryopreservation
820750 Research Animals Expense services.
820799 Bgt-Animals Expense To accommodate budgeting for animals.
Departmental purchases of food & beverages not defined as catering or business meal (see 832500 &
874000). For bottled water/filter service, use 820801. Split alcohol chrges only for SPAGR awrds (all fed &
820800 Food & Beverage Expense unallowed non-fed) to ET 873000
820801 Bottled Water & Filtering Service Expense Bottled water and water filtering service (e.g. Poland Spring, Nestle Waters). Not for use on SPAGR awards.
820802 CGS Bakery - Fresh Expense Fresh baked goods purchased externally (For use by units that provide dining service only).
820804 CGS Bakery - Frozen Expense Frozen baked goods purchased externally (For use by units that provide dining service only).
820806 CGS Bakery - Internal Expense Baked goods purchased from the Bake Shop (For use by units that provide dining service only).
820808 CGS Beverage - Soda Expense Fountain soda for dispensers (For use by units that provide dining service only).
Bulk juice for dispenser or service - Individual packages under Grab & Go Beverage (For use by units that
820810 CGS Beverage - Juice Expense provide dining service only).
820812 CGS Beverage - Alcoholic Expense Products containing alcohol; wines, beers and spirits (For use by units that provide dining service only).
Bulk milk for service or production - Individual packages under the Grab & Go Beverage (For use by units that
820814 CGS Dairy - Milk Expense provide dining service only).
820816 CGS Dairy - Cheese Expense Block, sliced or shredded cheese products (For use by units that provide dining service only).
820818 CGS Dairy - Eggs Expense Fresh, shelled and frozen egg products (For use by units that provide dining service only).
Other dairy products, including sour cream, ice cream and butter (For use by units that provide dining service
820820 CGS Dairy - Processed Expense only).
820822 CGS Grab & Go - Beverage Expense Prepacked, ready to sell beverages (For use by units that provide dining service only).
820824 CGS Grab & Go - Food Expense Prepacked, ready to sell food and snack items (For use by units that provide dining service only).
820826 CGS Grab & Go - Commissary Expense Ready to sell items prepared from YD Internal Commissary (For use by units that provide dining service only).
820828 CGS Grocery - Canned Expense Canned items not classified elsewhere (For use by units that provide dining service only).
820830 CGS Grocery - Dry Goods Expense Dry grocery items, not canned or frozen (For use by units that provide dining service only).
820832 CGS Grocery - Frozen Expense Frozen items not classified elsewhere (For use by units that provide dining service only).
820834 CGS Meat - Beef Expense Fresh or frozen beef (For use by units that provide dining service only).
820836 CGS Meat - Lamb Expense Fresh or frozen lamb (For use by units that provide dining service only).
820838 CGS Meat - Pork Expense Fresh or frozen pork (For use by units that provide dining service only).
820840 CGS Meat - Poultry Expense Fresh or frozen poultry (For use by units that provide dining service only).
Sausages, hot dogs, deli meats or other processed meat items whether fresh or frozen (For use by units that
820842 CGS Meat - Processed Expense provide dining service only).
820844 CGS Meat - Seafood Expense Fresh or frozen seafood (For use by units that provide dining service only).
Non-Food; paper, chemical and sundry items purchased for resale (For use by units that provide dining
820846 CGS Non Food Items Expense service only).
820848 CGS Produce - Fresh Expense Fresh produce; whole or processed (For use by units that provide dining service only).
820850 CGS Produce - Frozen Expense Produce items purchased frozen (For use by units that provide dining service only).
820900 Gas & Oil for Vehicles Expense Gasoline and oil for use in University owned vehicles.
Purchase of general office supplies (pads, paper, pens, pencils, cleaners) from outside vendors or University
821000 Supplies-Office Expense stockrooms.
821099 Bgt-Supplies Expense n
821100 Discounts Taken Expense Cash discounts earned in payment of vendors invoice at earlier terms.
Supplies for lab testing, teaching or research. Consumables including kimwipes, flasks, beakers, tips, test or
nmr tubes, tubing, vials, needles, syringes, tungsten, culture dishes & pipettes. Small equipment/computers
821200 Supplies-Laboratory Expense see 820600-820615.
Purchases of Genomic Arrays from external vendors. (To identify activity & comply with F&A burden
821201 Supplies-Lab-Genomic Arrays Expense regulations.)
Supplies used in research that are not lab-related such as those used in the field (Off-campus), mailings to
subjects, questionnaires, surveys, and similar items. The key words here are "supplies used in research
821240 Supplies - Research Expense outside a laboratory.
Materials and supplies used for teaching or in the classroom such as syllabi, course packets, textbooks, exam
821260 Supplies - Teaching & Classroom Expense booklets, 1st year white coats, etc.
821270 Supplies - Hardware Electric & Plumbing Expense Cost of hardware, electric, and plumbing supplies and materials.
821280 Supplies - Art & Museum Expense Materials and supplies used for creating artwork, exhibits, and art and museum conservation.
Cost of plaques used in dedications/memorial services, directional and warning signs, posters, and similar
821290 Materials - Bldg Plaques Signs & Posters Expense expenses.
821300 Postage Expense Payments for stamps, metered postage and rental of postage meters and post office boxes.
821400 Supplies for Food Service Expense Paper and plastic bags, cups, napkins, dishes, foils, wrapping, utensils, candles, matches etc.
821410 Supplies - China, Glass & Silverware Expense Used by Dining Halls to record the cost of china, glass and silverware
Supplies - Paper & Disposables - Food
821420 Service Expense Cost of paper supplies used for production in food service operations.
Cost of flowers & decorations purchased for catered functions & special events. Primarily for use by Food
Service (may be used by University Chapels for chapel floral arrangements). For appreciation/recognition, see
821430 Supplies - Flowers & Decorations Expense 911250.
Supplies used for computer and printer operations (e.g. printer toner, screen & keyboard cleaning supplies,
821500 Supplies - Computer Expense diskettes, CD-ROMs). (Charge paper to 821000.)
821600 Supplies - Fax/Copiers Expense Supplies used for copier and fax machines including toner. (Charge paper to 821000.)
821700 Supplies-Software Expense Purchase of complete software packages for computers, including licensing fees.
Differences between book value and physical inventory value of stockroom materials and supplies. (Not for
821800 Inv adj/losses Expense use by Dining Halls)
Default VIP expenditure type assigned by the system. Serves as a placeholder to be replaced with
822000 VIP Card Expense Expense expenditure type associated with the University Contract.
822099 Bgt-Books,Periodicals & Subscriptions Expense Bgt-Books,Periodicals & Subscriptions
822100 Supplies-Misc Expense Supplies not described under other supply-related expenditure types (e.g. electronic supplies, vehicle parts).
822101 Disinfectant Detergents Expense Cleaning agents utilized by custodial and maintenance staff
Supplies necessary for maintaining various machinery, electronics, etc. throughout campus; includes hand
822102 Equipment Maintenance Supplies Expense and power tools
822103 Personal Protective Equipment/Apparel Expense Personal protection items such as: respirators, aprons, eye protection, gloves, hard hats, safety shoes, etc.
13
Updated April 17, 2012
Expenditure Type # Expenditure Type Name Account Type ET Description
822104 Safety Supplies Expense Safety supplies such as spill kits, eye wash stations, first aid, shielding, etc.
822105 Gas Demurrage Expense No Description
822200 Theatrical Production Materials Expense Supplies used for costumes, lights, props, scenery and sound for theatrical productions.
824099 Bgt-Chemicals & Radioisotopes Expense Bgt-Chemicals & Radioisotopes
830099 Bgt-Gen Services Exp Expense Used to budget general services expenses.
831099 Bgt-Telecomm Services Expense Bgt-Telecomm Services
831100 Telephone Rental Expense Cost of renting telephone equipment owned by Yale.
831101 Cell Phone/Wireless Device Service Expense Service charges for cell phones and hand-held wireless devices (e.g. Blackberry)
831150 Answering Service Expense Cost of telephone answering service.
Telecommunications Infrastructure bundle, Line Appearances, Sets and Long distance. To be used for
831175 Telecom Infrastructure Bundle Expense internal charges from ITS only.
Telecom charges for special lines in University buildings (e.g. elevator phones, "blue" phones,
831180 Telecom Building Line Charge Expense emergency/alarm lines). For ITS use only.
831200 Telephone & Data Install Expense Cost of installing and moving telephone & Data equipment.
Long Distance Network and Internet
831300 Charges Expense Cost of leasing long lines, including wide area networks, foreign exchange service, and internet charges.
Cost of telephone toll calls/services (includes telegrams, use of toll authorization numbers, calling cards,
831400 Long Distance Tolls Expense direct dial long distance, collect, person to person, bill to third number, conference calls, and foreign calls).
831500 Directory Listings Expense Charges by phone services rendered by non university entities.
831599 Bgt-Professional Services Expense Bgt-Professional Services
Purchased Telephone, Cell and Wireless
831600 Equip Equip Expense Cost of telephone, Cell and Wireless equipment owned by the University.
831650 Beeper Rental Expense Cost of pager rental.
831700 YSM Supplemental Telecom Charge Expense Charge to Yale Medical School departments for use of the Medical School telephone network
832099 Bgt-IT Services Expense Used for enhanced budgeting
832100 Data Processing Expense Cost of data processing, keypunching and general computer services.
Web based work space, planning, development, implementation, & maintenance of University enterprise
832110 ITS Shared Solutions Expense systems.
832115 ITS Email Services Expense Monthly email services charge.
832120 ITS Production Services Expense To more clearly define service.
832125 ITS File Services Expense Monthly centralized file services charge.
832130 ITS Desktop Support Contract Billing Expense To identify contract charges to clients from the ITS Desktop Support program.
832135 ITS Desktop Support Hourly Billing Expense To identify hourly Tech. charges to clients from the ITS Desktop Support program
832145 ITS Device Charges Expense Out of Model Devices Monthly Charge.
832150 ITS FTE Billing Expense Annual Network, Email & NAV (Norton Anti-Virus) bundled charges.
To enable the professional schools to see the gross income and expense transactions for the PhD Students in
832151 ITS FTE Billing Allocation Expense Medicine, Nursing and FES.
FTE Bundle includes: Help Desk, Client Accts, Network access, AntiVirus Software, Information Security
832153 ITS FTE Bundle-Student Secure Data Expense oversight, Email and the Student Secure Data Service.
832154 ITS Simple Storage Expense File storage & sharing of large amounts of data (500GB to 12TB).
832155 ITS Help Desk Expense Help Desk Service level agreement Billing
FTE Bundle includes: Help Desk, Client Accts, Network access, AntiVirus Software, Information Security
832156 ITS FTE Bundle - Secure Data Service Expense oversight, Email and the Secure Data Service.
832160 ITS Scheduling Expense Scheduling Account Monthly Charges.
832170 ITS Central Backup Expense To be used to record Monthly Central Backup Account and Excess Storage Charges.
Large scale data storage & sharing (minimum 500GB, no max) for any Windows, Mac, or Linux computer on
832175 ITS Research Storage Expense the Yale network. Security level 3-lock data for research use.
832180 ITS DNO ARA or PPP Services Expense To be used to record Monthly charges for ITS Data Network Operations or ARA service.
832190 ITS Academic Technologies Expense To be used to record charges for various academic, media and technology services.
832195 ITS Services - Other Expense To bill out occasional ITS services, which are not covered by the existing ET.
Cost of photocopying services provided by University internal service providers; (not rental of copiers or copier
832200 Photocopying Expense supplies); For G&C, see 833100
832300 Services-Student Expense Printing of diplomas, field work charges and other student related documents.
832400 Services-Shop Expense Charges to departments for services performed by University science shops.
Catering services provided by outside caterers for University functions including business meals. Split alcohol
832500 Catering-External Expense charges only for SPAGR awards (all federal & all unallowed non-federal) and charge to ET 873000.
Departmental charges for food items and catered functions provided by a Yale ISP. Split alcohol charges only
832510 Catering - Internal Expense for SPAGR awards (all federal & all unallowed non-federal) and charge to ET 873000.
832599 Bgt-Study Subjects Expense Bgt-Study Subjects
832600 Non Yale Temp Emp Expense Amounts paid to outside employment agencies for temporary labor.
To segregate accounting for operating expenses (other than property management fees) related to the rental
832650 Rental Property Operating Expense Expense of University properties and buildings managed by outside property management companies.
832700 Laundry Supplies/Services Expense Outside laundry service and the rental of garments from the servicing vendor
University Owned Clothing (aka Uniform To record uniform contractual service fee and/or for the purchase of university-owned clothing (includes
832710 Service) Expense uniforms). For rented garments - see 832700. For protective garments - see 822103
832720 Linen Rentals and Supplies Expense To record linen rentals and supply service.
832800 Freight-Shipping & Transportation Expense Freight charges including FEDEX and other delivery services, armored car and courier services
832810 YP Free Postage Expense Shipping cost of free books charged to Yale Press departments
832850 Mailing Services Expense Charges (other than postage) for mailing preparation services (e.g., inserting, addressing, sealing, metering).
Charges for printing and photocopying services, including preproduction (e.g., typesetting) and finishing
832900 Print/Copy Services Expense services (e.g., cutting, collating and binding).
Print Copy Services-Chargeable YPPS
832910 Only Expense Needed to account for cost of services chargeable to YPPS customers.
833000 Graphic Design Services Expense Charges for graphic design services for printed materials.
Graphic Design Services-Chargeable
833010 YPPS Only Expense Needed to account for cost of services chargeable to YPPS Customers.
833050 Web Development Services Expense Charges for web site design, development and maintenance services and domain name registration.
833075 Digital Imaging & Audio Services Expense Payments for photographic, videography, digital imaging, audio recording services.
833099 Bgt-SubAward Expense Bgt-SubAward
833100 Reprints Expense Reprints for use in research work on government grants and contracts.
Fees for use of copyrighted materials, permissions and similar expenses (e.g. musical scores, drama/theater
833150 Copyright & Similar Fees Expense royalties to publishing house agents)
14
Updated April 17, 2012
Expenditure Type # Expenditure Type Name Account Type ET Description
Cost of moving personal belongings of faculty, employees or students, charges for moving furniture and office
833200 Moving & Relocation Expense equipment.
Payments for services related to the recruitment of students and employees (e.g. search services, background
833250 Recruitment Expense Expense checks, etc.) See 910800 for Recruitment Ads.
833260 Study Subject Recruitment Expense Expense To code expenses related to study subject recruitment for Federal and Non-Federal Grants
833275 Recycling & Shredding Services Expense Costs associated with recycling, shredding and similar expenses.
Cost of advertising media and related administrative costs, cost of maintaining community relations and
promoting favorable relations with the community or public at large. In general, these costs are unallowable
833300 Advertising, Public Relations Expense under A-21 rules.
Bundled cost associated with holding special programs or events such as equipment and furniture rental,
833350 Program and Event Fees & Services Expense labor cost for staging the event, etc.
Costs for sub contracted special goods or services and applicable only to Sponsored Agreement sources.
833410 Subaward Expense Expense Rolls up to 833400 object code.
833500 Honoraria Expense Payments to guest speakers (excludes payments for travel and related expenses)
Allocation of bundled administrative costs to other departments. (e.g. malpractice insurance admin costs,
833550 Administrative Services Expense bursar billings, etc.)
833575 Restoration - Art & Museum Collections Expense Payments for services related to the restoration of art and museum collections.
833599 Bgt-Design/Printing/Promotions Expense Bgt-Design/Printing/Promotions
Miscellaneous service expenses; for use only when the service cannot be defined by a specific, available
833600 Misc Services & Allowance Expense expenditure type
Payments to residents or citizens of a foreign country where research is being conducted for services such as
833605 Field Research Services Expense research assistants, diggers, guides, security, etc.
Internal service billing for microscopy, imaging and other ISP services not covered by an existing expenditure
833610 ISP - Other Expense type. Please review all available ETs and consult central finance / user support before using
833615 CCMI ISP Services Expense Center for Cellular and Molecular Imaging ISP Services
833620 Biotechnology Services - ISP Expense Biotechnology internal service billing - Medical School Only.
833625 MIRC ISP Services Expense School of Medicine Imaging Research Center ISP Services
833630 Pathology Critical Tech Services - ISP Expense Pathology lab internal service billing - Medical School Only.
833640 Glass Washing Services - ISP Expense Departmental glass washing internal service billing - Medical School Only.
833650 YCC Shared Services - ISP Expense Tissue culture and other testing services from the Yale Cancer Center - Medical School Only.
833660 Derm Path Services - ISP Expense Lab service charges from the Derm-Path lab - Medical School Only.
833670 Immunobiology FACS Services - ISP Expense Lab service charges from the Derm-Path lab - Medical School Only.
Allocation of security expenses for Yale Security and Yale Police departments. To be used by the Security or
833680 YaleSecurity/Police Expense Allocation Expense Police Department only when allocating cost of services they have provided to other departments.
833685 Chargeable Services-Mailing YPPS Only Expense Needed to account for cost of services chargeable to YPPS customers.
833690 Chargeable Services-Other YPPS Only Expense Needed to account for cost of services chargeable to YPPS customers.
Services of technicians or firms providing laboratory analysis including processing and preparation work. Not
833695 Lab Services - Non-Patient Expense for patient care. For patient care - see 845300.
833699 Bgt-Lab/Research Services Expense Bgt-Lab/Research Services
833700 Royalty Expense Expense To record distribution of Royalty receipts to inventors and other institutions.
Payments made to human subjects involved in research studies (do not split based on privileged/not
833800 Human Research Payments Expense privileged list information)
834099 Bgt-Athletic Services Expense Bgt-Athletic Services
For use by Athletics when charging rental fees to other University departments for use of Athletic Facilities. (
834400 Athletic Facility Rental Fees Expense Lanman Ctr., golf course, gym, pool, etc.)
For use by Athletics when charging membership and other fees to other University departments for use of
834410 Athletic Use Fee Expense Athletic Facilities. (Tennis Ctr., Gym fees, green fees, cart use and driving range, etc.)
For use by Athletics when charging goods and other service fees to other University departments. (For door
834420 Athletic Goods & Service Fees Expense prizes & Awards for athletic events and other pro shop activities.)
834599 Bgt-Maintenance Services Expense Bgt-Maintenance Services
835099 Bgt-Training & Organizational Dev Expense Bgt-Training & Organizational Dev
Consulting related to managing the work unit better, e.g. team building consultations, organizational
835100 Org Dev Consulting Fees Expense diagnoses, business process redesign, etc.
835200 Mgt & Admin Training Fees Expense Training, e.g. classes at the Learning Center, classes at other institutions, etc.
840099 Bgt-Other Med Supp/Services Expense Used to budget cost of medical supplies and services.
841099 Bgt-YNHH Staff Services Expense Bgt-YNHH Staff Services
Payments to hospital for work performed by individuals on their payroll. Use this expense type for salaries
841100 YNHHStaffSal18OH Expense subject to hospital overhead charge.
Overhead amounts charged by Yale New Haven Hospital as part of the Shared Service agreement; this is
841110 YNHHSalOvhd Expense system generated.
Payments to hospital for work performed by individuals on their payroll. Use this expense type for salaries not
841200 YNHH Staff Salaries-NonBurden Expense subject to hospital overhead charge.
843099 Bgt-Inpatient Services & Fees Expense Bgt-Inpatient Services & Fees
843100 Inpatient Hosp Services Expense Charges for inpatient care at local or other area hospitals.
843200 Inpatient Professional Services Expense Inpatient professional fees for medical, surgical and psychiatric services.
844099 Bgt-Outpatient Services Expense Bgt-Outpatient Services
844100 Outpatient Hospital Services Expense Charges for outpatient procedures including dialysis, clinic fees, and procedure room fees.
Purchases of medical and surgical supplies, radiology supplies, drugs and medicine, and small tools used in
845100 Med Supplies Expense medical laboratory testing.
845120 YUHS Retail Pharmacy CGS Expense To segregate costs of goods sold to individuals in the YUHS Pharmacy to better reflect costs in the F&A rate.
845150 Drugs and Pharmaceuticals Expense To allow YUHS departments to better distinguish between pharmacy and medical supply costs.
845200 Professional Fees-Referrals Expense Fees for professional services rendered upon referral.
Services of technicians or firms providing laboratory analysis including processing and preparation work. For
845300 Lab Services - Patient Care Expense patient care only. For non-patient see 833695.
Fees paid to physicians or physician groups for contracted physician services at Yale University (Yale Health
845400 Medical Retainer Fees Expense Services).
845500 Emergency Transportation Expense Cost of transportation needed in an emergency situation
845600 Radiology Services Expense Diagnostic procedures, reading fees and radiation therapy.
845700 Patient Care Costs Expense Yale New Haven Hospital charges to the YSM Clinical Research Center
845800 Misc Med Fees Expense Miscellaneous medical fees not covered elsewhere in MN8450.
845801 YNHH Non Salary Charges Expense To record non salary expenses charged to YSM by YNHH.
15
Updated April 17, 2012
Expenditure Type # Expenditure Type Name Account Type ET Description
Ambulatory Clinic Charges From YNHH To
845802 YSM Expense To expense departments directly for charges from YNHH.
845803 EPIC/EMR Expense To record expenses assoicated with EPIC. Central YSM use only.
Charges for services rendered in a hospital emergency room or outpatient hospital and ambulatory surgery
845900 Other Fees for Med Services Expense facility.
850099 Bgt-Library Collections Expense Used to budget library collection purchases.
Purchases of books on a particular subject (hard copy, microform, or machine readable format) added to the
850100 Monographs Expense Library collection.
850105 Monographs Books Hard Copy Expense Printed monographs (one-time publication) purchased for the Librarys collections.
850110 Monographs Microforms Expense Microformed monographs purchased for the Librarys collections.
850115 Monographs Back Files Expense Replacements or missing volumes of monographs purchased to complete a set for the Librarys collections.
850120 Monographs Multiple Year Expense Printed monographs of an on-going series purchased for the Librarys collections.
850125 Monographs Electronic Expense Electronic format of monographs purchased for the Librarys collections.
850130 Monographs Microform Preserv Expense Microform copy of monographs for preservation purposes purchased for the Librarys collections.
Purchases of books issued in successive parts and intended to be continued indefinitely (hard copy,
850200 Serials & Continuations Expense microform, or machine readable format) added to the Library collection.
850205 Serials & Contins Books Hard Copy Expense Printed periodicals purchased for the Librarys collections.
850210 Serials & Contins Microforms Expense Microform periodicals purchased for the Librarys collections.
850215 Serials & Contins Back Files Expense Replacements or missing volumes of periodicals purchased to complete a set for the Librarys collections.
850220 Serials & Contins Multiple Year Expense Printed periodicals of an on-going series purchased for the Librarys collections.
850225 Serials & Contins Electronic Expense Electronic format of periodicals purchased for the Librarys collections.
850230 Serials & Contins Micorform Preserv Expense Microform copy of periodicals for preservation purposes purchased for the Librarys collections.
Purchases of early editions of old books, limited editions and other reading material of special value added to
850300 Rare Books Expense the Library collection.
850330 Rare Book Preserv Expense Copies of rare books for preservation purposes purchased for the Librarys collections.
850400 Maps Expense Purchases of early hand drawn or other maps added to the Library collections.
850430 Maps Preservation Expense Copies of maps for preservation purposes purchased for the Librarys collections.
Purchases of microforms as part of the regular acquisition program of the Law Library and the Yale Center for
850500 Library Microforms Expense British Art.
850599 Bgt-Manuscripts Expense Bgt-Manuscripts
850600 Manuscripts Expense Purchases of manuscripts added to Library collections.
850610 Manuscripts Microforms Expense Microform manuscripts purchased for the Librarys collections.
850630 Manuscripts Preserv Expense Copies of manuscripts for preservation purposes purchased for the Librarys collections.
850700 Library Collections Expense Additions to the Library collections not specified in other accounts.
850730 Library Colls Preserv Expense Copies of other Library materials for preservation purposes purchased for the Librarys collections.
850758 Library Colls Music and Scores Expense Music and scores purchased for the Librarys collections.
850760 Library Colls Phono Recs and CD Expense Phonographic records and CDs purchased for the Librarys collections.
850762 Library Colls Prints Expense Prints purchased for the Librarys collections.
850764 Library Colls Slides and Photo Expense Slides and photographs purchased for the Librarys collections.
850766 Library OC Tapes Expense Tapes purchased for the Librarys collections.
850768 Library OC Video Film Expense Videos and film purchased for the Librarys collections.
850770 Library Other Expense Other miscellaneous material purchased for the Librarys collections.
Cost of broader-based databases that are neither exclusively serial (850225) nor monographic (850125) in
850775 Electronic Resources Expense nature (e.g. Westlaw, Lexis/Nexis, HeinOnline)
850800 Commercial Binding Expense Costs of binding and restoration of books and other collection material performed by outside vendors.
850900 Art & Museum Acquisitions Expense Costs of art and museum acquisitions.
851099 Bgt-B-Acct Rec Library Gen Acquisitions Expense Needed for Budgeting B-Account Activity
851199 Bgt-Maps Expense Bgt-Maps
851599 Bgt-Monographs Expense Bgt-Monographs
852099 Bgt-Rare Books Expense Bgt-Rare Books
852599 Bgt-Serials & Continuations Expense Bgt-Serials & Continuations
860199 Bgt-Interest External Expense Bgt-Interest External
861010 Interest-External CHEFA S Expense No Description
861015 Interest-External CHEFA T1 Expense Interest-External CHEFA T1 Fixed
861016 Interest-External CHEFA T2 Expense Interest-External CHEFA T2 Variable
861020 Interest-External Comm Paper Expense No Description
861025 Interest-External SWAPS Expense Central Use Only - IA
861030 Interest-External Century Bond Expense Central Use Only - IA
861035 Interest-External MTN Series B Expense External interest expenditure for Medium Term Notes Series B
861040 Interest-External IBM Expense Central Use Only - IA
861045 Interest-External College Plaza Expense Central Use Only - IA
861060 Interest-External CHEFA U Expense Central Use Only - IA
861061 Interest-External CHEFA V Expense To record CHEFA V external interest expense.
861062 Interest-External CHEFA W Expense To record CHEFA W external interest expense.
861063 Interest-External CHEFA X1 Expense Central Use Only - IA
861064 Interest-External CHEFA X2 Expense Central Use Only - IA
861065 Interest-External CHEFA X3 Expense Central Use Only - IA
861066 Interest-External CHEFA Y1 Expense Records external interest payments on fixed rate portion of CHEFA
861067 Interest-External CHEFA Y2 Expense Records external interest payments on variable rate portion of CHEFA
861068 Interest-External CHEFA Y3 Expense Records external interest payments on variable rate portion of CHEFA
861069 Interest-External CHEFA Z1 Expense Records external interest payments on fixed rate portion of CHEFA
861070 Interest-External CHEFA Z2 Expense Records external interest payments on fixed rate portion of CHEFA
861071 Interest-External CHEFA Z3 Expense Records external interest payments on fixed rate portion of CHEFA
861072 Interest-External CHEFA 2010A-1 Expense External Interest Expenditure for New CHEFA Series 2010A-1
861073 Interest-External CHEFA 2010A-2 Expense External Interest Expenditure for New CHEFA Series 2010A-2
861074 Interest-External CHEFA 2010A-3 Rate1 Expense External Interest Expenditure for New CHEFA Series 2010A-3
861075 Interest-External CHEFA 2010A-3 Rate2 Expense External Interest Expenditure for New CHEFA Series 2010A-3
861076 Interest-External CHEFA 2010A-4 Rate1 Expense External Interest Expenditure for New CHEFA Series 2010A-4
861077 Interest-External CHEFA 2010A-4 Rate2 Expense External Interest Expenditure for New CHEFA Series 2010A-4
861099 Bgt-Interest Internal Expense Bgt-Interest Internal
To establish the liability for future lease payments, the capital asset, related accumulated depreciation, and
861200 Interest-External Capital Lease Expense the related expenses, including depreciation expense and interest expense.
16
Updated April 17, 2012
Expenditure Type # Expenditure Type Name Account Type ET Description
861500 Interest-External Capital. Interest-Dr Expense To record capitalized interest.
861501 Interest-External Capital. Interest-Cr Expense To record capitalized interest.
862001 Internal Interest Building - IB Unit Cost Expense Central Use Only. To record building internal interest for capital projects financed with Internal Bank. Unit cost.
862005 Internal Interest Other - IB Unit Cost Expense Central Use Only. To record other internal interest for capital projects financed with Internal Bank. Unit cost.
Central Use Only. To record other internal interest for capital projects financed with Taxable Debt. Central
862010 Internal Interest Other - TA Central Cost Expense cost.
862011 Internal Interest Other - TA Unit Cost Expense Central Use Only. To record other internal Interest for capital projects financed with Taxable Debt. Unit cost.
Central Use Only. To record building internal interest for capital projects financed with Taxable Debt. Central
862012 Internal Interest Building - TA Central Cost Expense cost.
862013 Internal Interest Building - TA Unit Cost Expense Central Use Only. To record building internal interest for capital projects financed with Taxable Debt. Unit cost.
Internal Interest Building - TE-C Central Central Use Only. To record building internal interest for capital projects financed with Tax Exempt CHEFA.
862014 Cost Expense Central cost.
862030 Interest-Internal Other Debt - Unit Cost Expense Central Use Only - IA
Central Use Only. To record other internal interest for capital projects financed withTax Exempt CHEFA.
862038 Internal Interest Other - TE-C Central Cost Expense Central cost.
Central Use Only. To record other internal interest for capital projects financed withTax Exempt CHEFA. Unit
862041 Internal Interest Other - TE-C Unit Cost Expense cost.
Central Use Only. To record other internal interest for capital projects financed with Tax Exempt University
862042 Internal Interest Other - TE-U Central Cost Expense Cash. Central cost.
Central Use Only. To record other internal interest for capital projects financed withTax Exempt University
862043 Internal Interest Other - TE-U Unit Cost Expense Cash. Unit cost.
Central Use Only. To record building internal interest for capital projects financed with Tax Exempt CHEFA.
862044 Internal Interest Building - TE-C Unit Cost Expense Unit cost.
862045 Interest-Internal Capital Interest Expense Central Use Only - IA
Internal Interest Building - TE-U Central Central Use Only. To record building internal interest for capital projects financed with Tax Exempt - University
862046 Cost Expense Cash. Central cost.
Central Use Only. To record building internal interest for capital projects financed with Tax Exempt - University
862047 Internal Interest Building - TE-U Unit Cost Expense Cash. Unit cost.
862099 Bgt-Amortization Expense Bgt-Amortization
863000 Amort Building - IB Unit Cost Expense Central Use Only. To record building amoritzation for capital projects financed with Internal Bank. Unit cost.
863005 Amort Other - IB Unit Cost Expense Central Use Only. To record other amoritzation for capital projects financed with Internal Bank. Unit cost.
863010 Amort Other - TA Central Cost Expense Central Use Only. To record other amoritzation for capital projects financed with Taxable Debt. Central cost.
863011 Amort Other - TA Unit Cost Expense Central Use Only. To record other amoritzation for capital projects financed with Taxable Debt. Unit cost.
863012 Amort Building - TA Central Cost Expense Central Use Only. To record building amoritzation for capital projects financed with Taxable Debt. Central cost.
863013 Amort Building - TA Unit Cost Expense Central Use Only. To record building amoritzation for capital projects financed with Taxable Debt. Unit cost.
Central Use Only. To record building amoritzation for capital projects financed with Tax Exempt CHEFA.
863014 Amort Building - TE-C Central Cost Expense Central cost.
Central Use Only. To record other amoritzation for capital projects financed withTax Exempt CHEFA. Central
863038 Amort Other - TE-C Central Cost Expense cost.
Central Use Only. To record other amoritzation for capital projects financed withTax Exempt CHEFA. Unit
863041 Amort Other - TE-C Unit Cost Expense cost.
Central Use Only. To record other amoritzation for capital projects financed with Tax Exempt University Cash.
863042 Amort Other - TE-U Central Cost Expense Central cost.
Central Use Only. To record other amoritzation for capital projects financed withTax Exempt University Cash.
863043 Amort Other - TE-U Unit Cost Expense Unit cost.
Central Use Only. To record building amoritzation for capital projects financed with Tax Exempt CHEFA. Unit
863044 Amort Building - TE-C Unit Cost Expense cost.
Central Use Only. To record building amoritzation for capital projects financed with Tax Exempt - University
863046 Amort Building - TE-U Central Cost Expense Cash. Central cost.
Central Use Only. To record building amoritzation for capital projects financed with Tax Exempt - University
863047 Amort Building - TE-U Unit Cost Expense Cash. Unit cost.
863099 Bgt-Debt Financing Fees Expense Bgt-Debt Financing Fees
864099 Bgt-I&A Reclassification Expense Bgt-I&A Reclassification
865000 Debt Financing Fees Expense Financing fees on external debt.
865010 Debt Financing Fees - CHEFA S Expense Annual operating fees CHEFA Series S
865015 Debt Financing Fees - CHEFA T Expense Annual operating fees CHEFA Series T
865020 Debt Financing Fees - Comm Paper Expense Annual operating fees Taxable Commercial Paper
865025 Debt Financing Fees - Century Bd Expense Annual operating fees Century Bond
865026 Debt Financing Fees - MTN Series B Expense Debt financing fees for Medium Term Notes Series B
865030 Debt Financing Fees - Other Expense Other Debt Portfolio fees, Fee Allocation to Self Support Units
865035 Debt Financing Fees - CHEFA U Expense Annual operating fees CHEFA Series U
865036 Debt Financing Fees - CHEFA V Expense Annual operating fees CHEFA Series V
865038 Debt Financing Fees - CHEFA X Expense Annual operating fees CHEFA Series X1
865039 Debt Financing Fees - CHEFA X2-3 Expense Annual operating fees CHEFA Series X2 and X3
865040 Debt Financing Fees-CHEFA Y1 Expense Records debt financing fees on fixed rate portion of CHEFA
865041 Debt Financing Fees-CHEFA Y2-3 Expense Records debt financing fees on variable rate portion of CHEFA
865042 Debt Financing Fees-CHEFA Z1 Expense Records debt financing fees on variable rate portion of CHEFA
865043 Debt Financing Fees-CHEFA Z2-3 Expense Records debt financing fees on variable rate portion of CHEFA
865044 Debt Financing Fees-CHEFA 2010A-1 Expense Debt Financing Fees for new CHEFA Series 2010A-1
865045 Debt Financing Fees-CHEFA 2010A-2 Expense Debt Financing Fees for new CHEFA Series 2010A-2
865046 Debt Financing Fees-CHEFA 2010A-3 Expense Debt Financing Fees for new CHEFA Series 2010A-3
865047 Debt Financing Fees-CHEFA 2010A-4 Expense Debt Financing Fees for new CHEFA Series 2010A-4
865099 Bgt-Depreciation and Amortization Expense Bgt-Depreciation and Amortization
To facilitate the transfer of I&A charges from Capital to Operating projects while maintaining the original
expense in the Capital Project. Use same ET for DR and CR when doing the reclass. Activity in this expense
866100 I & A Reclass - Interest Expense type should wash out.
To facilitate the transfer of I&A charges from Capital to Operating projects while maintaining the original
expense in the Capital Project. Use same ET for DR and CR when doing the reclass. Activity in this expense
866200 I & A Reclass - Amortization Expense type should wash out.
17
Updated April 17, 2012
Expenditure Type # Expenditure Type Name Account Type ET Description
869100 Depreciation - Building Expense Replaces object code 353501 (37W)
869200 Depreciation - MEI Expense Replaces object code 353601 (37X)
869300 Amortization - Other Assets Expense Replaces object code 353701 (No UFMIS GL Number)
To establish the liability for future lease payments, the capital asset, related accumulated depreciation, and
869400 Depreciation - Capital Lease Buildings Expense the related expenses, including depreciation expense and interest expense.
869500 Capital Allocation Expense Used to budget capital replacement fund and to transfer allocation to DESCI award for capital sweep process
Used for CMS to record funding of capital project sweep accounts from departmental operating sources
869501 Capital Allocation-Department Expense (GENAP,SPPRO,EXPOP,DESOP and Endowment Income).
869502 Capital Allocation-Department-Non-CRC Expense Department funding of non-CRC capital projects with Work Types NI, NR, MR, UT, OE, OL, OO, OS or AC.
869599 Bgt-Capital Allocation Expense Bgt-Capital Allocation
870099 Bgt-Travel Expense Used to budget travel & entertainment costs.
Airfare or rail expenses for travel within the United States (United States, Puerto Rico, U.S. Virgin Islands).
871010 Domestic Travel - Air/Rail Expense Sponsored awards must refer to their awarding agency for definition of domestic and international.
Lodging expenses during travel within the United States (United States, Puerto Rico, U.S. Virgin Islands).
871020 Domestic Travel - Lodging Expense Sponsored awards must refer to their awarding agency for definition of domestic and international.
Car rental expenses-travel within the US (US, Puerto Rico, US Virgin Islands). Sponsored awards refer to
awarding agency for definition of domestic/international. For gas on rental cars ONLY; personal auto is
871030 Domestic Travel - Car Rental Expense reimbursed for mileage only.
Ground transportation expenses during travel within the United States United States, Puerto Rico, U.S. Virgin
871040 Domestic Travel - Ground Trans Expense Islands). Sponsored awards must refer to their awarding agency for definition of domestic and international.
Meals during US travel (incl Puerto Rico, USVI). Sponsored awards-refer to awarding agency for definition of
domestic/international. Split alcohol charges only for SPAGR awards (all federal & all unnallowed non-federal)
871050 Domestic Travel - Meals Expense to ET 873000.
Other expenses during travel within the United States (United States, Puerto Rico, U.S. Virgin Islands).
871060 Domestic Travel - Other Expense Sponsored awards must refer to their awarding agency for definition of domestic and international.
871070 Federal Per diem - Domestic Expense Government per diem rate for meals during travel within the continental United States.
Department per diem for meals during travel within the continental United States. Must be less than the
871080 Departmental Per diem-Domestic Expense federal per diem rate for the city and if a fixed amount must be less than the lowest federal per diem rate.
Telephone and internet expenses during travel within the United States (United States, Puerto Rico, U.S.
Virgin Islands). Sponsored awards must refer to their awarding agency for definition of domestic and
871090 Domestic Travel-Tel & Internet Chges Expense international.
Cost of program-sponsored academic field trips within the United States (United States, Puerto Rico, U.S.
Virgin Islands). Sponsored awards must refer to their awarding agency for definition of domestic and
871130 Academic Field Trips - Domestic Expense international.
Airfare or rail expenses for travel outside the United States (United States, Puerto Rico, U.S. Virgin Islands).
872010 International Travel - Air/Rail Expense Sponsored awards must refer to their awarding agency for definition of domestic and international.
Lodging expenses during travel outside the United States (United States, Puerto Rico, U.S. Virgin Islands).
872020 International Travel - Lodging Expense Sponsored awards must refer to their awarding agency for definition of domestic and international.
Car rental expenses-travel outside the US (US, Puerto Rico, US Virgin Islands). Sponsored awards refer to
awarding agency for definition of domestic/international. For gas on rental cars ONLY; personal auto is
872030 International Travel - Car Rental Expense reimbursed for mileage only.
Ground transportation expenses during travel outside the United States (United States, Puerto Rico, U.S.
Virgin Islands). Sponsored awards must refer to their awarding agency for definition of domestic and
872040 International Travel - Ground Trans Expense international.
Meals during travel outside US (incl Puerto Rico, USVI). Sponsored awards-refer to awarding agency for def
of domestic/international. Split alcohol charges only for SPAGR awards (all federal & all unnallowed non-
872050 International Travel - Meals Expense federal) to ET 873001.
Other expenses during travel outside the US (US, Puerto Rico, USVI). Also for non-US Visa costs & required
immunizations for Yale people traveling outside US. SPAGR must refer to awarding agency for definition of
872060 International Travel - Other Expense domestic & international.
872070 Federal Per diem - International Expense Government per diem rate for meals during travel outside the continental United States.
Department per diem for meals during travel outside the continental United States. Must be less than the
872080 Department Per diem - International Expense federal per diem rate for the city and if a fixed amount must be less than the lowest federal per diem rate.
Telephone and internet expenses during travel outside the United States (United States, Puerto Rico, U.S.
International Travel - Tel & Internet Virgin Islands). Sponsored awards must refer to their awarding agency for definition of domestic and
872090 Charges Expense international.
To be used for housing charges for instructors in Study Abroad programs to differentiate between instructor
872100 Instructor Housing - Study Abroad Expense housing and typical travel lodging.
To be used for housing charges for students in Study Abroad programs to differentiate between student
872120 Student Housing - Study Abroad Expense housing and typical travel lodging.
Costs of program-sponsored academic field trips outside the U.S. (US, Puerto Rico, U.S. Virgin Islands).
872130 Academic Field Trips - International Expense Sponsored awards must refer to their awarding agency for definition of domestic and international.
Domestic ent, social activities, holiday functions, and alcohol (if part of bus. meal in US [incl Puerto Rico,
Entertainment & Alcohol - Unallowable - USVI] where food charged to grant & alcohol not allowable on SPAGR - all federal and many non-federal). Not
873000 Domestic Expense for use on SPAGR.
International ent, social activities, holiday functions and alcohol (if part of bus. meal outside US [Puerto Rico,
Entertainment & Alcohol - Unallowable - USVI] where food charged to grant & alcohol not allowable on SPAGR-all federal & many non-federal). Not for
873001 International Expense use on SPAGR.
Meals in US, Alaska or Canada for academic or admin business. Sponsored awards-refer to awarding agency
for definition of domestic/international. Split alcohol charges only for SPAGR awards (all federal & unallowed
874000 Business Meals - Domestic Expense non-federal) to ET 873000
International travel meals for academic or admin business. Sponsored awards-refer to awarding agency for
definition of domestic/international. Split alcohol charges only for SPAGR awards (all federal & unallowed non-
874001 Business Meals - International Expense federal) to ET 873001.
874099 Bgt-Business Meals Expense n
875000 Conference & Seminar Fees Expense Fees to attend meetings, conferences or seminars.
875099 Bgt-Travel & Entertainment - Unallowable Expense N
875100 Admission Fees Expense Fees paid for admission to museums and exhibitions in furtherance of teaching and research activities.
18
Updated April 17, 2012
Expenditure Type # Expenditure Type Name Account Type ET Description
Any costs associated with dom travel that are unallowable for federal purposes. Includes costs in excess of
the lowest available commercial discount airfare (coach or equivalent). These items must be separated and
876000 Domestic Travel - Unallowable Expense charged to this account.
Any costs assoc with intern travel that are unallowable for federal purposes. Includes costs in excess of the
lowest available commercial discount airfare (coach or equivalent). These items must be separated and
876001 International Travel - Unallowable Expense charged to this account.
877599 Bgt-Conference & Seminar Fees Expense N
880099 Bgt-Equip & Furnishings - Cap Expense Used to budget equipment and furniture purchases/maintenance.
Purchase of computers and computing equipment (monitors, printers and hard drives) more than $5,000 each
881100 Equip - Computer Cost >= cap amt Expense component.
Purchase of laboratory equipment (centrifuges, scintillation counters, gas chromatographs, autoclaves,
881200 Equip - Lab Cost >= cap amt Expense icemakers, dishwashers, sterilizers, microscopes etc.) equal to and over $5,000 each component.
881300 Furniture Cost >= cap amt Expense Purchases of desks, filing cabinets, sofas, area rugs, draperies and chairs equal to or over $5,000 each item.
Equipment that is attached but not permanently affixed to a building and can be removed without causing
881400 Equip - Fixed Expense significant damage (lab benches, fume hoods, carpeting, exhaust fans).
881500 Office Machines Cost >= cap amt Expense Purchase of copying equipment, fax machines, postage meters equal to or over $5,000 each item.
881700 Vehicles Expense Purchase of vehicles - automobiles, trucks, buses.
Purchase of shop machinery, maintenance and other equipment equal to or over $5,000 each item (includes
athletic team equipment, boats, musical instruments and associated supply requirements, etc). Not computer,
881800 Equip–Other >= cap amt Expense lab equip, office machines.
Equipment purchased under Federal grants or contracts under which the Federal government retains title.
882500 Equip - Federally Owned Expense Usually occurs under certain grants & contracts from the Department of Energy for the Physics Department.
882600 Equip - Yale Fabricated Expense Equipment fabricated within the University.
883099 Bgt-Equip Maintenance Expense Bgt-Equip Maintenance
Maintenance and repair costs for vehicles. Not for the purchase of maintenance and repair supplies; see
883100 Maint - Vehicle Expense 822100
883200 Rental - Vehicle Expense Rental charges for vehicles. Not for use when traveling on University business; see 871030 & 872030.
883300 Rental - Gen Equip Expense Rental charges for lab, office or maintenance equipment and shipping machinery.
883400 Maint - Gen Equip Expense Maintenance and repair charges for lab, office or maintenance equipment and shipping machinery.
883500 Maint - Data Processing Expense Maintenance and repair charges for computer equipment
883599 Bgt-Equip Rental Expense Bgt-Equip Rental
883600 Rental - Data Processing Expense Rental charges for computer equipment
883700 Maint - Photocopy Equip Expense Maintenance and repair charges for photocopying equipment.
Maint-Photocopy Equip-Chargeable YPPS Needed to account for amount YPPS pays to vendors for the "click" (usage and maintenance) charge on
883710 Only Expense photocopy equipment that are chargeable to RIS customers.
883800 Rental - Photocopy Equip Expense Rental charges for photocopying equipment.
Rental-Photocopy Equip-Chargeable YPPS Needed to account for amount YPPS pays for base rental of copying equipment that are chargeable to RIS
883810 Only Expense customers.
883900 Controlled Temp Rooms Expense Maintenance and repair charges for controlled temperature rooms.
888299 Bgt-Equip & Computers-Non Cap Expense Bgt-Equip & Computers-Non Cap
890099 Bgt-Fees Expense Used to budget professional service fees.
To capture specific fees associated with the vehicle fleet - including vehicle registration, emissions and
890100 Vehicle Fleet Mgt Fee Expense duplicate titles. Used by Fleet Mgt only.
891000 Consulting Services - Mgt Expense Fees for consulting services provided to the University.
891500 Software Services Expense Payments for software consultations, installation, upgrade and maintenance.
892000 Audit/Accounting Services Expense Fees for audit or accounting services provided to the University.
892099 Bgt-Dues Expense Bgt-Dues
893000 Engineering & Arch Services Expense Fees for engineering and architectural services provided to the University.
Needed to segregate accounting for fees paid to outside property management companies for the
893500 Property Management Fees Expense management of University properties.
893600 Admin Fees - Summer Internship Expense Payments to third parties to administer summer internships for Yale students.
Fees for professional services considered unallowable under OMB Circular A-21, including, but not limited to
the following: fees for the defense or prosecution of criminal or civil proceedings, claims, appeals and patent
894000 Professional Service Fees - Unallowable Expense infringement.
895000 Theatrical Services Expense Payments to actors for services rendered to the Repertory Theater.
895100 Professional Musical Services Expense Payments to professional musicians, singers, and persons or groups tasked with providing music.
Payments to individuals or companies providing a service who are not employees of Yale; includes fees for
896000 Misc Professional Services Expense portraits
Professional Fees paid to and per agreement with clinical practices for professional and technical services
896050 Clinical Practice Fees Expense performed as a result of medical services rendered.
Fees paid to medical professionals for services rendered at Yale Univ. (e.g. fees paid for adjudication and
review of medical records, fees paid to medical professionals for temporary coverage, IRB/HIC fees,
896100 Professional Medical Services Expense transcription services, etc.)
Fees for data management and analysis. (e.g. translation services, biostatistician services, research services,
896150 Editing, Translation & Analysis Services Expense on-line surveys, grant writing, etc.)
896500 Capital Project Management Internal Expense To distinguish between internally generated capital management fees and all other fees
897000 Legal Services Expense Fees for legal services provided to the University
897500 Publishing Fees Expense Page charges or fees paid for the publication of research papers in scientific journals including abstract fees.
898000 Bank Fees Expense Fees paid to banks for service charges. Finance Office Use Only.
899001 YP Sales Rep Fees Australia Expense Yale Press external sales representation in Australia
899002 YP Sales Rep Fees Canada Expense Yale Press external sales representation in Canada
899003 YP Sales Rep Fees Domestic Expense Yale Press external sales representation in US
899004 YP Sales Rep Fees Latin America Expense Yale Press external sales representation in Latin America
899005 YP Sales Rep Fees Southern US Expense Yale Press external sales representation in southern US
899006 YP Sales Rep Fees Asia Expense Yale Press external sales representation in Asia
900099 Bgt-Insurance Expense Used to budget insurance costs.
Costs for casualty insurance, public liability, extra hazardous protection, comprehensive umbrella policy,
901000 Casualty Insurance Expense automobile, fire and theft coverage etc.
902000 Property Insurance Expense Costs for insurance on real property (including buildings, equipment, furniture and fixtures)
903000 Malpractice Insurance Expense Cost to carry malpractice insurance.
903100 Malpractice External Premium Expense To record debit (payment/cost) for malpractice insurance premium paid to outside vendor.
19
Updated April 17, 2012
Expenditure Type # Expenditure Type Name Account Type ET Description
To record contra-expense associated with malpractice insurance capital buildup; capital distributions based
903200 Malpractice true-up Expense on prior year claim activity in excess of expected re-contribution of capital.
905000 Taxes-Real & Personal Property Expense Amounts paid for real and personal property taxes.
905099 Bgt-Taxes Expense Bgt-Taxes
CT Sales and Use tax paid by the University on purchases not eligible for exemption from sales and use tax.
906000 CT Sales Tax Expense Refer to CT Sales and Use tax Procedure 2100 PR.1 for guidance.
907000 Non - Tax Pymts to Municipalities Expense Non tax payments to the City of New Haven
907500 Non-US Business Tax Expense Non U.S. business tax, including corporate tax, related to non-investment activities
908000 Disability Insurance Expense To record departments Post doctoral fellow premium for disability insurance
910099 Bgt-Other Expenses Expense Used to budget other miscellaneous expenses.
910200 Losses Expense Uncollectible amounts or losses on property not covered under the University insurance policy.
910210 Loss Adjuster Fees Expense To record and track Loss Adjuster Fees on Insurance Claims
910300 Materials for Resale Expense Items held for resale to the students and the public. (includes books, pamphlets, postcards, souvenirs).
910310 Chargeable Materials-Paper YPPS Only Expense To account for cost of materials chargeable to YPPS Customers.
Chargeable Materials-Printing Supplies
910320 YPPS Only Expense To account for cost of materials chargeable to YPPS Customers.
910360 Chargeable Materials-Other YPPS Only Expense To account for cost of materials chargeable to YPPS Customers.
Payments to the State of Connecticut and other governmental units to cover license fees for doctors,
910400 License Fees Expense architects, engineers, etc.
To Segregate accounting for payments of SEVIS (Student and Exchange Visitor Information System) fees in
910410 SEVIS Fees Expense behalf of students and visiting scholars seeking J-1 or F-1 visas.
Fees paid in behalf of students and visiting scholars to the U.S. Citizenship and Immigration Services (e.g.
910420 USCIS Fees Expense premium processing fees, permanent resident fees, visa fees, etc.) except SEVIS fees.
910500 Tuition Remission Expense Remission of graduate student tuition funded from grants and contracts
910599 Bgt-Central Only Expense Bgt-Central Only
Mandatory Yale Health Plan Hospitalization or Community Health Center fee for graduate students whose
910600 Health Premium Fee Expense tuition is funded by grants & contracts.
910610 Health Premium Fee-GSPS Expense same as 910600 but this expenditure type is used when processed thru GSPS
To account for Health/Dental reimbursements made by departments on behalf of employees who currently
910620 Health/Dental Reimbursement Expense have to pay for their own benefits.
910700 Prizes & Awards Expense Expenses related to prizes and awards extended by the University.
910701 Fellowship Payments Expense Accounts Payable has the need to capture these expenditures for tax reporting purposes.
910800 Personnel Recruitment Ads Expense Advertising costs related to personnel recruitment.
910901 YP Catalog Expense Yale Press cost to prepare and print catalog of new books
910902 YP Galleys Expense Cost to produce "galley" book copies - Yale Press use only
910903 YP Promotion Cost Language Books Expense Promotion costs for language books - Yale Press use only
910904 YP Promotion Cost Electronic Books Expense Promotion costs associated with Digital Media - Yale Press use only
910906 YP Advertising - Scholarly Media Expense Advertising in scholarly outlets and libraries - Yale Press use only
910907 YP Advertising - Exhibits Expense Advertising in exhibits - Yale Press use only
910908 YP Advertising - Direct Mail Expense Advertising via direct mail - Yale Press use only
910909 YP Coop Advertising - Retailers Expense Cost for special promotions with retail customers - Yale Press use only
910911 YP Exhibiting Cost - Yale Press Expense Cost associated with exhibiting - Promotion Department - Yale Press use only
910912 YP Exhibiting cost - Coop Expense Cost associated with exhibiting with customers - Promotion Department - Yale Press use only
910913 YP Travel - Authors Expense Travel expenses incurred by author for publicity tours - Yale Press use only
910914 YP Free and Review Expense Yale Press cost of books sent for free
910916 YP Coop Advertising - Wholesalers Expense Cost for special promotions with wholesale customers - Sales Department - Yale Press use only
910917 YP Advertising - Major Media Expense Advertising in major media outlets - Yale Press use only
910999 Budget Adjustments Expense Budget Only expenditure type for budget adjustments
Commissions paid to brokers and agents, fees paid to collection agencies, commissions paid to credit card
companies for the use of M/C, Visa, etc. (Commissions paid on travelers checks should be charged to the
911000 Commissions Expense appropriate travel ET.)
911099 Bgt-G&C Related Expense Bgt-G&C Related
Charges for unallowable costs not easily classified in any other expenditure type used for specific unallowable
expenses as defined in OMB Circular A-21. The cost of flowers used to be charged here but should now be
911100 Other Unallowable Costs Expense charged to 911250.
911150 Unallowable Credit Card Losses Expense To segregate losses resulting from credit card theft/fraud
University subsidies for special publications or programs, and expenditures for interactions with the
government, other educational institutions and professional organizations. Also for use when sponsoring an
911200 Subsidies Expense internal agency affiliate.
Expenses related to community support and the improvement of community relations. For Subsidies - see
911240 Community Support Expense 911200.
Cost of items to show favor toward someone, honor an occasion, or make a gesture of appreciation ( e.g.
retirement/farewell gifts, get-well/sympathy fruit baskets and flowers, t-shirts, caps, pins, and similar
911250 Appreciation & Recognition Expense Expense expenses.
911299 Bgt-B-Acct Rec Subsidies Expense Needed for Budgeting B-Account Activity
Payments of endowment income to donors and their beneficiaries under the terms of annuity and life income
911300 Gift Annuity Payments Expense fund agreements.
911400 Miscellaneous Expense Charges for miscellaneous expenses not easily classified in any other expenditure type.
911450 Apparel & Gear-Student/Alum Events Expense Apparel and gear purchased for student and/or alumni events and activities.
911599 Bgt-Other Unallowable Expenses Expense Bgt-Other Unallowable Expenses
911600 G&C A/R Write-off Expense GCFA USE ONLY - to write-off small balances to facilitate grant closing
Contra-expense used to track Program Income on Federal grants to allow for departmental and GCFA grant
reporting (grant reports only allow expense expenditure types); also allows Yale to track Program Income as
911601 G&C Program Income Expense required by Federal Grants.
911602 G&C Expense Clearing Expense To be used when transferring overdrafts in G&C accounts to award-owning departmental accounts.
Substantiated expenses reimbursed to artists (actors, casting directors, choreographers, composers,
designers, dramaturges, and directors) in connection with their work on theatrical productions at the School of
911700 Theatrical Artist Reimbursables Expense Drama/Repertory Theatre.
911800 Parking Tickets Expense Used to pay City of New Haven parking tickets
Cost of patient parking reimbursements and parking service charged to schools or departments for spaces
needed for guests. For travel-related parking costs, use the appropriate travel expenditure type (871040 or
911850 Parking Services Expense 872040).
20
Updated April 17, 2012
Expenditure Type # Expenditure Type Name Account Type ET Description
911900 YP Operating Expense TriLiteral Expense Yale Press share of TriLiteral operating expense
911901 YP POD Fulfillment Expense Expense Yale Press processing charges on POD shipments
911902 YP Title Data Fees Expense Yale Press cost of sharing and analyzing book title information
911999 Target Reduction (GA Expense Reduction) Expense A budget only exp type to be used to identify GA budget adjustments.
To allow recording of gains and losses on fixed assets and other related accounts. Replaces object code
912000 Gain/Loss on Disposal of Assets Expense 353801 (37Y).
912099 Target Reduction (Ongoing Shift) Expense Used to capture planned budgeted savings
912100 Bad Debt-Non Med Services Expense To record increase in the bad debt reserve for student loans, gift pledges, etc.
912199 Target Reduction (One-Time Shift) Expense Used to capture planned budgeted savings
912299 Bgt-Gains/Losses/Bad Debt Expense Bgt-Gains/Losses/Bad Debt
912399 Target Reduction (Strategic Actions) Expense Budget Only exp type to be used to identify strategic budget actions.
912499 One Time GA Shift Expense To record budget and actual transactions related to one-time GA expense shifts.
913001 YP CGS Mfg Cost - Press Books Expense Paper, printing and binding cost of Yale Press-owned books sold
913002 YP CGS Mfg Cost - POD Books Expense Processing charges incurred by Yale Press on POD shipments
913003 YP CGS Plant Cost - Press Books Expense Other production costs to publish Yale Press-owned books
913004 YP CGS Plant Cost - POD Books Expense Yale Press plant costs for POD books
913005 YP CGS Plant Cost - E Books Expense Yale Press plant costs for E-books
913006 YP CGS Subsidies - Press Books Expense Subsidies applied to production costs to publish Yale Press-owned books
913007 YP CGS Stock Adjustments Expense Write-off of inventory value for Yale Press non-sales inventory activity
913008 YP CGS Stock Write-Off - Rebind Expense Write-off of inventory value for Yale Press cloth books to be turned in paperbacks
913009 YP CGS Stock Write-Down - Obsolescence Expense Loss in inventory value of Yale Press-owned books for obsolescence
913010 YP CGS Royalty Expense - Yale Press Expense Royalty expense to authors of Yale Press-owned books
YP CGS Commission Cost - Distribution
913011 Books Expense Commission paid to owner of books sold, but not owned, by Yale Press
913012 YP CGS Royalty Advance Write-Off Expense Charge for loss in value of Yale Press royalties paid in advance that will not earn out
913013 YP CGS Freight - In Expense All freight costs incurred by Yale Press on books prior to sale
913014 YP CGS Buy-In Expense Cost of sales of a special type of book that has been bought rather than manufactured by Yale Press
913101 YP WIP Subsidy Plant Expense Subsidy costs associated with WIP plant inventory
913102 YP WIP M-Invoice Charges Expense M-invoice charges associated with WIP plant inventory
913103 YP WIP Acquisition Expense Acquisition costs associated with WIP plant inventory
913104 YP WIP Editorial Expense Editorial costs associated with WIP plant inventory
913105 YP WIP Composition Expense Composition costs associated with WIP plant inventory
913106 YP WIP Text Prep & Plates Expense Cost of text preparation and plates associated with WIP plant inventory
913107 YP WIP Text Art Creation Expense Text art creation costs associated with WIP plant inventory
913108 YP WIP Jacket Prep & Plates Expense Cost of jacket preparation and plates associated with WIP plant inventory
913109 YP WIP Jacket Art Expense Jacket art costs associated with WIP plant inventory
913110 YP WIP Author's Alterations Expense Cost of author's alterations associated with WIP plant inventory
913111 YP WIP Reprint Plant Expense Cost of reprints associated with WIP plant inventory
913112 YP WIP Miscellaneous Expense Miscellaneous costs associated with WIP plant inventory
913113 YP WIP Freight Expense Freight costs associated with WIP plant inventory
913201 YP WIP Subsidy PP&B Expense Subsidy and PP&B costs associated with WIP inventory
913202 YP WIP Paper Expense Cost of paper associated with WIP inventory
913203 YP WIP Printing/Press Expense Printing / press costs associated with WIP inventory
913204 YP WIP Binding Expense Binding costs associated with WIP inventory
913205 YP WIP Packaging Expense Packaging costs associated with WIP inventory
913206 YP WIP Jacket/Covers Expense Cost of jackets and covers associated with WIP inventory
913207 YP WIP Buy-In Expense Buy-in costs associated with WIP inventory
913208 YP WIP Electronic Output Expense Electronic output costs associated with WIP inventory
913209 YP WIP Paper-Reprints Expense Paper - reprints costs associated with WIP inventory
913210 YP WIP Printing/Press Reprints Expense Printing / press - reprints costs associated with WIP inventory
913211 YP WIP Binding Reprints Expense Binding - reprint costs associated with WIP inventory
913212 YP WIP Jacket/Covers-Reprints Expense Jacket / covers - reprint costs associated with WIP inventory
913213 YP WIP PP&B Misc Expense Miscellaneous PP&B costs associated with WIP inventory
913301 YP WIP Content Dev & Prod Expense Content development and production costs associated with WIP encounters inventory
913302 YP WIP Filming & Prod Expense Filming and production costs associated with WIP encounters inventory
913303 YP WIP Travel & Entertainment Expense Travel and entertainment costs associated with WIP encounters inventory
913304 YP WIP Marketing & Trade Shows Expense Marketing and trade show costs associated with WIP encounters inventory
913305 YP WIP Web Development Expense Web development costs associated with WIP encounters inventory
915100 Dues & Membership Expense Payments of dues and membership fees to educational, business and athletic associations or societies.
Payments of dues and membership fees to educational, business and athletic associations or societies, which
915200 Dues & Membership-Unallowable Expense are unallowable.
919099 Bgt-Grant Budget Carryforward Expense To carry forward grant budget balances in OFA from one period to another.
920000 Utilities General Expense Charges for utility expenses not easily classified in any other existing utility expense.
920099 Bgt-External Utilities Expense Used to budget cost of external utilities.
921000 Oil Expense Cost of oil purchased from an external utility.
921005 Oil 2 Expense Cost of oil purchased from an external utility
921020 Diesel Expense Cost of diesel purchased from an external utility
To distinguish between the cost of purchased utilities delivered and purchase agreements for hedging
921021 Diesel Oil Hedge Expense contracts
922000 Electricity Expense Cost of electricity purchased from an external utility.
922005 Cogen Electricity Expense Cost of internally generated electricity
924000 Gas Expense Cost of gas purchased from an external utility.
924005 Interrupt Gas Expense Cost of gas purchased from an external utility
924010 Firm Gas Expense Cost of gas purchased from an external utility
924015 Equivalent Gas #2 Expense Cost of gas purchased from an external utility
To distinguish between the cost of purchased utilities delivered and purchase agreements for hedging
924016 Gas #2E Hedge Expense contracts
924020 Bundled Gas Expense Cost of gas purchased from an external utility
925000 Water Expense Cost of water purchased from an external utility.
925005 Fire Svs Water Expense Cost of water purchased from an external utility
927000 Sewer Expense Assessment by the City of New Haven for use of the sewer system.
21
Updated April 17, 2012
Expenditure Type # Expenditure Type Name Account Type ET Description
928000 Propane Expense To Identify externally purchased propane in Utilities
Central Only. To record the payments made to and received from wind power investment to fund operations.
929000 Wind Power Operating Costs Expense Unallowable for F&A rate.
930099 Bgt-Rentals and Leases Expense Bgt-Rentals and Leases
Cost of services requested through the Office of Facilities (may include renovations or equipment
931000 Facilities Services Expense maintenance; not including custodial services).
931099 Bgt-B-Acct Rec Renovation/Alteration Expense Needed for Budgeting B-Account Activity
931199 Bgt-Renovation Expense Bgt-Renovation
932000 Custodial Services Expense Transfers of custodial services costs to departments or projects.
933000 Utilities Building Expense Transfers of utilities maintenance costs to departments or projects.
934000 Fire Prevention Expense Transfers of fire prevention maintenance costs to departments or projects.
935000 Grounds Maintenance Expense Transfers of grounds maintenance costs to departments or projects.
Charges of building and renovation costs to accounts other than expendable gifts for capital and temporary
936000 Building Renovations Expense investment. Source groups EXPPC, EXPTI.
Rental charges for space and buildings not owned, but occupied by the University (permanently or semi-
937000 Building Rentals Expense permanently - likely through operating lease). Do not use to charge for "event rental" of space.
Used by YSM Facilities to properly charge leased property operating expenses to the leasing department
without duplicating expense or recognizing internal income. This Includes CAM, rubbish removal,
937101 Leased Property Operating Expense Expense landscaping, cleaning, etc.
Used by YSM Facilities to properly charge utility expenses on leased properties to the leasing department
937201 Leased Property Utility Expense Expense without duplicating expense or recognizing internal income.
Used by YSM Facilities to properly charge management fees on leased properties to the leasing department
937301 Leased Property Management Fees Expense without duplicating expense or recognizing internal income.
Used by YSM Facilities to properly charge property taxes and insurance expenses on leased properties to the
937401 Leased Property Tax & Ins. Expenses Expense leasing department without duplicating expense or recognizing internal income.
To allow Facilities to manage leased properties by properly charging expense to leasing dept w/o duplicating
rent expense or recognizing internal income. Use ET on both sides of entry when transferring lease expenses
937501 Leased Property Expense Expense to the departments.
External facility & room rentals not owned by Yale nor permanently/semi-perm’ly occupied by Yale (see
937000). Incl ext. facilities for retreats, hotel rms for functions (incl hotel contracts-signed-space charges
937900 External Facility/room rentals Expense only), storge fac, etc.
938100 Outside Contractors Expense Charges for outside contractors (including carpenters, masons, plumbers, painters, and electricians).
938200 Internal Contractors Expense Charges levied by one department in operations on another.
939000 Asbestos Removal Expense Costs related to asbestos removal and reinsulation.
To segregate accounting for alteration or renovation costs other than asbestos removal that are incurred to
939100 Environmental Remediation costs Expense meet environmental safety and protection standards.
940099 Bgt-Bldg Construc, Acqui Land Acqui Expense Bgt-Bldg Construc, Acqui Land Acqui
941000 Construction Expense Cost of independent contractors for new construction or capital renovation and alteration projects.
942000 Acquisition - Building Expense Cost of building purchases.
943000 Acquisition - Land Expense Cost of land purchases.
944000 Grant Funded Capitalizable Expense Expense Properly segregate and facilitate the accounting for capitalizable expenses funded by grants and contracts.
950099 Bgt-Other Expense Recoveries Expense Bgt-Other Expense Recoveries
951000 Other Expense Recoveries Expense Expense recoveries other than funding.
953002 Capital Project Sweeps-Non-Cap Expenses Expense To isolate funding of DESCI awards to be used for sweeps of NON-CAP tasks.
955000 Capital Expense Recoveries Expense No Description
956000 Equipment Expense Recoveries Expense No Description
957000 Agency Expense Recoveries Expense No Description
961099 Bgt-Utilities Expense Bgt-Utilities
961100 Utilities - Cost Center Expense Transfers of utilities expenses to cost center buildings.
Transfers of interest/amortization charges for energy projects to cost center buildings. For use by Facilities
961200 Utilities - CostCtr-InterestAmort Expense only.
961205 Utilities - CostCtr-IntAmort-Elec Expense To identify I&A charges to cost centers for electrical projects
961400 Utilities - Non Cost Center Expense Transfers of utilities expenses to non-cost center buildings. For use by Facilities only.
Transfers of interest/amortization charges for energy projects to non-cost center buildings. For use by
961500 Utilities - NonCostCtr-InterestAmort Expense Facilities only.
962099 Bgt-Building Services Expense Bgt-Building Services
Transfers of building services expenses to cost center buildings. (Includes Physical Plant, Grounds,
962100 Building Services - Cost Center Expense Custodial, and Fire Marshall services) For use by Facilities only.
Transfers of Building Renovation/Alteration Allows reconciliation of expense (962300) and income (524301) for project work charged to buildings; such as
962300 Costs to Project Expense repair and replacement projects, alterations contingency projects, etc.
Transfers of building services expenses to non-cost center buildings. (Includes Physical Plant, Grounds,
962600 Building Services - Non Cost Center Expense Custodial, and Fire Marshall services) For use by Facilities only.
963099 Bgt-G&A Assessments Expense Bgt-G&A Assessments
963100 Charges - Gen Admin Assess Expense Allocation of University general and administrative expenses to organizations, sources and projects.
963101 Charges - Gen Admin Assess Adjust Expense To adjust gift assessments that are automatically generated through the mass allocation process.
963102 Charges - Gen Admin Assess Subvention Expense To record and track general assessment subvention
964099 Bgt-Facility & Administrative Charges Expense Bgt-Facility & Administrative Charges
964199 Bgt-Sub-Award Charges Expense Bgt-Sub-Award Charges
964400 Charges - G&C Indirect Cost Expense Assessments against grants & contracts for indirect costs.
To be used to manually post burden on Subcontracts. This burden will be generated manually by GCFA and
964450 Charges Subaward burden Expense feed into the GL by an SFTP process into the JSA.
964499 Bgt-GB Overhead Med Expense Used by the Medical School to budget supplemental grant overhead above or below MTDC calculation.
Allocation of University Health Service costs pertaining to student health care to appropriate organizations,
964500 Charges - Student Health Assess Expense sources and projects.
To enable the professional schools to see the gross income and expense transactions for the PhD Students in
964501 Stdnt Health Assmt Allocation Expense Medicine, Nursing and FES.
964550 Charges-Research Admin Assess Expense Research administration assessment charges.
964555 Dr-Safety Assessment Expense Internal Allocation of Occupational Health & Safety Costs
964599 Bgt-University Assessments Expense Bgt-University Assessments
964600 Charges - Library Assess Expense Allocation of library costs to appropriate organizations, sources and projects.
964650 Charges - YSM Space Expense Specifically identify YSM space charges to University
964700 Charges - Athletic Assess Expense Allocation of athletic program costs to appropriate organizations, sources and projects.
22
Updated April 17, 2012
Expenditure Type # Expenditure Type Name Account Type ET Description
To enable the professional schools to see the gross income and expense transactions for the PhD Students in
964701 Athletic Assmt Allocation Expense Medicine, Nursing and FES.
964800 Charges - Occupancy Assess Expense Allocation of building occupancy costs to appropriate organizations, sources and projects.
Allocation of Security Costs at Yale for the change in Methodology. Offset expenses to the new recovery
964802 Security Assessment Expense Expenditure type.
964900 Charges - Other Assess Expense Allocation of other costs to appropriate organizations, sources and projects.
964930 Charges - Dining Assess Expense Specifically identify Medical Schools Dining assessment.
964931 Charges - Dorm Assess Expense Specifically identify Medical Schools Harkness Dorm Assessment.
964940 Charges - Parking Assess Expense Specifically identify Medical Schools Parking assessment.
964950 ChrgGift Assess Expense G&A charge on expendable gifts subject to assessment.
964951 Gift Assess Adjust Expense Adjustment of G&A charge on expendable gifts subject to assessment.
965099 Bgt-Med Space Assess Expense Used to budget medical division space assessment.
965100 Assess - Clinical Space Expense Charges to medical school organizations for the cost of YNHH laboratory administration and occupancy.
965120 Assess - Admin Space Expense Internal expense allocation expenditure code for Admin space.
965199 Bgt-Division Assessments Expense Bgt-Division Assessments
965200 Assess - PFS Costs Expense Charges to YSM departments for the central costs of billing and collecting for patient services income.
965202 Assess - PFS Costs Adjust Expense To adjust PFS Assessments that were created through the mass allocation process
965400 Assess - Malpractice Expense Charges to departments for Malpractice premiums.
965500 Assess - Clinical Other Expense Charges to departments for the overhead on Med Services income.
965501 Assess - Non Clinical Expense No Description
965502 Assess - Clinical Other Adjust Expense To adjust Deans Clinical Assessments that were created through the mass allocation process
965600 Assess - YMG Costs Expense Charges to departments for the Yale Faculty Practice costs.
965602 Assess - YMG Costs Adjust Expense To adjust Faculty Plan Assessments that were created through the mass allocation process
To charge departmental assessment expense on ET 442601 (YNHH Contract Income) and ET 442701 (YNHH
965603 Assess-YMG-YNHH Expense Program Development Deficit Offset - Ongoing Clinical Support).
965604 Assess-YMG-YNHH Adj Expense To allow YSM Finance to make manual adjustments to assessment code 965604.
965605 Assess - YMG EMR Expense Assess - YMG EMR
965606 Assess - YMG EMR Adjust Expense Assess - YMG EMR Adjust
Expense portion of the mass allocation assessment process for the separate Deans assessment on clinical
965701 Assess - Clinical PFS Expense receipts from PFS.
965702 Assess - Clinical PFS Adjust Expense To adjust Deans Clinical PFS Assessments that were created through the mass allocation process
To allow Med School to segregate accounting for assessments charged to gifts that are exempt from the
965703 Assess-Gifts Expense standard University gift assessment process.
To charge departmental assessment expense on ET 442801 YNHH Program Development Deficit Offset -
965704 Assess-Clinical YNNH PDDO LDS Expense Limited Duration Support.
965705 Assess-Clinical YNNH PDDO LDS Adj Expense To allow YSM Finance to make manual adjustments to assessment code 966704.
965706 Assess - Constructive Receipt Income Expense Departmental assessment expense on ET 446500 - Constructive Receipt Income
Assess - Constructive Receipt Income -
965707 Adjust Expense YSM Finance manual adjustments to assessment code 965706 Assess - Constructive Receipt Income
965802 Assess - YSM IT Infrastructure Charges Expense Specifically identify the YSM IT infrastructure charge.
965850 Assess-Occupancy Expense Internal expense allocation for Occupancy Assessments
965900 Assess - YNHH Shared Service Contracts Expense Charges to medical school organizations for the cost of capital expansion.
Assess - YNHH Shared Service Contracts-
965902 ADJ Expense To adjust Construction Fund Assessments that were created through the mass allocation process
To charge departmental assessment expense on ET 442701 YNHH Program Development Deficit Offset -
965903 Assess-Clinical YNNH PDDO OCS Expense Ongoing Clinical Support.
965904 Assess-Clinical YNNH PDDO OCS Adj Expense To allow YSM Finance to make manual adjustments to assessment code 965903.
To segregate the reallocation to Med School departments of G&A assessments charged by the University to
966075 Assess - GA Assessment Reallocation Expense the School of Medicine.
966100 Assess - Other Non Clinical Expense Charges to organizations by divisions for other non clinical costs.
966102 Assess - Non Clinical Adjust Expense To adjust Other Non Clinical Assessments that were created through the mass allocation process
966103 Assess - Contractual Services Expense Contractual Services Assessment - automatic debit account through mass allocations.
966104 Assess - Contractual Services - Adjust Expense Contractual Services Assessment - manual debit account. To be used for adjustments only.
966200 Assess - Affil Hosp Expense Charges to organizations by divisions for affiliated hospital program overhead costs.
To adjust Affiliated Hospital Assessments credits that are automatically generated through the mass allocation
966202 Assess - Affil Hosp Adjust Expense process.
966300 Assess - Clinical Drug Trial Expense Charges to organizations by divisions for clinical drug trial overhead costs.
966302 Assess - Clinical Drug Trial Adjust Expense To adjust Clinical Drug Trial Assessments that were created through the mass allocation process
966500 Assess - GA Allocation Expense No Description
966501 Assess - GA Allocation Salary Support Expense To provide additional GA allocation, separate from the formula driven allocation.
966502 Central GA Cost Allocation Support Expense Central GA Support to Cover Total Institutional Costs & Recoveries
966600 Assess - Dowry Distribution Expense To assess Central YSM for dowries distributed to YSM departments
To recognize the expense incurred by YSM Central allocating GA Support to the Core Services based on a
966650 Assess - Core Allocation Expense formula.
966700 Assess - Rebate Expense Rebate of department assessment charged through revenue assessment process.
966800 Assess - Sabbatical Transfer Expense To transfer sabbatical reimbursements to departments for their sabbatical expenses.
967099 Bgt-Department Assessments Expense Bgt-Department Assessments
967100 Assess - Med School Dept1 Expense Reallocation of various practice costs to medical school organizations.
967200 Assess - Med School Dept2 Expense Reallocation of various practice costs to medical school organizations.
967300 Assess - Med School Dept3 Expense Reallocation of various practice costs to medical school organizations.
967350 Assess - LOB Admin Allocation Expense YSM Central allocation of uncoded admin expense to appropriate line of business.
967401 Assess - Surgery F&A Expense Charges to Surgery Department for Sugery Facilities & Administration assessment
To adjust Surgery Facilities & Administration assessments that were created through the mass allocation
967402 Assess - Surgery F&A Adjust Expense process
967403 Assess - Surgery AEP Expense Charges to Surgery Department for Surgery Academic Enrichment Program assessment
To adjust Surgery Academic Enrichment Program assessments that were charged through the mass
967404 Assess - Surgery AEP Adjust Expense allocation process
967405 Assess - Surgery B&C Expense Charges to Surgery Department for Surgery Billing & Collection assessment
967406 Assess - Surgery B&C Adjust Expense To adjust Surgery Billings & Collections assessments that were charged through the mass allocation process
967501 Assess - Internal Medicine Income Expense Charges to Internal Medicine Department for Internal Medicine Income assessment
967502 Assess - Internal Medicine Income Adjust Expense To adjust Internal Medicine Income assessments that were created through the mass allocation process
967503 Assess - Internal Medicine Billing Expense Charges to Internal Medicine Department for Internal Medicine billing assessment
23
Updated April 17, 2012
Expenditure Type # Expenditure Type Name Account Type ET Description
967504 Assess - Internal Medicine Billing Adjust Expense To adjust Internal Medicine Billing assessments that were created through the mass allocation process
968099 Bgt-Expense Reclassification Expense Bgt-Expense Reclassification
990099 Bgt-Suspense Expense Bgt-Suspense
Account to hold debits/credits for which correct or current charging not available. This account should be
991000 Suspense Expense reviewed and cleared out monthly.
Purchasing card charges applied to departmental clearing account. All purchasing card charges are cleared
through this account prior to assignment of the actual PTAEO. This account should only be used by the
999995 Procurement Card Clearing Account Expense Purchasing Card Office
24
