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ET Locator Expenses 1-26-12 - Yale University

VIEWS: 3 PAGES: 24

									                                                                                                                                                                                           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.

                                                                                                                                            1
                                                                                                                                                                                        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



                                                                                                                                             2
                                                                                                                                                                                                  Updated April 17, 2012

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.

                                                                                                                                                 3
                                                                                                                                                                                                         Updated April 17, 2012

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.

                                                                                                                                                           4
                                                                                                                                                                                                        Updated April 17, 2012

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




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