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					 Code SAP #                             Short Title                          F                                                                        Explanation
      463340    Abstract Sales                        Abstract Sales                                    Income derived from sale of medical record abstracts
0322 449040     Admin Chge-Ext to UK                  Administration Charges - External to UK           Income derived from charges assessed to external parties for overhead costs.
                                                                                                        Includes advances from the Capital Construction Fund to specific construction projects pending
0811   482010   Adv-Cap Const                         Advances - Capital Construction Funds             receipt of the revenue from the project's primary funding source.

0323   440110   Advertising                           Advertising                                       Income derived from the sale of advertising not including broadcasting rights and sponsorships.

                                                                                                        Includes advances from funds other than the Capital Construction Fund to specific construction
0812   482020   Adv-Other Funds                       Advances - Other Funds                            projects pending receipt of the revenue from the project's primary funding source.
0734   481110   Alco Pro Rural Hlth                   ALCO Proceed Rural Health                                                                                                                                   TBD
0205   440233   Alfalfa Testing                       Alfalfa Testing                                   Revenues for the testing and evaluation of alfalfa seed.
                                                                                                        Income paid by college and departmental alumni as support funds for alumni organizational
0341   440111   Alumni Dues-Mmbrship                  Alumni Dues - Membership                          opportunities.

0324   440120   App Fee-Actv Nrel In                  Application Fee-Activity not Relate to Instruction Income derived from application fees charged for cost of processing requests for admissions.
                                                                                                         Federal appropriations supporting research to solve the problems of the agricultural industry and the
0052   412001   Appr - Hatch Amended                  Appropriations - Federal - Hatch Amended           welfare of agricultural and consumer groups.
                                                                                                         Federal appropriations to support the improvement of dietary levels of low income audiences through
0054   412003   Appr-Foods&Nutrition                  Appropriations - Federal - Foods and Nutrition     nutrition education.
                                                                                                         Federal appropriations to support research in forestry in land-grant colleges and agricultural
0053   412002   Appr-McIntireStennis                  Appropriations - Federal - McIntire-Stennis        experiment stations.
                                                                                                         Federal appropriation to support the administration of 4-H programs led by College of Agriculture
0061   412007   Appro - 4-H Programs                  Appropriations - Federal - 4-H Programs            extension agents.
0036   410210   Appro - Debt Service                  Appropriations - Regular State Debt Service
                                                      Appropriations - Federal-Ext Rural Develop Title
0063   412009   Appro - ERD-Title V                   V                                                  Federal appropriations to support programs for special community development projects.
                                                                                                         Federal appropriations supporting occupational job safety and health training as related to
0051   412000   Appro - Farm Safety                   Appropriations - Federal - Farm Safety             agricultural employers and employees.
                                                                                                         Federal appropriations to support the dissemination of information on subjects relating to agriculture
0060   412006   Appro - SL Amended                    Appropriations - Federal - Smith-Lever Amended and home economics.
0071   412010   Appro - Spec Fed                      Appropriations - Federal - Special

0062   412008   Appro- Animal Health                  Appropriations - Federal - Animal Health          Federal appropriation to support dissemination of information concerning matters of animal health.

                                                                                                        Recognition of fund balances which have been appropriated for expenditure or transfer purposes
0783   480020   Appro of Fund Bal                     Appropriations of Fund Balances                   and as such are expected to deplete total fund balances during the current fiscal period.
                                                                                                        Federal appropriations to support the stimulation and facilitation of inter-state cooperation on
0058   412005   Appro-Mutili State                    Appropriations - Federal - Multiple State         agricultural research of a regional and national character.
0081   413000   Appropriati - County                  Appropriations - County                           Appropriations made by counties to support county agricultural extension programs.
0057   412004   Appropriatn - E P A                   Appropriations - Federal - E P A                  Federal appropriations to support education and training for certified pesticide applicators.
                                                                                                        Appropriations which are unrestricted in nature and are part of the biennial budget as accepted by
                                                                                                        the Legislature of the Commonwealth or as modified subsequent to the acceptance of the original
0031   410200   Appro-Regular State                   Appropriations - Regular State                    budget.
0037   410220   Appro-State Special                   Appropriations - State Special
                                                                                                        Income derived from the reimbursements from the SEC and NCAA for participation in tournaments,
0261   447220   Ath Team Travel Reim                  Athletic Team Travel Reimbursements               bowl games, etc.
       420120   Auction Revenue                       WUKY Auction Revenue Fundraising Events
4321   470100   Beale Penalty Chgs                    Beale Loan Penalty Charges                        Beale Loan Penalty Charges
New    426030   Billed Revenue                        Billed Revenue

       463345   Billing Audit FeeInc                  Billing Audit Fee Income                          Income derived from fees charged to companies audited medical record charts for billing recoveries
New    481180   Bnd Pro-FR Sr A Bnd                   Bnd Pro-FR Sr A Bnd
New    481170   Bond Pro- Gr Series A                 Bond Pro- Gr Series A

0738   481130   Bond Pro- SPBC 41                     Bond Proceeds - SPBC Project 41                   Proceeds from the sale of bonds for the purpose of     purchasing academic research equipment.            TBD

                                                                                                        Proceeds from the sale of bonds for the purpose of financing the costs of erecting or reconstructing
0737   481120   Bond Pro- SPBC 55                     Bond Proceeds - SPBC Project 55                   educational buildings as part of the Council on Higher Education Life/Safety bond pool.                   TBD

                                                                                                        Proceeds from the sale of bonds for the purpose of financing the costs of erecting or reconstructing
0794   481140   Bond Pro- SPBC 57                     Bond Proceeds - SPBC Project 57                   educational buildings as part of the State Property and Buildings Commission Project 57.                  TBD
                                                                                                        Proceeds from the sale of bonds for the purpose of financing the costs of erecting or reconstructing
                                                                                                        educational buildings as part of the Main Campus Consolidated Educational Buildings projects -
0795   481040   Bond Pro-CEBRB P                      Bond Proceeds -CEBRB Series P                     Series P.                                                                                                 TBD
                                                                                                        Proceeds from the sale of bonds for the purpose of financing the costs of erecting or reconstructing
                                                                                                        educational buildings as part of the Main Campus Consolidated Educational Buildings projects -
0706   481010   Bond Pro-CEBRB Q                      Bond Proceeds - CEBRB Series Q                    series Q.                                                                                                 TBD
       463340   Abstract Sales         Abstract Sales                                  Income derived from sale of medical record abstracts
                                                                                       Proceeds from the sale of bonds for the purpose of financing the costs of erecting or reconstructing
                                                                                       educational buildings as part of the Main Campus Consolidated Educational Buildings projects -
0724   481061   Bond Pro-CEBRB Q       Bond Proceeds -CEBRB Series U                   Series U.                                                                                              Added as 9/3/2005
                                                                                       Proceeds from the sale of bonds for the purpose of financing the costs of erecting or reconstructing
                                                                                       educational buildings as part of the Main Campus Consolidated Educational Buildings projects -
0713   481020   Bond Pro-CEBRB S       Bond Proceeds - CEBRB Series S                  series S.                                                                                              TBD
                                                                                       Proceeds from the sale of bonds for the purpose of financing the costs of erecting or reconstructing
                                                                                       educational buildings as part of the Main Campus Consolidated Educational Buildings projects -
0714   481030   Bond Pro-CEBRB T       Bond Proceeds - CEBRB Series T                  series T.                                                                                              TBD
                                                                                       Proceeds from the sale of bonds for the purpose of financing the costs of acquiring, erecting, or
0722   481050   Bond Pro-h&d R         Bond Proceeds - Housing and Dining Series R     reconstructing buildings for the Housing and Dining System - Series R.                                 TBD
                                                                                       Proceeds from the sale of bonds for the purpose of financing the costs of acquiring, erecting, or
0723   481060   Bond Pro-h&d s         Bond Proceeds -Housing and Dining Series S      reconstructing buildings for the Housing and Dining System - Series S.                                 TBD
                                                                                       Proceeds from the sale of bonds for the purpose of financing the costs of erecting or reconstructing
                                                                                       educational buildings as part of the State Property and Buildings Commission Aging/Allied Health
0705   481090   Bond Pro-SPBC Age/AH   Bond Proceeds -SPBC Aging and Allied Health     project.                                                                                               TBD
                                                                                       Proceeds from the sale of bonds for the purpose of financing the costs of erecting or reconstructing
                                                                                       educational buildings as part of the State Property and Buildings Commission project to build a
0704   481080   Bond Pro-SPBC Crisp    Bond Proceeds -SPBC Crisp Building              replacement for the Crisp Building in Paducah.                                                         TBD
                                                                                       Proceeds from the sale of bonds for the purpose of financing the costs of erecting or reconstructing
                                                                                       educational buildings as part of the State Property and Buildings Commission Parking Structure #2
0707   481100   Bond Pro-SPBC Park 2   Bond Proceeds -SPBC Parking Structure #2        project.                                                                                               TBD
                                                                                       Proceeds from the sale of bonds for the purpose of financing the costs of erecting or reconstructing
                                                                                       educational buildings as part of the State Property and Buildings Commission Project for the
0702   481070   Bond Pro-SPBC Stadiu   Bond Proceeds -SPBC Stadium                     expansion of Commonwealth Stadium.                                                                     TBD

0330   447010   Camp Charges           Camp Charges                                    Income derived from the charges assessed for attendance at camps including registrations.
new    447070   CAMPUS PARKING         CAMPUS PARKING
0034   410301   Cap Appr D&M 00-02     Capital Appr Deferred Maintenance 00-02         Appropriation from the state for the 2000-2002 Deferred Maintenance pool.
4160   422010   Cap Gift-Artwork       Capital Gift of Artwork                         Capital gift of artwork
4161   422011   Cap Gift-Building      Capital Gift of a Building                      Capital gift of a building

4153   422003   Cap Gift-Depr Ld Imp   Capital Gift of Depreciable Land Improvements   Capital gift of depreciable land improvements
4156   422006   Cap Gift-Equipment     Capital Gift of Equipment                       Capital gift of equipment
4168   422012   Cap Gift-Equipt KMSF   Capital Gift of Equipment - KMSF                Capital gift of equipment
                                       Capital Gift of Fixed and Communications
4154   422004   Cap Gift-Fixed Equip   Equipment                                       Capital gift of fixed/communications equipment
4158   422008   Cap Gift-Infrastruc    Capital Gift of Infrastructure                  Capital gift of infrastructure
4159   422009   Cap Gift-Libr Books    Capital Gift of Library Books                   Capital gift of library books
                                       Capital gift of non-depreciable land
4152   422002   Cap Gift-Nd Land Imp   improvements                                    Capital gift of non-depreciable land improvements
4183   422014   Cap Gift-Ndep Libr     Capital Gift of Non-depreciable Library Items   (Capital gift of nondepreciable library items
4155   422005   Cap Gift-Software      Capital Gift of Software                        Capital gift of software
4169   422013   Cap Gift-Vehicl KMSF   Capital Gift of Vehicle - KMSF
4157   422007   Cap gift-vehicles      Capital Gift of Vehicles                        Capital gift of vehicles
4625   472201   Cap Lease Move Equip   Capital Leased Moveable Equipment               Fund addition from the capitalization of moveable equipment purchased with capital leases
4623   472200   Cap Leased Fix Equip   Capital Leased Fixed Equipment                  Fund addition from the capitalization of fixed equipment purchased with capital leases
4626   472202   Cap Leased Vehicles    Capital Leased Vehicles                         Fund addition from the capitalization of vehicles purchased with capital leases
New    426300   Cap Nongov Grants      Capital Nongovernmental Grants
0033   410300   Capit Appropriation    Capital Appropriation                           Appropriation from the state for capital purposes
New    422104   Capital Gift-KMSF      Capital Gift for Renovation Project-KMSF
4151   422001   Capital Gift-Land      Capital Gift of Land                            Capital gift of land
0103   422103   Capital Gifts          Capital Gifts                                   Gifts for capital purposes
0332   447032   Catering Svcs-Extern   Catering Service - External                     Income derived from the sale of catering services and products to external customers
0345   447050   Catering Svcs-Intern   Catering Service-Internal                       Income derived from the sale of catering services and products to internal customers

0201   440230   Certified Seed Test    Certified Seed Testing                          Revenues for testing of seed for certification by the University of Kentucky College of Agriculture.
0293   447066   Citations              Citations                                       Include penalties for improper parking, traffic violations, and similar items.
0259   440024   Commis-Chg Card Hdlg   Commissions - Charge Card Handling              Singletary Center ticket sales revenue paid by use of a credit card

0252   440021   Commissions - Other    Commissions - Other                             Commission income from sources other than identified specifically in other commission categories.
0251   440020   Commissions-Laundry    Commissions - Laundry Machines                  Income derived from coin operated laundry equipment.
0254   440023   Commissions-Vending    Commissions - Vending Machines                  Commission income derived from vending machines.
0253   440022   Commission-Telephone   Commissions - Telephone                         Commission income derived from coin operated telephones.
0335   440100   Comp&Data Proc Sevc    Computing & Data Processing Services            Income derived from the sale of computing and data processing services.
0337   441109   Concessions            Concessions                                     Income derived from the sale of concessions at athletic, cultural and similar events.
0232   440240   Consult&Diagnos Svcs   Consulting & Diagnostic Services                Revenues derived from charges for analytically oriented, problem solving services.
       463340   Abstract Sales             Abstract Sales                                   Income derived from sale of medical record abstracts
                                                                                            Federal fund provided to support training programs for faculty, administrators, and students in
0072   415002   Cost of Educat Allow       Cost of Education Allowance                      University of Kentucky programs.
0208   440002   Dental Care Plan           Dental Services - Self Insurance Plan            Revenue from employee paid insurance premiums for the UK Dental Care plans.
0338   447033   Dining Income              Dining Account Income - Meal Plan                Revenue from students for fees assessed for enrollment in meal plans.
4562   472009   Doc-In-Proc Equip          Document in Process - Equipment
0339   447089   Dorm Damages               Dorm Damages                                     Income derived from assessments for damages to dorm rooms.

       463516   Drug Rebate Income         Drug Rebate Income                               Income collected as reimbursements of drug costs recovered through vendor rebate program

       463515   DSH Drug Rebate Inc        DSH Drug Rebate Income                           Income collected as reimbursements of DSH drug costs recovered through vendor rebate program
       463575   DSH Income                 DSH Income - Net of Contribution                 Income received from State based upon Disproportionate Share Hospital funds
                                                                                            Income derived from the sale of duplicated materials not including magazines, publications,
0340   440101   Duplicating Services       Duplicating Services                             pamphlets, and manuscripts.
                                                                                            Sale of supplies including pens, pencils, notebooks, paper, binders, etc., which are required for
0401   441010   Educational Supplies       Educational Supplies                             classroom use.
0343   447030   Employee Meals             Employee Meals                                   Income derived from the sale of meals to employees.

                                                                                            Interest and dividends earned on the pooled endowment investments. The monthly amount of
                                                                                            interest and dividends received is allocated to each endowment account based on the number of
4308   431100   Endow Actual Income        Endowment Actual Income                          each account's endowment pool shares to the total number of endowment pool shares.
       420105   Endow Gft-Exp-KMSF         Endowment Gifts - Expendable - KMSF
                                                                                       Endowed gifts received from external donors, not matched by the State's Research Challenge Trust
       425330   Endow Gfts-Non RCTF-KMSF   Endow Gfts-Non RCTF-KMSF                    Fund. KMSF
                                                                                       Endowed gifts received from external donors, not matched by the State's Research Challenge Trust
4111   425320   Endow Gift-NRCTF-Nex       Endowment Gifts - Non-RCTF - Non-expendable Fund.
4102   420104   Endow Gifts-Expendbl       Endow Gifts-expendable                      Expendable endowed gifts that do not fall into the other endowment gift codes.
                                                                                       Endowed gifts received from external donors matched by the second round of the State's Research
4112   425102   Endow Gifts-RCTF II        Endowment Gifts - RCTF II                   Challenge Trust Fund, approved by the 1998 biennium legislature.
                                                                                       Endowed gifts received from external donors matched by the third round of the State's Research
4113   425103   Endow Gifts-RCTF III       Endowment Gifts - RCTF III                  Challenge Trust Fund, approved by the 2000 biennium legislature.
                                                                                       Endowed gifts received from external donors matched by the fourth round of the State's Research
4114   425104   Endow Gifts-RCTF IV        Endowment Gifts - RCTF IV                   Challenge Trust Fund, approved by the 2003 biennium legislature.
0631   431001   Endow Inc - Pool Inc       Endowment Income - Pool Income              Income earned on endowment pool investments
                                                                                            Endowment pool spending distributions that are credited to the endowment account. This account
                                                                                            control is used for endowments that are set to distrbute income back to the endowment account
4310   431101   Endow Inc Distrib          Endowment Income Distribution                    rather than a ledger 5 account.
                                                                                            Interest earned on the Kentucky Land Grant Bond $144,075 @ 6 %) which represents the proceeds
                                           Endowment Income - Kentucky Land Grant           from the sale of land granted to the state which was subsequently sold and the funds held by the
0633   431003   Endow Inc-KY Land Gr       Bonds                                            state for investment.
                                           Endowment Income - Specific Investments          Income earned on specific securities held for individual endowment or restricted accounts as
0632   431002   Endow Inc-Spec Inv         Income                                           requested by the donors or the Investment Committee.
                                                                                            Endowed gifts received from external donors matched by the third round of the State's Research
new    425203   EndowGf-RCTFIII-KMSF       Endowment Gifts - RCTF III - KMSF                Challenge Trust Fund, approved by the 2000 biennium legislature. KMSF
                                                                                            Endowed gifts received from external donors matched by the second round of the State's Research
new    425202   EndowGif-RCTFII-KMSF       Endowment Gifts - RCTF II -KMSF                  Challenge Trust Fund, approved by the 1998 biennium legislature.KMSF
                                                                                            Endowed gifts received from external donors matched by the fourth round of the State's Research
new    425204   EndowGif-RCTFIV-KMSF       Endowment Gifts - RCTF IV - KMSF                 Challenge Trust Fund, approved by the 2003 biennium legislature. KMSF
0325   440410   Entry Fees                 Entry Fees                                       Income derived from charges for participation in events.
0247   440236   Equine Blood Testing       Equine Blood Testing                             Revenues for the testing of horses' blood for drugs, disease, and other conditions.
                                           Expendable Non-cash Gifts for Non-capital
4131   420201   Exp Ncash Gift-Ncap        Purposes

       422203   Exp Ncash Gifts-Cap        Expendable Non-cash Gifts for Capital Purposes
new    475000   F&A Recovery               Facilities and Administrative Cost Recovery                                                                                                          added on 9/7/2005
                                           Facilities & Administrative Cost Recovery
new    475002   F&A Recovery Dummy         Dummy
0301   441200   Farm Sale-Beef Cattl       Farm Sales of Beef Cattle                        Revenues from the sale of beef cattle that are surplus to the institution.
0303   441202   Farm Sale-Dairy Catt       Farm Sales of Dairy Cattle                       Revenues from the sale of dairy cattle that are surplus to the institution.
0304   441203   Farm Sale-Dairy Prod       Farm Sales of Dairy Products                     Revenues from the sale of dairy products.
0308   441207   Farm Sales - Poultry       Farm Sales of Poultry                            Revenues from the sale of poultry that are surplus to the institution.
0311   441210   Farm Sales - Tobacco       Farm Sales of Tobacco                            Revenues from the sale of tobacco.
0302   441201   Farm Sales of Corn         Farm Sales of Corn                               Revenues from the sale of corn.
0305   441204   Farm Sales of Fruit        Farm Sales of Fruit                              Revenues from the sale of fruit.
0314   441211   Farm Sales of Horses       Farm Sales of Horses                             Revenues from the sale of horses.
0306   441205   Farm Sales of Meats        Farm Sales of Meats                              Revenues from the sale of meats.
0307   441206   Farm Sales of Other        Farm Sales of Other                              Revenues from the sale of other farm products.
0309   441208   Farm Sales of Sheep        Farm Sales of Sheep                              Revenues from the sale of sheep that are surplus to the institution
0310   441209   Farm Sales of Swine        Farm Sales of Swine                              Revenues from the sale of swine that are surplus to the institution.
       463340   Abstract Sales         Abstract Sales                                    Income derived from sale of medical record abstracts
4403   415005   FCC Fed Contribution   FCC Federal Contributions                         FCC Federal Contributions
4571   472013   Fd Add-Art Work Coll   Fund Addition - Art Work Collection
                                       Fund Addition - Accrued Interest from Sale of
4540   472300   Fd Add-BdAccInt Sold   Bond                                              Increase in fund balance from the sale of accrued interest
4530   472004   Fd Add-Building        Fund Addition - Building
4550   472020   Fd Add-Cap Software    Fund Addition - Capital Software
4560   472021   Fd Add-Equipment       Fund Addition - Equipment

4520   472003   Fd Add-Exh Ld Imp      Fund Addition - Exhaustible Land Improvement
4549   472016   Fd Add-Fabr Software   Fund Addition - Fabricated Software
4559   472017   Fd Add-Fabric Equip    Fund Addition - Fabricated Equipment
4535   472019   Fd Add-Fixed Equip     Fund Addition - Fixed Equipment
4570   472012   Fd Add-Infrastructur   Fund Addition - Infrastructure
4510   472001   Fd Add-Land            Fund Addition - Land
4580   472014   Fd Add-Library Books   Fund Addition - Library Books
                                       Fund Addition - Non-exhaustible Land
4511   472002   Fd Add-Non Exh Ld Im   Improvement

4583   472015   Fd Add-Nondep Librar   Fund Addition - Non-depreciable Library Books
4565   472010   Fd Add-Vehicles        Fund Addition - vehicles
                                                                                         Monies given directly to the institution by the Federal government as grants or contracts where there
                                                                                         are specific work requirements, etc. that may provide benefits to the government. Noncapital
New    415000   Fed Grant-Dir Noncap   Federal Grants - Direct Non-capital               purposes

                                                                                         Monies given directly to the institution by the Federal government as grants or contracts where there
       415009   Fed Grant-Direct Cap   Federal Grants - Direct Capital                   are specific work requirements, etc. that may provide benefits to the government. Capital purposes

       415011   Fed Ncap GT returned   Federal Non-capital Grants - Retured to Sponsor GL account used to return excess revenue to the sponsor.
                                       Federal - Facilities and Administrative Cost
0753   475010   Federal F&A Recovery   Recovery                                        Income from the collection of facilities and administrative costs on grant and contract accounts.
                                       Grant from Federal Govt. to Non-expend.
new    425315   Federal Grant-Endow    Endowment
                                                                                       Revenue from students for replacement of chemical and lab supplies incurred as part of the
0582   404620   Fees - Chemistry       Fees - Chemistry                                enrollment requirement in certain chemistry courses.
0561   404610   Fees - Music           Fees - Music                                    Revenue from students for music performance-related course charges.
0560   406630   Fees - Reinstatement   Fees - Reinstatement                            Income derived from students for updating their enrollment status to current.
0562   406640   Fees-Advising Confer   Fees - Advising Conferences                     Revenues from students assessed for participation in advising conferences.
                                                                                       Revenue from students for fees assessed full-time students entitling them to specific student
0589   402620   Fees-Athletic Activi   Fees - Athletic Activity                        activities related to athletic events.

0587   406611   Fees-Grad&Prof Appli   Fees - Graduate Application                       Income derived from charges for processing admission applications to the Graduate School.

0571   402630   Fees-Health Service    Fees - Health Service                             Revenue from students for fees assessed for enrollment in the University Health Services plan.
New    402660   Fees-Int'l abroad      Fees - Int'l Study Abroad Fee
0583   406650   Fees-Late Registratn   Fees - Late Registration & Service                Revenue from students for charges for registration after official deadlines.
                                                                                         Revenue from students for rental of microscopes incurred as part of the enrollment requirement in
0585   404630   Fees-Microsco Rental   Fees - Microscope Rental                          certain courses.
New    402650   Fees-Radio             Fees - RFL Radio Station
0578   402410   Fees-Recreation 4 WK   Fees - Student Recreation - 4-Week                Revenues from students for recreation fees assessed for the four-week summer session.
0579   402510   Fees-Recreation 8 WK   Fees - Student Recreation - 8-Week                Revenue from student for recreation fees assessed for the eight-week summer session.
0576   402110   Fees-Recreation Fall   Fees - Student Recreation - Fall                  Revenues from students for recreation fees accessed for the fall semester.
0577   402310   Fees-Recreation Spri   Fees - Student Recreation - Spring                Revenues from students for recreation fees assessed for the spring semester.
                                                                                         Revenue from students for fees assessed full-time students entitling them to specific student
0580   402610   Fees-Student Center    Fees - Student Center Activity                    activities.
New    402640   Fees-Student Govt      Fees - Student Government
0593   406660   Fees-Student Misc.     Fees - Student Miscellaneous                      Income derived from student fees not otherwise defined.
0591   402420   Fees-Technical 4 WK    Fees - Student Technical 4 Week                   Revenue from students for fees assessed, designated for technology.
0592   402520   Fees-Technical 8 WK    Fees - Student Technical 8 Week                   Revenue from students for fees assessed, designated for technology.
0584   402120   Fees-Technical Fall    Fees - Student Technical Fall                     Revenue from students for fees assessed, designated for technology.
0590   402320   Fees-Technical Sprin   Fees - Student Technical Spring                   Revenue from students for fees assessed, designated for technology.
0586   406610   Fees-Undergrad Appli   Fees - Undergraduate Application                  Income derived from charges for processing admission applications.
                                                                                         Include charges assessed for loss, damage, late return, etc. to library books, films, recordings, and
0291   449010   Fines - Library        Fines - Library                                   other materials.
0292   449020   Fines - Other          Fines - Other                                     Include penalties not specifically addressed by other categories of fines.
       447034   Flex Spending          Flexible Spending Plan Food Services
                                                                                         Monies given to the institution by foundations as grants or contracts where there are specific work
new    426008   Foundation Spons Rev   Foundation Sponsored Revenue                      requirements, etc. that may provide benefits to the foundation.
4404   415006   FRF Can Reim by Fed    FRF Cancellation Reimbursed by Federal            FRF Cancellation Reimbursed by Federal
       463340   Abstract Sales             Abstract Sales                               Income derived from sale of medical record abstracts

                                                                                        Federal monies given to the institution through another agency or institution as grants or contracts
New    415001   FRS - Pass Thru            Federal Sponsored Revenue - Pass-through     where there are specific work requirements, etc. that may provide benefits to the government.
4595   472018   Fund Add-Cip               Fund Addition - Construction in Process
                                                                                        Income derived from the collection of guarantees between two schools for participation in athletic
0260   447210   G&R-Athletic Guarant       Guarantees & Rebates - Athletic Guarantees   events.
                                           Guarantees & Rebates - NCAA Rebates -        Income derived from the NCAA as part of the distribution of tournament proceeds for participation in
0262   447230   G&R-NCAA Rebat-Tourn       Tournaments                                  tournaments.
                                           Guarantees & Rebates - SEC Rebates - Bowl
0263   447240   G&R-SEC-Bowl Games         Games                                        Income derived from the SEC as part of the distribution bowl game proceeds.
                                           Guarantees Rebates - SEC Rebates-Broadcast   Income derived from the SEC as part of the distribution of broadcast right proceeds collected by the
0265   447260   G&R-SEC-Broadcast          Rights                                       SEC.
                                           Guarantees & Rebates - SEC Rebates -
0264   447250   G&R-SEC-Tournaments        Tournaments                                  Income derived from the SEC as part of the distribution tournament proceeds.
0161   420103   Gifts - Trusts             Gifts - Trusts                               Gifts from trust funds
0142   420102   Gifts-Foundatn KMSF        Gifts - Foundations - KMSF                   Gifts from the Kentucky Medical Services Foundation.
       499997   GM Rev Convsn Offset       GM Revenue Conversion Offset
                                                                                        Portion of revenue received from a donor which covers the cost of goods or services provided in
0396   441114   Goods/Svcs-Fund Rais       Goods and Services - Fund Raising            return for a donation
       430215   GR Srs A Bnd Int Inc       GR Srs A Bnd Int Inc
       430214   GR Srs A Nts Int Inc       GR Srs A Nts Int Inc
0143   426001   Grant-Foundatn-KMSF        Grants - Foundation - KMSF                   Revenue from KMSF contractual.
New    426107   Grant-KMSF - Capital       Grant-KMSF - Capital                                                                                                                                Add on 1/3/2006
New    426106   Grant-KMSF - COE           Grant-KMSF - Current Operating Exp                                                                                                                  Add on 1/3/2006
New    426200   Grant-KMSF - IGT           Grant-KMSF - IGT Transfer to COM
New    426100   Grant-KMSF Fac Sal         Grant-KMSF - Faculty Salary                  Revenue from KMSF contractual.                                                                         Add on 1/3/2006
New    426102   Grant-KMSF IGT Bonus       Grant-KMSF - Faculty IGT Bonus               Revenue from KMSF contractual.                                                                         Add on 1/3/2006
New    426103   Grant-KMSF Prac Bonu       Grant-KMSF - Faculty Practice Bonus          Revenue from KMSF contractual.                                                                         Add on 1/3/2006
New    426105   Grant-KMSF Staff Ben       Grant-KMSF - Staff Benefit                                                                                                                          Add on 1/3/2006
New    426104   Grant-KMSF Staff Sal       Grant-KMSF - Staff Salary                    Revenue from KMSF contractual.                                                                         Add on 1/3/2006
New    426101   Grant-KMSF-Fac Ben         Grant-KMSF - Faculty Benefit                 Revenue from KMSF contractual.                                                                         Add on 1/3/2006

                                                                                        Monies given to the institution by the Commonwealth for capital purposes as grants or contracts
New    414300   Grants - ST Capital        Grants - State Capital                       where there are specific requirements, etc. that may provide benefits to the Commonwealth.
                                                                                        Monies given to the institution by the Commonwealth either as grants or contracts where there are
0041   414101   Grants - ST Noncap         Grants - State Non-capital                   specific work requirements, etc. that may provide benefits to the Commonwealth.
                                                                                        Monies given to the institution by governments other than federal and Ky state government as grants
                                                                                        or contracts where there are specific work requirements, etc. that may provide benefits to the
0091   414102   Grants-Oth Govt Ncap       Grants - Other Governmental Non-capital      government.
                                                                                        Grant from state from state cigarette tax revenues for support of Kentucky Tobacco Research and
0032   414100   Grant-ST Cigaret Tax       Grant - State cigarette tax                  Development Center
       414107   GS - Advance Billing       Grants State - Advance Billing
New    426210   GT-KMSF-Renovation         Grant - KMSF - Renovation Fund
                                                                                        Revenue representing charges for processing, mailing, and similar costs of providing sales and
0743 440114     Handling&Svc Charges       Handling and Service Charges                 services.
  4411 470115   Health Institution Match   Health Institution Match                                                                                                                            added on 8/19/2005
                                           Health Professions - Federal Government
4401   415004   Hlth-Fed Govt Advan        Advance                                      Health Professions - Federal Government Advance
new    447068   HOSPITAL PARKING           HOSPITAL PARKING
                                                                                        Income from hospitals, other than VA Medical Centers, Federal, State and/or Municipal Hospitals, for
0229   426004   Hospital-Other Hosp        Hospitals - Other Hospital                   providing a service, usually residents, house staff or faculty.

0226   426003   Hospital-VA Med Ctr        Hospitals - VA Medical Center                Income from VA Medical Centers for providing a service, usually residents, house staff or faculty.
0356   440112   ID Card Service            ID Card Service                              Income derived from the replacement of student, faculty, and staff identification cards.
0605   430201   Iinv Inc-SPBC 70           Investment Income - SPBC 70                                                                                                                         TBD
New    400840   In St Tuit -Medicine       In State Tuition - Medicine
New    400845   In St Tuition - Unde       In State Tuition - Undergraduate
New    400850   In St Tuition-BAE Fi       In St Tuition-BAE Fipse Brazil
New    400855   In St Tuition-Diplom       In St Tuition-Diplomacy/Int'l
New    400860   In St Tuition-DPT Pr       In St Tuition-DPT Program
New    400865   In St Tuition-Grad S       In St Tuition-Graduate Stud
New    400870   In St Tuition-Ind St       In St Tuition-Indept Study
New    400875   In St Tuition-Jap Pr       In St Tuition-Japanese Programs
New    400880   In St Tuition-Law          In St Tuition-Law
New    400885   In St Tuition-MBADay       In St Tuition-MBA Day Program
New    400890   In St Tuition-MBAPar       In St Tuition-MBA Part-time Program
New    400895   In St Tuition-Nurse2       In St Tuition-Nursing 2nd Degree
New    400900   In St Tuition-Nursng       In St Tuition-Nursng
         463340   Abstract Sales         Abstract Sales                                    Income derived from sale of medical record abstracts
New      400910   In St Tuition-Pb Hlt   In St Tuition-Public Health
New      400915   In St Tuition-Pharm    In St Tuition-Pharmacy
New      400920   In St Tuition-Phy As   In St Tuition-Physician Asst
New      400925   In St Tuition-R HLth   In St Tuition-Rural Health
New      400930   In St Tuition-RadHLT   In St Tuition-Radiation/Hlth
New      400935   In St Tuition-Thai G   In St Tuition- Thai Graduate Education
New      400940   In St-Tuition-Dental   In St-Tuition-Dental

0210     460230   Inpat Care - Fees      In-Patient Care - Fees                            In-patient revenues from registrations and medical services provided by health related clinics.
0211     460100   Inpat Care-Da Hos Sc   In-Patient Care - Daily Hospital Service          In-patient revenues from charges for daily patient care.
0212     460210   Inpat Care-Hos Proce   In-Patient care - Hospital Procedures             In-Patient revenues from performance of procedures by hospitals and clinics.
         460256   Inpat Care-Impla Rev   In-Patient Care- Implant Revenue                  In-patient revenues from charges for implants
0213     460250   Inpat Care-Med Suppl   In-Patient Care - Medical Supplies                In-patient revenues from charges for medical supplies.
0214     460240   Inpat Care-Phar Sevc   In-Patient Care - Pharmacy Service                In-patient revenues from charges for drugs and pharmacy supplies.
         460215   Inpat Care-Telemetry   In-Patient care- Telemetry                        In-patient revenues from charges for telemetry
         460270   Inpat Care-Trans Rev   In-Patient Care- Transport Revenue
         460220   Inpat Care-VA Proced   In-Patient care- VA Procedures
                                                                                         Proceeds from insurance companies of claims filed by the institution for damages to institutional
0751     473040   Insur Rec-Reim Cost    Insurance Recoveries - Reimbursed Costs         damages, thefts, losses, etc.
                                         Interest Assigned/Dept. of Education-NDSL Loan-
4324     470103   Int Assig/DE/NDSL-UK   UK                                              Interest Assigned/Office of Education/National Direct Student Loan - UK
4326     470105   Int Canc AMS           Interest Canceled - AMS                         Interest Canceled - AMS
4325     470104   Int Coll AMS           Interest Collected - AMS                        Interest Collected - AMS
4327     470106   Int Coll/Canc UK       Interest Collected/Cancelled - UK               Interest Collected/Canceled - UK
0604     430030   Int Inc Note Rec       Interest Income Note Receivable
4423     415008   Int Trans to Fed       Interest Transferred to Federal Government      Interest Transferred to Federal Government
4338     470110   Int Uncollectable      Interest Un-collectable                         Uncollectable Interest
4339     470111   Int Write-off NDSLUK   Interest Writer-off NDSL - UK                   Interest Writer-off National Direct Student Loan - UK
4305     430090   Int-Csh-On-Hand-AMS    Initial Cash on Hand - AMS                      Initial cash on hand - AMS
4328     470107   Interest Assigned DE   Interested Assigned - Dept. of Education        Interested Assigned - OE
4320     430100   Interest on Loans      Interest on Student Loans                       Interest income earned on non-endowment pool assets.
4329     470108   Interest Write-off     Interest Write-off                              Interest Write-Off
0698     430212   Inv INc - ALCO Notes   Investment Income - ALCO Notes                  Income derived from the investment of Alco note proceeds during construction.                         TBD
0624     430213   Inv INc - CEBRB U      Investment Income - CEBRB U
0603/4
330      430070   Inv Inc - Dividends    Investment Income - Dividends                     Dividends received for securities held by the institution.
0601     430010   Inv Inc - Overnight    Investment Income - Overnight                     Income earned from overnight investments
0602/4
300      430020   Inv Inc - Short Term   Investment Income - Short Term                    Income earned from short term investments investments
0609/1                                                                                     Income earned from overnight repurchase agreements and short term investments redistributed to
345      430060   Inv Inc Distributed    Investment Income Distributed                     other accounts and entities
                                                                                           Investment Income derived from the investment of bond proceeds during the purchase of equipment
0620     430206   Inv Inc SPBC Equip     Investment Income SPBC Equipment                  funded by the State Property and Building Commission.                                               TBD
0606     430040   Inv Inc-Accr/Amort     Investment Income - Accrued Amount
0608     430045   Inv Inc-Bond Rev       Investment Income - Bond Revenue
                                                                                           Income derived from the investment of Consolidated Educational Building Revenue Bond Series P
0697     430209   Inv Inc-CEBRB P        Investment Income - CEBRB P                       proceeds during construction.                                                                       TBD
                                                                                           Income derived from the investment of Consolidated Educational Building Revenue Bond Series Q
0699     430211   Inv Inc-CEBRB Q        Investment Income - CEBRB Q                       proceeds during construction.                                                                       TBD
                                                                                           Income derived from the investment of bond proceeds from Consolidated Educational Building
0607     430202   Inv Inc-CEBRB R        Investment Income - CEBRB R                       Revenue Bond Series R during construction .                                                         TBD
0613     430204   Inv Inc-CEBRB S        Investment Income - CEBRB S                                                                                                                           TBD
0614     430205   Inv Inc-CEBRB T        Investment Income - CEBRB T                                                                                                                           TBD

0622     430207   Inv Inc-H&D Ser R      Investment Income - Housing & Dining Series R                                                                                                         TBD

0623     430208   Inv Inc-H&D Ser S      Investment Income - Housing & Dining Series S                                                                                                         TBD
         463580   IOA Income             IOA Income - Net of Contribution                  Income received from State for Intensity Operating allowance income
                                         DFR-Inpatient Allowance-Administrative            Differences between inpt full revenues billed to various payors and amounts paid based upon
0763     464700   IP Allow-Administrat   Contractual                                       administative billing issues such as timely filing,denials, etc
                                         DFR -Inpatient Allowances - Blue Cross            Differences between inpt full revenues billed to Blue Cross and allowable charges based upon
         464500   IP Allow-Blue Cross    Contractual                                       contracts made with the third parties
                                                                                           Differences between full revenues billed to inpatients individuals and the amounts expected to be
0761     464200   IP Allow-Ind Charity   DFR - Inpatient Allowances - Individual Charity   paid based upon approved charity policies.
                                         DFR - Inpatient Allowances - Medicaid             Differences between inpt full revenues billed to Medicaid and allowable charges based upon
         464400   IP Allow-Medicaid      Contractual                                       contracts made with the third parties.
                                         DFR - Inpatient Allowances - Medicare             Differences between inpt full revenues billed to Medicare and allowable charges based upon
0762     464300   IP Allow-Medicare      Contractual                                       contracts made with the third parties
       463340   Abstract Sales                Abstract Sales                                   Income derived from sale of medical record abstracts
                                              DFR - Inpatient Allowances - Medicaid Mngd       Differences between inpt full revenues billed to Medicaid and allowable charges based upon
       464450   IP Allow-Mngd Care Medicaid   Care Contractual                                 contracts made with the third parties.
                                              DFR-Inpatient Allowance-Oth Commercial           Differences between inpt full revenues billed to Other Commerical payors and allowable charges
       464600   IP Allow-Other Comme          Contractual                                      based upon contracts made with the third parties
new    426006   ISR - Clinical Trial          Industry Sponsored Revenue - Clinical Trials     Monies given to the institution by industries for clinical trials
                                                                                               Revenue for the reimbursement of services performed external to the University by the University of
0249   440117   Job Order Services            Job Order Services                               Kentucky Physical Plant function.
new    447069   KY CLINIC PARKING             KY CLINIC PARKING
0288   449900   Land Lease-Coldstrem          Leases - Land Lease - Coldstream                 Income derived from the lease of property at Coldstream Development.
4323   470102   Late Charges-Instit           Late Charges - Institutional                     Late Charges - Instituitional
4322   470101   Late Pay Penalty-Fed          Late Pay Penalty Charges - Federal               Late Pay Penalty Charges - Fed
4380   470112   Loan Appliction Fee           Loan Application Fee                             Loan Application Fee

4311   431102   Malprac Tot Rtrn Add          Malpractice Total Return Added to Fund Balance malpractice total return added to fund balance
0363   463230   Medical Supplies              Medical Supplies                               Income deived from the sale of medical supplies

0364   440102   Microfilming Service          Microfilming Services                            Income derived from the sale of processed microfilm and the photography and filming onto microfilm.
0411/0
407/04
26     441014   Misc Merchand Resale          Miscellaneous Merchandise for Resale             Sale of items with an unusual markup that do not fit other markup categories
0299/0
233/02
45/027
3      440113   Misc. services                Miscellaneous services


0397/0
312/03
28/033
1/0334
/0348/
0350/0
359/03                                                                                         Income derived only from the sale of goods not defined by any other revenue code. Before using,
61     441100   Miscellaneous goods           Miscellaneous Goods                              please contact the General Accounting Department for approval.
4400 415003     NDSL-Fed Govt Advan           NDSL - Federal Government Advance                Nat'l Direct Student Loan - Federal Government Advance
                                                                                               Sale of new books purchased by the institution for resale and subsequently sold at wholesale prices
0404   441011   New Books-Wholesale           New Books - Wholesale                            to other retailers.
                                                                                               Nongovernmental grants and contracts for UKRF use only-contra account on grants and income
0165   426002   Ngovernmental Grants          Non-governmental Grants                          account for other funds
4133   425303   Noncash Gift-RCTFIII          Non-cash Gifts - RCTF III
4134   425304   Noncash Gifts-RCTFIV          Non-cash Gifts -RCTF IV
new    427010   Non-op Federal Grant          Nonoperating Federal Grant
0105   427000   Nonoperating Grant            Non-operating Grant
                                                                                             Non-patient revenues from charges for miscellaneous services billed through patient revenue system
0224   462100   Npat Misc Svc-Inpat           Non-Patient Miscellaneous Services- Inpatient  (e.g., guest tray sales, neonatal transport, braces.) on inpatient accounts
                                                                                             Non-patient revenues from charges for miscellaneous services billed through patient revenue system
       462200   Npat Misc Svc-Outpat          Non-Patient Miscellaneous Services- Outpatient (e.g., guest tray sales, neonatal transport, braces.) on outpatient accounts
                                              Non-Patient Misc. Svcs-OP Pharmacy Returned Returned checks from outpatient pharmacy billed revenues. Added back to account to be collected
       462220   NPMS-Outpt Ph Ret Ck          Checks                                         through AR system.

                                              Non-Patient Miscellaneous Services-Outpt         Non-patient revenues from charges for miscellaneous services billed through separate billing
       462210   NPMS-Outpt Pharmacy           Pharmacy                                         system but controlled in patient revenue system (e.g.,outpatient pharmacy revenues)
0368   440115   Nursery School Chges          Nursery School Charges                           Income derived from the operation of nursery, day-care, and similar child care operations.
                                              DFR-Outpatient Allowance-Administratv            Differences between outpt full revenues billed to various payors and amounts paid based upon
       465700   OP Allow-Administrat          Contractual                                      administative billing issues such as timely filing,denials, etc
                                                                                               Differences between full revenues billed to outpattients individuals and the amounts expected to be
       464250   OP Allow-Ind Charity          DFR - Outpatient Allowances - Individual Charity paid based upon approved charity policies.
                                              DFR - Outpatient Allowances - Medicaid           Differences between outpt full revenues billed to Medicaid and allowable charges based upon
       465400   OP Allow-Medicaid             Contractual                                      contracts made with the third parties.
                                              DFR - Outpatient Allowances - Medicare           Differences between outpt full revenues billed to Medicare and allowable charges based upon
       465300   OP Allow-Medicare             Contractual                                      contracts made with the third parties.
                                              DFR - Outpatient Allowances - Medicaid Mngd      Differences between outpt full revenues billed to Medicaid and allowable charges based upon
       465450   OP Allow-Mngd Care Medicaid   Care Contractual                                 contracts made with the third parties.
                                              DFR-Outpatient Allow-Other Commercial            Differences between outpt full revenues billed to Other Commerical and allowable charges based
       465600   OP Allow-Other Comme          Contractual                                      upon contracts made with the third parties.
0101
4101
0121   420100   Operating Gifts               Operating Gifts                                  Gifts for operating purposes
         463340   Abstract Sales         Abstract Sales                               Income derived from sale of medical record abstracts
                                         DFR-Outpatient Allowances - Blue Cross       Differences between outpt full revenues billed to Blue Cross and allowable charges based upon
         465500   OPt Allow-Blue Cross   Contractual                                  contracts made with the third parties.
                                         OTC Pharmaceuticals & Drugs- Non-taxable     Income derived from sale of over the counter pharmaceuticals, drugs, narcotics, antibiotics and
0375     463220   OTC Phar&Drugs-Ntax    Sales                                        biologicals.( nontaxable)
                                                                                      Income dervied from sale of voer the coutner pharmeceuticals, drugs, narcotics, antibiotics and
         463210   OTC Phar&Drug-Taxabl   OTC Pharmaceuticals & Drugs-Taxable Sales    biologicals ( taxable)
                                                                                      Monies given to the institution by governments other than federal and the Commonwealth of
                                                                                      Kentucky as grants or contracts where there are specific work requirements, etc. that may provide
New      414301   Oth Govert - Capital   Other Governmental - Capital                 benefits to the government. For capital purposes
                                                                                      Income from other non-hospital health care providers for providing a service, usually residents,
0230     426005   Oth Health Care Fac    Other Health Care Facility                   house staff or faculty.
                                         Other - Facilities and Administrative Cost
new      475030   Other - F&A Recovery   Recovery                                                                                                                                              added on 9/3/2005
                                                                                      Adjustments to income representing activity related to prior fiscal periods. (For use by the Office of
0773     449080   Other Inc - PT ADJmt   Other Income - Prior Year Adjustments        Treasurer only.)
4370     471050   Other Income           Other Income                                 Other income earned on endowment pool assets.

                                                                                      Monies given to the institution by industries as grants or contracts where there are specific work
new      426007   Other Indu Spons Rev   Other Industry Sponsored Revenue             requirements, etc. that may provide benefits to the industry not related to clinical trials.
                                                                                      Monies give to the institution by non-government entities other than industry and foundations as
                                                                                      grant or contracts where there are specific work requirements, etc. that may provide benefits to the
new      426009   Other Ngovt Spon Rev   Other Non-governmental Sponsored Revenue     entity.
0234     440241   Other Non-prof Svcs    Other Non-professional Services              Income derived from charges for other non-professional services.
0365/4
600/07
64       449030   Other Revenue          Other Revenue                                Income derived from sources not defined by other revenue codes.
New      426010   Other University Rev   Other University Revenue
New      400845   Out St Tuit - Med      Out of State Tuition - Medicine
New      400850   Out St Tuit - Underg   Out of State Tuition - Undergraduate
New      400855   Out St Tuition-BAE F   Out St Tuition-BAE Fipse Brazil
New      400860   Out St Tuition-Denta   Out St Tuition-Dental
New      400865   Out St Tuition-Diplo   Out St Tuition-Diplomacy
New      400870   Out St Tuition-DPT P   Out St Tuition-DPT Program
New      400875   Out St Tuition-GradS   Out St Tuition-GradS
New      400880   Out St Tuition-Ind S   Out St Tuition-Indept Study
New      400885   Out St Tuition-Jap P   Out St Tuition-Japanese Programs
New      400890   Out St Tuition-Law     Out St Tuition-Law
New      400895   Out St Tuition-MBADa   Out St Tuition-MBA Day Program
New      400900   Out St Tuition-MBAPa   Out St Tuition-MBA Part-Time Program
New      400905   Out St Tuition-Nurs2   Out St Tuition-Nursing 2nd Degree
New      400910   Out St Tuition-Nurse   Out St Tuition-Nursing
New      400915   Out St Tuition-Pharm   Out St Tuition-Pharmacy
New      400920   Out St Tuition-Phy A   Out St Tuition-Physician Asst
New      400925   Out St Tuition-PuHLt   Out St Tuition-Public Health
New      400930   Out St Tuition-R HLt   Out St Tuition-Rural Health
New      400935   Out St Tuition-Rad H   Out St Tuition-Radiation HLth
New      400940   Out St Tuition-ThaiG   Out St Tuition-Thai Graduate Education

0220     461230   Outpat Care - Fees     Out-Patient Care - Fees                      Out-patient revenues from registrations and medical services provided by health related clinics.
0221     461210   Outpat Care-Hos Proc   Out-Patient Care - Hospital Procedures       Out-patient revenues from performance of procedures by hospitals and clinics.
         461256   Outpat Care-Impl Rev   Out-Patient Care- Implant Revenue            Out-patient revenues from charges for implants
0222     461250   Outpat Care-Med Supp   Out-Patient Care - Medical Supplies          Out-patient revenues from charges for medical supplies.

         461200   Outpat Care-ORC        Out-Patient Care- Observation Room Charges   Out-patient revenues from charges for observation room
0223     461240   Outpat Care-Phar Svc   Out-Patient Care - Pharmacy Service          Out-patient revenues from charges for drugs and pharmacy supplies.
         461215   Outpat Care-Telemetr   Out-Patient Care - Telemetry                 Out-patient revenues from charges for telemetry
         461270   Outpat Care-Tran Rev   Out-Patient Care- Transport Revenue
         461220   Outpat Care-VA Proce   Out-Patient Care- VA Procedures

0225     461300   Outpat Oth Billd Rev   Out- patient Other Billed Revenues           Out-patient revenues from charges not billed through Hospital biling system such as KMSF billed
                                                                                      Adjustments of income representing cash differences between amounts calculated to be deposited
0771     449060   Over and Short         Over and Short                               and actual cash deposits.
                                                                                      Income derived from charges made to employees, students, and other persons affiliated with the
0373     447064   Parking Chges-Permit   Parking Charges - Permit                     institution for parking privileges.
0371     447062   Parking Chgs-Metered   Parking Charges - Metered                    Need new long description
0369     447060   Parking Chg-Spe Pass   Parking Charges - Special Passes             Need new long description
0372     447063   Parking Chgs-Reserve   Parking Charges - Reserved                   Need new long description
       463340   Abstract Sales              Abstract Sales                                   Income derived from sale of medical record abstracts
                                                                                             Income derived from charges made to visitors to the institution for parking privileges; includes
0370   447061   Parking Chgs-Visitor        Parking Charges - Visitor                        scratch-ofrfs, day passes, tokens.
0374   447065   Parking Chg-Validatn        Parking Charges - Validations                    Need new long description

       463530   Pat Supp Rebate Inc         Patient Supplies Rebate Income                   Income collected as reimbursements of supply costs recovered through vendor rebate program

0285   471005   Patent Income               Patent Income                                    Income derived from royalties on patents held by the University of Kentucky Research Foundation.
                                                                                             Income derived from the sale of pictures, prints, photographs, drawings, pictorial artwork, and the
0376   440103   Pictures&Photo Sevc         Pictures and Photographic Services               services rendered in creating and developing these products.
0104   422202   Pledges - Capital           Pledges for Capital Purposes
0102   420203   Pledges-Noncapital          Pledges for Non-capital Purposes
4590   472050   Plt Add-Retire Prin         Fund Addition - Retirement of Bond Principal     Increase fund balance with the retirement of bond principal
0347   447031   Plus Account                Plus Account                                     Income derived from the sale of replacement meal plans.
0207   440234   Poultry Testing             Poultry Testing                                  Revenues from testing and evaluation of poultry.
0377   441103   Prepared Food Cash          Prepared Food Cash Sales                         Income derived from sale of prepared foods by coffee shops, deli's etc.
0782   480010   Prior Year Fund Bal         Prior Year Fund Balances                         Accumulated fund balances for prior periods.
0796   481150   Proc-Citicapital lse        Proceeds-Citi Capital Lease
4375   472007   Procds/Sale Refnd Bd        Proceeds on the Sale of a Refunding Bond         Proceeds on the sale of a refunding bond
4374   472006   Procds/Sale Rev Bd          Proceed on the Sale of a Revenue Bond            Proceed on the sale of a revenue bond
                                            Proceeds-General Receipts 2006 Series A
new    481190   Proc-GR 2006 Sr A Bd        Bonds

0236   440242   Prof Fee-Oth Prof Sv        Professional Fees - Other Professional Services Income derived from other professional services not including physician or dental charges.
0235   440001   Prof Fees - Dental          Professional Fees - Dental Services             Income derived from charges for dental services.
0237   440005   Prof Fees-Physician         Professional Fees - Physician Services          Income derived from charges for physician services.
                                                                                            Monies earned as the direct result of performing other services within a sponsored project such as
1342   440118   Program Inc Rev Add         Program Income Revenue Additive                 conference registration fees and payments for meals
                                                                                            Monies earned as the direct result of performing other services within a sponsored project such as
1342   440119   Program Inc Rev Ded         Program Income Revenue Deductive                conference registration fees and payments for meals
0379   441104   Programs                    Programs                                        Income derived from the sale of programs for athletic, cultural, and similar events.
                                                                                            Temporary code used to establish budgets in projects to be funded by bonds proceeds prior to
0801   481000   Proposed Bonds-Lease        Proposed Bonds - Leases                         issuance.
0765   464100   Provision-Bad Debts         Provision of Bad Debts                          Allocation of revenue for debts considered uncollectible.
       499998   PSCD - only
0380   441105   Publication&Pamphlet        Publications and Pamphlets                       Income derived from the sale of publications and pamphlets sold individually.
                                                                                             Revenue for receipts from agreements with companies that pay coaches for TV shows or payments
0266 447270     Radio-TV-Endorsement        Radio - TV - Endorsements                        for having athletic teams use certain brands of sporting good products.
0381 441106     Raw Foods                   Raw Foods                                        Income derived from the sale of non-prepared food products.
  4363 433030   Realiz G/L - Nonpool        Realized Gain and Loss - Non-Pool
                                                                                             Gain or loss realized upon the sale or disposal of investments.
                                                                                             Realized gains and losses on sales of endowment pool investments. The monthly amount of realized
0639                                                                                         gains/losses is allocated to each endowment account based on each account's endowment pool
4360   430050   Realized Gain/Loss - Pool   Realized Gain and Loss - Endowment Pool          shares to the total number of endowment pool shares.
0399   440107   Recov Cost Svcs Prov        Recovery at Cost of Services Provided            Income derived from the sale of goods or services at cost.
0326   441102   Recyclable Materials        Recyclable Materials                             Income derived from the sale of recyclable materials.
                                            Fund Additio- Reductions of Capital Lease
4599   472060   Reduc/Cap Lease Pay         Payable                                          Increase fund balance with the reduction of capital leases payable

0238   440121   Reg Chg-Corn Test&Br        Regulatory Charges - Corn Testing & Breeding     Revenues from charges for evaluation of corn seed quality and performance testing.
                                                                                             Revenues from charges made for the inspection and testing of creameries under the jurisdiction of
0239   440122   Reg Chg-Creamery Lic        Regulatory Charges - Creamery License            the Division of Regulatory Services.
                                                                                             Revenues from charges made for the inspection and testing of agricultural nurseries under the
0242   440125   Reg Chge-Nursery Ins        Regulatory Charges - Nursery Inspection          jurisdiction of the Division of Regulatory Services.
                                                                                             Revenues from charges made for testing and analysis of soil under the jurisdiction of the Division of
0244   440127   Reg Chges-Soil Test         Regulatory Charges - Soil Testing                Regulatory Services.
                                                                                             Revenues from charges made for the inspection and testing of agricultural fertilizer under the
0241   440124   Reg Chg-Fertiliz Ins        Regulatory Charges - Fertilizer Inspection       jurisdiction of the Division of Regulatory Services.
0243   440126   Reg Chg-Seed Inspect        Regulatory Charges - Seed Inspection             Revenues from charges made for the inspection and testing of agricultural services.
                                                                                             Revenues from charges made for the inspection and testing of agricultural feed under the jurisdiction
0240   440123   Reg Chgs-Feed Inspec        Regulatory Charges - Feed Inspection             of the Division of Regulatory Services.
                                                                                             Income collected as reimbursements of costs incurred by the institution for overpayments, refunds of
0752   449050   Reimbursed Costs            Reimbursed Costs                                 disbursements for prior fiscal periods, etc.
0271   440520   Rental Inc-Facility         Rental Income - Facilities                       Rental income derived from facilities other than residences and rooms
0274   440500   Rental Inc-Residence        Rental Income - Residences                       Rental income derived from residences.
0277   447082   Rental Inc-Room Sigl        Rental Income - Rooms - Single Student           Rental income derived from rooms let for single students for regular sessions.
                                            Rental Income - Rooms - Conferences &
0275   447080   Rental Inc-Rooms-C&I        Institutes                                       Rental income derived from rooms let for conferences and institutes.
         463340   Abstract Sales           Abstract Sales                                 Income derived from sale of medical record abstracts

0276     447081   Rental Inc-Rooms-M/Q     Rental Income - Rooms - Married / Quadrangle   Rental income derived from rooms let for married students for regular sessions.
0279     447084   Rental Inc-Rooms-Oth     Rental Income - Rooms - Other                  Rental income derived from rooms let for other rooms and space.
0278     447083   Rental Inc-Rooms-SS      Rental Income - Rooms - Summer School          Rental income derived from rooms let for single and married students for summer sessions.
0269/0
270      440510   Rental of Equipment      Rental of Equipment                            Rental income derived from equipment.
new      499999   Rev Conversn Offset      Revenue Conversion Offset
0280     471001   Rights-Broadcasting      Rights - Broadcasting                          Income derived from the sale of broadcasting rights for institutional programs.
0281     471002   Rights-Easem&Rgt Way     Rights - Easement and Right of Way             Income derived from the sale of easement and right-of-way rights.
0289     471006   Royalties - Logos        Royalties - Logos                              Revenue from royalties from the use of the UK logo on clothing.
0283     471003   Royalties - Oil          Royalties - Oil                                Income derived from the sale of rights to oil owned by the institution.
0284/4
350      471004   Royalties-Oth Minera     Royalties - Other Mineral                      Income derived from the sale of rights to minerals other than oil owned by the institution.
         471008   Royalties-Other          Royalties - Other                              Rvenue from royalties other than mineral rights and use of UK logo
                                                                                          Income derived from sale of prescription pharmaceuticals including copayments on billed charges.(
         463226   RX Drug Sales/Copay      RX Drug Sales and Co-payments                  nontaxable)
0769     472005   Sale of Cap Assets       Sale of Capital Assets
         463330   Sale-Film/PT Video       Sale of Films and Patient Videotapes           Income derived from the sale of patient xray films or videotapes( reimbursement of costs)
         463300   Sale-Pagers/Battery      Sale of Pagers and Batteries                   Income derived from the sale of pages and batteries
                                                                                          Sales taxes collected as appropriate on sales of goods which are to be remitted to the taxing entity.
0772     449070   Sales Tax Collected      Sales Tax Collected                            Taxes remitted will be deducted from the totals collected.
0246     440235   Seed Testing             Seed Testing                                   Revenues for the testing and evaluation of miscellaneous seeds.
         449090   Service-Agency Acct      Service Provided to Agency Account
                                                                                          Revenue received for services provided by University of Kentucky to the Kentucky Community and
0398     440106   Sevcs Provd to KCTCS     Services Provided to KCTCS                     Technical College System.
         415020   SFA - Federal            Student Financial Aid - Federal                Student financial aid from federal
New      414103   SFA - State              Student Financial Aid - State
0204     440232   Soybean Testing          Soybean Testing                                Revenues for the testing and evaluation of soybean seed.
         420121   Spec F.R. Events         WUKY Special Fundraising Events

0287     440109   Sponsorship-Corp Tax     Sponsorship - Corporate Taxable                Portion of sponsorship revenue related to advertising; primarily used for UKAA media rights contracts
                                                                                          Payments for recognition for donating to University programs, such as announcements on the public
0267     440108   Sponsorshp-Corp Ntax     Sponsorship - Corporate Non-taxable            address system.
0042     414104   ST Cancer Rese Match     State Cancer Research Match
                                           State - Facilities and Administrative Cost
new      475020   State - F&A Recovery     Recovery                                                                                                                                               added on 9/3/2005

4010     425310   State Grant-Endow        Grant from State to Non-expendable Endowment Grant from state to nonexpendable endowment
4014     425004   State RCTF -IV           STATE RCTF - IV
                                                                                        Research Challenge Trust Funds received from the State, approved by the 1998 biennium legislature
4012     425002   State-RCTF II            State - RCTF II                              (referred to as RCTFII).
                                                                                        Research Challenge Trust Funds received from the State, approved by the 2000 biennium legislature
4013     425003   State-RCTF III           State - RCTF III                             (referred to as RCTFIII).
4420     415007   Stdt Nurs-Fed Advan      Student Nursing - Federal Advance            Student Nursing - Federal Advance
New      409000   Studt Fee Conversion     Student Fee Conversion Offset
                                                                                        Income derived from payments for multiple editions of publications, pamphlets, recordings, or
0383     441107   Subscriptions            Subscriptions                                similar media that are distributed periodically on a regular basis.
0408     441012   Sundry                   Sundry                                       Sale of candy, gum, and similar miscellaneous items by auxiliary enterprises only.
                                                                                        Income derived from sale of goods deemed no longer useful to the institution and approved for sale
0384     441108   Surplus Supp&Equipmt     Surplus Supplies and Equipment               by the Board of Trustees of the University.
New      426011   Third Party Revenue      Third Party Cost Sharing Revenue             Revenue given by external parties as cost sharing related to sponsored projects
0460     447110   Ticket - Home Games      Ticket Sales - Athletic Events - Home Games  Income derived from the sale of tickets to intercollegiate athletic events for home games.
0465     441113   Ticket Sales-Theater     Ticket Sales - Theater                       Income derived from the sale of admission tickets for theatrical productions and movies.

0462     441111   Ticket-Conct&Speaker     Ticket Sales - Concerts and Speakers           Income derived from the sale of admission tickets for concerts, speakers, and similar functions.
0464     441112   Ticket-Miscellaneous     Ticket Sales - Miscellaneous                   Income derived from the sale of admission tickets for events not otherwise defined.
0409     441013   Tobacco Products         Tobacco Products                               Sale of cigarettes, cigars, pipes, pipe tobacco, and related items.
0294     447067   Towing                   Towing                                         Includes penalties for towing.
4561     472008   Trade-In Mov Equip       Trade-in of Moveable Equipment                 Trade-in of moveable equipment
4566     472011   Trade-In Vehicles        Trade-in of Vehicles                           Trade-in of vehicles
4332     470109   Trans to Scholarship     Funds transferred to scholarship               Funds transferred to scholarship
0385     441110   Transcripts              Transcripts                                    Income derived from the sale of transcripts.
  4620   473010   TRNS fr Exp Term Endow   Transfer from Expired Term Endowment                                                                                                                   added on 9/3/2005
                                                                                          Income earned on a trust fund held by Bank One to be used at the recommendation of the President
0642     432010   Trust Inc - Donovan      Trust Income - Donovan                         for items such as arts, books and music supplies.
0645     432040   Trust Income - Misc      Trust Income - Miscellaneous                   Income earned on a trust funds not specifically addressed in other categories
                                                                                          Income earned on a trust fund held by the Bank of New York to be used for general support
0644     432030   Trust Income-Haggin      Trust Income - Haggin                          purposes.
       463340   Abstract Sales         Abstract Sales                                    Income derived from sale of medical record abstracts
                                                                                         Income earned on a trust fund held by Bank One to be used for support of the Patterson School of
                                                                                         Diplomacy, the Patterson Society, awards from the Patterson Literary Society, and upkeep of the
0643   432020   Trust Inc-Patterson    Trust Income - Patterson Trust Fund               Patterson Library.
0531   400630   Tuiti - Extens Class   Tuition - Extension Classes                       Tuition revenue for the extension class program of the Main Campus.
0532   400640   Tuiti - Indepe Study   Tuition - Independent Study                       Tuition revenue for the correspondence program of the Main Campus
0575   406670   Tuiti/Fee Sml Bal WO   Tuition and Fees Small Balance Write-off          Write-off of student billings accounts with small debit and credit balances
0504   400320   Tuitin-Spring out ST   Tuition - Spring Out of State
0549   400220   Tuitin-Winter Out ST   Tuition - Winter Out of State                     Out-of-state tuition revenue for winter intersession.
                                                                                         Tuition fees for customized training provided to business and industry. This type of training is
                                                                                         generally not open to the public as a community education program, but rather provided as a
0550   408620   Tuition - BIT          Tuition - Business Industry Training              specialized offering to a particular business or industry as a co

0540   408610   Tuition - CIS          Tuition - Conferences, Institutes, and Seminars   Tuition revenue for non-academic courses.
0520   400410   Tuition-4 Week in ST   Tuition - Summer - 4 weeks in State               Tuition revenue for the 4 week summer term of an academic year - Main Campus.
0518   400420   Tuition-4Week out ST   Tuition - Summer - 4 Weeks Out of State
0521   400510   Tuition-8 Week in ST   Tuition - Summer - 8 Weeks in State               Tuition revenue for the 8 week summer term of an academic year - Main Campus.
0519   400520   Tuition-8Week out ST   Tuition - Summer - 8 Weeks Out of State
0599   400620   Tuition-Disc GenFund   Tuition Discount General Fund
0598   400610   Tuition-Discount H&D   Tuition Discount Housing & Dining
0501   400110   Tuition-Fall in ST     Tuition - Fall in State                           Tuition revenue for the fall term of an academic year - main campus.
0503   400120   Tuition-Fall out ST    Tuition - Fall Out of State
0559   408630   Tuition-NonCredit HS   Tuition - Non-credit - High School                Tuition revenue derived from the Independent Study Program - High School.
0502   400310   Tuition-Spring in ST   Tuition - Spring in State                         Tuition revenue for the spring term of an academic year - main campus.
0548   400210   Tuition-Winter in ST   Tuition - Winter in State                         In-state tuition revenue for winter intersession.

       420124   U.W./Priv Col/Univ.    Underwriting Private College and Universities
       420123   U.W.-bus/Industry      WUKY Underwriting/Business and Industry
                                       WUKY Underwriting/Foundations and Nonprofit
       420122   U.W-Found./nonprofit   Assoc.
       463590   UKMO RSA Income        UKMO RSA Income                                   Income earned from Regional Sevice Area UKHMO
4441   470114   Univ Loan Fund Prin    University Loan Fund Principal                    University Loan Fund Principal
4440   470113   University Loan Fund   University Loan Fund                              University Loan Fund
0638                                                                                     Unrealized gain/loss on short term investments.
4362   433010   Unrealiz G/L Nonpool   Unrealized Gain and Loss - Non-pool               Gains and losses on non-endowment pool investments

                                                                                         Unrealized gains and losses on endowment pool investments. Unrealized gains/losses fluctuate
                                                                                         based on the changes in the market value of the endowment pool investments. The monthly amount
                                                                                         of unrealized gains/losses is allocated to each endowment account based on the account's total
4361   433020   Unrealized G/L Pool    Unrealized Gain and Loss - Endowment Pool         endowment pool shares to the total number of endowment pool shares.
0389   441101   Videotapes             Videotapes                                        Income derived from the sale of videotapes.
4604   472103   W/O Depr Buildings     Write-off Depreciation - Buildings                Write-off depreciation on disposal of buildings not including disposal by sale
4605   472104   W/O Depr Equipment     Write-off Depreciation - Equipment                Write-off depreciation on disposal of equipment not including disposal by sale
4603   472102   W/O Depr Fixed Equip   Write-off Depreciation - Fixed Equipment          Write-off depreciation on disposal of fixed equipment not including disposal by sale
4602   472101   W/O Depr Infrastr      Writer-off Depreciation - Infrastructure          Write-off depreciation on disposal of infrstructure not including disposal by sale

4601   472100   W/O Depr Land Impr     Write-off Depreciation - Land Improvements        Write-off depreciation on disposal of depreciable land improvements not including disposal by sale
4607   472106   W/O Depr Libr Book     Write-off Depreciation - Library Books            Write-off depreciation on disposal of library books not including disposal by sale
4609   472108   W/O Depr Sale/Bldgs    Write-off Depreciation on Buildings Sold          Write off depreciation on buildings that have been sold
                                       Write-off Depreciation on Land Improvements
4608   472107   W/O Depr Sale/Dep Li   Sold                                              Write off depreciation on depreciable land improvements that have been sold
4612   472111   W/O Depr Sale/Equip    Write-off Depreciation on Equipment Sold          Write off depreciation on equipment that has been sold

4610   472109   W/O Depr Sale/Fix Eq   Write-off Depreciation on Fixed Equipment Sold    Write off depreciation on fixed equipment that has been sold
4611   472110   W/O Depr Sale/Infra    Write-off Depreciation on Infrastructure Sold     Write off depreciation on infrastructure that has been sold
4614   472113   W/O Depr Sale/Lib Bk   Write-off Depreciation on Library Books Sold      Write off depreciation on library books that have been sold
4613   472112   W/O Depr Sale/Vehicl   Write-off Depreciation on Vehicles Sold           Write off depreciation on vehicles that have been sold
4606   472105   W/O Depr Vehicles      Write-off Depreciation - Vehicles                 Write-off depreciation on disposal of vehicles not including disposal by sale
0248   440116   Wellness Fees          Wellness Fees                                     Revenues earned from participants of the various Wellness Programs.
0202   440231   Wheat Testing          Wheat Testing                                     Revenues for the testing and evaluation of wheat seed.
                                                                                         Revenue from non-affiliated companies, such as construction contractors, for use of UK telephone
0387   440105   Wildcat Extern Phone   Wildcat External Phone                            lines. This revenue includes base line charges and long distance calls.

                                                                                         Revenue from students living in the residence halls for long distance phone calls. Phone line
0386   440104   Wildcat Stud Phone     Wildcat Student Phone                             charges are not included in this cost as those charges are included in the residence hall rental rate.

				
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