FY2013 Account list

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					                                                                  FY2013 Accounts List



         A                       B                                       C                            D            E              F              G

                                                                                                 Next Level Up   Account       Control       Statistical
1     PS Value              Description                                Definition                   Value         Type         Account        Account
     000000    All Accounts                     To support the commitment control and budgeting -              A           N             N
                                                trees. It is the root node for all node-oriented
2                                               account trees.
     004000    Revenue - Budget Only            To support Commitment Control and Budgeting       -          R             N             N
3                                               trees.
     007000    Expense-Budget Only              To support the commitment control and budgeting -            E             N             N
                                                trees.
4
     100099    Cash - Consolidation             For use by Accounting Services only. Cash                    A             N             N
                                                consolidation entries for external reporting.
5
     100101    WFB Gen Receipts & Funding       The main treasury account for Deal and Cash                  A             N             N
                                                Management activity and ZBA activity for the
                                                University of Minnesota at Wells Fargo Bank.
                                                Bank accounts zero-balancing against this main
                                                treasury account include: 102002, 102003,
                                                102004, 102012, 102030, 102035 and 103005.
6
     100200    Wire Transfer Clearing Account   Clearing account for recording wire transfers                A             N             N
                                                made by departments for payments such as taxes
                                                and federal benefits. Account will be credited
                                                when the wire transfer is processed and will be
                                                debited when the bank reconciliation is
                                                processed.
7
     100400    ACH Returns Clearing             Clearing account for recording ACH (Direct                   A             N             N
                                                Deposit) Returns. Account will be credited when
                                                the ACH Return is processed and will be debited
                                                when the ACH Returns come through the original
                                                area that generated the transaction-Payroll,
8                                               Student, Flex Benefits and AP.
     100990    Clearing-Consolidation Account   Clearing account used by funding account                     A             N             N
                                                (100101/101007) for processing of daily ZBA
9                                               activity.
     101006    USB HRMS EGF Disbursements       East Grand Forks Control Disbursement Account                A             N             N
                                                for payroll reimbursements and ACH clearings
                                                occurring in US Bank. Account is funded by a
                                                transfer from the US Bank primary funding
                                                account .
10
                                                                 FY2013 Accounts List



         A                        B                                     C                                D                E              F              G

                                                                                                    Next Level Up       Account       Control       Statistical
1     PS Value           Description                                Definition                         Value             Type         Account        Account
     101007    USB HRMS Payroll Funding         US Bank primary funding account for all cash                        A             N             N
                                                transactions related to PeopleSoft Human
                                                Resource Management System (HRMS).
11
     101008    USB Benefit Admin Disbursement   Control disbursement account for employee                           A             N             N
                                                healthcare reimbursements check and ACH
                                                clearings occurring in US Bank. Account is
                                                funded by a transfer from the US Bank primary
                                                funding account.
12
     101990    Clearing-Payroll                 Control clearing account for cash entries                           A             N             N
                                                processed by the HRMS system. This information
                                                is a direct feed from HRMS. The corresponding
                                                bank statement accounting entries will provide
                                                system reconciliation.
13
     102002    WFB CUFS Control Disbursements   Cash and ACH transactions on the vendor                             A             N             N
                                                payment account at Wells Fargo bank. ZBA bank
                                                account.
14
     102003    WFB Contingent Disbursements     Manual checkbooks in departments approved in                        A             N             N
                                                advance by the Office of Investments & Banking
                                                and Accounting Services. Activity in this balance
                                                sheet account represents checks issued by
                                                departments from Wells Fargo Bank. ZBA bank
                                                account.
15
     102004    WFB Research Disbursements       Manual checkbooks in departments approved in                        A             N             N
                                                advance by the Office of Investments & Banking
                                                and Accounting Services. Activity in this balance
                                                sheet account represents checks issued by
                                                departments from the Wells Fargo bank account.
16                                              ZBA bank account.
     102005    TCF Control Disbursements        Cash and ACH transactions on the vendor                             A             N             N
                                                payment account at TCF Bank. ZBA bank
                                                account.
17
                                                                FY2013 Accounts List



         A                     B                                       C                                D                E              F              G

                                                                                                   Next Level Up       Account       Control       Statistical
1     PS Value            Description                              Definition                         Value             Type         Account        Account
     102012    WFB Workers Compensation        Wells Fargo bank account used to pay University                     A             N             N
                                               workers' compensation claims. Activity in this
                                               balance sheet account represents checks issued
                                               by Sedgwick James (the Univesity's third party
                                               claims processor); ZBA bank account.
18
     102030   WFB Foreign Payments             Used for clearing purposes by Office of                             A             N             N
                                               Investments & Banking, Disbursement Services,
                                               and Accounting Services only. International
                                               payments cash transactions occuring in Wells
                                               Fargo bank. ZBA bank account.
19
     102035   WFB Purchase Card                Used for purchase card account processing for                       A             N             N
                                               the University of Minnesota at Wells Fargo Bank.
20                                             ZBA Bank account.
     102990   Clearing-AP Accounts             Control clearing account for payments issued by                     A             N             N
                                               the Accounts Payable module that have not been
                                               cleared by the bank. This account is used by
                                               Accounting Services for any adjustments between
                                               the General Ledger and the Accounts Payable
                                               modules.
21
     103005   WFB Merchant Bank Card Receipt   Cash transactions occurring in Wells Fargo bank                     A             N             N
                                               for Merchant Cards. Transactions reflect revenue
                                               and expenses generated by University
                                               departments in the course of accepting credit
                                               cards (MasterCard/visa, AMEX, Discover,
                                               Telecheck, Verisign and the VetMed GE Care
                                               Credit Program).
22
     103011   BRM Depository                   Bremer Bank general receipts cash transactions                      A             N             N
                                               occurring in Bremer bank for Crookston and
                                               Morris business offices and off campus extension
                                               offices.
23
     103020   WFB Student Tuition and Loan     Student tuition and loan lockbox account at Wells                   A             N             N
                                               Fargo Bank. ZBA bank account.
24
                                                                 FY2013 Accounts List



         A                       B                                      C                                  D                E              F              G

                                                                                                      Next Level Up       Account       Control       Statistical
1     PS Value            Description                            Definition                              Value             Type         Account        Account
     103021    WFB AR Lockbox Sponsored        Sponsored accounts receivable lockbox accout at                        A             N             N
                                               Wells Fargo Bank. ZBA bank account.
25
     103022   WFB AR Lockbox Non-Sponsored     Non-sponsored accounts receivable lockbox                              A             N             N
                                               account at Wells Fargo Bank. ZBA bank account.
26
     103050   Clearing - CUHCC                 Clearing account for daily payments received from                      A             N             N
                                               the CUHCC lockbox. For use by CUHCC and
                                               Academic Health Center only.
27
     103990   Clearing - A/R Accts Sponsored   Control clearing account for sponsored payments                        A             Y             N
                                               (check and electronic funds). This information is a
                                               direct feed from the Accounts Receivable
                                               subsystem. This account is credited when cash is
                                               received and debited when cash is applied. For
                                               use by Sponsored Financial Reporting only.
28
     103995   Clearing - A/R Accts Non-Spons   Control clearing account for nonsponsored                              A             N             N
                                               payments (check and electronic funds). This
                                               information is a direct feed from the Accounts
                                               Receivable subsystem. This account is credited
                                               when cash is received and debited when cash is
                                               applied. For use by Accounts Receivable
                                               Services only.
29
     104000   Bursar Main Bank Account         All monies received into Bursar office that have                       A             N             N
                                               been deposited at Wells Fargo Bank at the end of
                                               each day.
30
     104015   Cash on Hand - East Bank         Cash on hand and checks received in the East                           A             N             N
                                               Bank Bursar's Office that have not been deposited
                                               at the end of the day at a Wells Fargo Bank.
31
     104016   Conversion Cash                  Temporary acct for cash balance converted from                         A             N             N
                                               general ledger for CUFS account 1000. Amounts
                                               will be converted based on CUFS balances. The
                                               balance in this acct will be eliminated as items are
32                                             reconciled to the bank.
                                                                FY2013 Accounts List



         A                       B                                     C                                 D                E              F              G

                                                                                                    Next Level Up       Account       Control       Statistical
1     PS Value            Description                               Definition                         Value             Type         Account        Account
     104017    Cash on Hand - St. Paul         Cash on hand and checks received in the St. Paul                     A             N             N
                                               Bursar's Office that have not been desposited at
                                               the end of the day at a Wells Fargo Bank.
33
     104018    Cash on Hand - Brinks           Change or payment funds issued to departments                        A             N             N
                                               for processing cash transactions at an event or
                                               paying miscellaneous expenses that cannot be
                                               processed under standard University payment
                                               processes.
34
     104019    Cash on Hand - Duluth           Cash on hand and checks received in the Duluth                       A             N             N
                                               Bursar's Office that have not been desposited at
                                               the end of the day at a Wells Fargo Bank.
35
     104020    Cash on Hand - Crookston        Cash on hand and checks received in the                              A             N             N
                                               Crookston Bursar's Office that have not been
                                               desposited at the end of the day at a Wells Fargo
                                               Bank.
36
     104021    Cash on Hand - Morris           Cash on hand and checks received in the Morris                       A             N             N
                                               Bursar's Office that have not been deposited at
                                               the end of the day at a Wells Fargo Bank.
37
     104022    Cash on Hand - Rochester        Cash on hand and checks received in the                              A             N             N
                                               Rochester Bursar's Office that have not been
                                               deposited at the end of the day at a Wells Fargo
                                               Bank.
38
     104023    Cash on Hand-Foreign Exchange   Checks received by the University in a foreign                       A             N             N
                                               currency that have been shipped to Wells Fargo
39                                             Bank for depositing.
     104024    Cash on Hand - Arboretum        Cash on hand and checks received at the                              A             N             N
                                               Arboretum that have not been desposited at the
40                                             end of the day at a Wells Fargo bank.
     104990    Clearing - Cash on Hand Accts   Control clearing account for activity between                        A             N             N
                                               Bursar's main bank account and all bursar offices.
41
                                                                  FY2013 Accounts List



         A                        B                                      C                                   D                E              F              G

                                                                                                        Next Level Up       Account       Control       Statistical
1     PS Value             Description                              Definition                             Value             Type         Account        Account
     104995    USB Student Adm Refund Account   Control disbursement account for student                                A             N             N
                                                reimbursements check and ACH clearings
                                                occurring in US Bank. Account is funded by a
                                                transfer from the US Bank primary funding
                                                account.
42
     105000    Clearing-Student Admin           Control account for cash entries processed by the                       A             N             N
                                                Student Admin system. This information is a
                                                direct feed from Student Admin. The
                                                corresponding bank statement accounting entries
                                                will provide system reconciliation.
43
     107000    Investment Manager Cash          For use by Office of Investments & Banking and                          A             N             N
                                                Accounting Services only. Holding account used
                                                to record investment portfolio activity by
                                                investment manager including investment income
                                                received, monthly changes in accrued income and
                                                expenses, and cash additions/withdrawals from
                                                the various portfolios. The individual portfolios are
                                                identified by security type and by investment
                                                manager. Changes in participation (additions,
                                                withdrawals, and reinvested earnings) in the
                                                investment pool are also recorded in this account.
                                                The balance in this account at month-end
                                                represents actual cash holdings (as distinct from
                                                investments) in the possession of investment
                                                managers in the Consolidated Endowment Fund
                                                (CEF) and Group Income Pool (GIP).

44
     107071    Bond/Escrow Cash                 Bond cash account used to record incoming and                           A             N             N
                                                outgoing payments to bondholders or to other
                                                bond accounts.
45
                                                                FY2013 Accounts List



         A                      B                                      C                                 D                E              F              G

                                                                                                    Next Level Up       Account       Control       Statistical
1     PS Value              Description                             Definition                         Value             Type         Account        Account
     107072    Sinking Fund Trustee-Reserve    These assets include restricted investments that                     A             N             N
                                               are held by bond trustees for sinking funds
                                               required to be maintained by bond indentures.
                                               University assets held by trustees are funds
                                               maintained primiarily in the debt service reserve
                                               funds of outstanding University of Minnesota bond
                                               issuances. The issuances include various
                                               auxiliary enterprise bonds. Funds cannot be
                                               invested for more than a two year period; funds
                                               can only be invested in government agency
                                               securities where the market risk is minimal. This
                                               account is composed of a bond fund and a
                                               reserve fund. The bond fund is the source of
                                               principal and interest payments, and U.S. Housing
                                               and Urban Development subsidies are deposited
                                               here. Funds in the bond fund are never invested
                                               for longer than six months. The reserve fund is
                                               valued every six months, and any amount in
                                               excess of the balance required to be retained in
                                               the reserve fund (by bond indentures) is moved to
                                               the bond fund. Typically, the bond fund needs to
                                               be supplemented by funding from auxiliaries in
                                               order to make the principal and interest payments.

46
     107073    Sinking Fund Trustee-Bldg Rep   These assets include restricted investments that                     A             N             N
                                               are held by bond trustees for sinking funds
                                               required to be maintained by bond indentures.
                                               University assets held by trustees are funds
                                               maintained primarily for general maintenance,
                                               upkeep and repair of the facilities funded by
                                               various auxiliary bonds. Only the auxiliaries can
                                               access these funds, and then only for use to
                                               acquire capital equipment or to maintain the
                                               facility. Funds cannot be invested for more than a
                                               two-year period; funds can only be invested in
                                               government agency securities where the market
47                                             risk is minimal.
                                                          FY2013 Accounts List



         A                      B                                 C                                 D                E              F              G

                                                                                               Next Level Up       Account       Control       Statistical
1     PS Value             Description                          Definition                        Value             Type         Account        Account
     107100    Escrow Cash in Bank       For use by Office of Investments & Banking and                        A             N             N
                                         Accounting Services only. Accumulated
                                         Consolidated Endowment Funds (CEF) and
                                         Group Income Pool (GIP) income distributIons.
                                         This account is intended to zero balance across
                                         all funds. Income distributed from the CEF and
                                         GIP control accounts is credited to this account;
                                         an automated system-generated job records this
                                         income to the actual (target) endowments that are
                                         entitled to the distribution. The debit balances in
                                         the non-control funds for this balance sheet
                                         account reflect the accumulation of income
                                         distributed over time, offset by the credit balance
                                         in the CEF and GIP funds equal to the sum of the
                                         amounts in the non-control funds.

48
     107200    TIP Investment            For use by the Office of Investments & Banking                        A             N             N
                                         and Accounting Services only. Temporary
                                         Investment Pool: comprised of the university's
                                         operation reserves. The balance of the account
                                         reflects the par value of the underlying assets
49                                       invested.
     107201    TIP Premium               For Office of Investments & Banking use only.                         A             N             N
                                         Premium paid above par value of an underlying
                                         investment in the Temporary Investment Pool
                                         (TIP). Premiums are amortized over the life of the
                                         security.
50
     107202    TIP Discount              For Office of Investments & Banking use only.                         A             N             N
                                         Difference between amount paid and par value of
                                         an underlying investment in the Temporary
                                         Investment Pool (TIP). Discounts are accreted
                                         over the life of the security.
51
                                                                  FY2013 Accounts List



         A                         B                                     C                                   D                E              F              G

                                                                                                        Next Level Up       Account       Control       Statistical
1     PS Value             Description                               Definition                            Value             Type         Account        Account
     108074    Bonds Sinking Funds - Noncurre   For use by Accounting Services only to record the                       A             N             N
                                                noncurrent portion of auxillary bond sinking funds
                                                for reserves; and general maintenance, upkeep
                                                and repair of the facilities funded by various
                                                auxiliary bonds.
52
     108099    Cash-Consolidation Entries NC    Used by Accounting Services to record                                   A             N             N
                                                consolidation, reclass, and adjusting journal
                                                entries at the end of an accounting period (e.g.,
                                                quarterly, annually) to properly present the
                                                University’s external financial statements in
                                                compliance with Generally Accepted Accounting
                                                Principles (GAAP) and Governmental Accounting
                                                Standards Board (GASB) guidelines.

53
     108700    Unspent Bond Proceeds NC         Proceeds from the original issuance of bonds for                        A             N             N
                                                capital projects that are invested in University held
                                                Cash, Cash Equivalents, and Investments until
                                                the funds are needed for their intended purpose.
54
     109900    Due From/Due To Other Funds      These entries are automatically generated by the                        A             N             N
                                                accounting system when general ledger
                                                transactions of any kind cross funds or DeptIDs.
                                                On a University-wide basis, this balance sheet
                                                account should net to zero across all funds. In
                                                many respects, these are not truly cash accounts,
                                                but instead receivables and payables between
                                                funds.
55
     109995    Unidentified Cash                Contra-account used for temporarily recording                           A             N             N
                                                unidentified cash receipts. When such a payment
                                                is received, the main bank account will be debited
                                                and this account will be credited. When the
                                                chartfield string for application of the payment is
                                                identified, this account will be debited and that
                                                chartfield string will be credited.
56
                                                                  FY2013 Accounts List



         A                         B                                     C                                 D                E              F              G

                                                                                                      Next Level Up       Account       Control       Statistical
1     PS Value              Description                               Definition                         Value             Type         Account        Account
     110000    A/R-EFS Billed                   Control account for the EFS Billing and Accounts                      A             Y             N
                                                Receivable subsystem. For all nonsponsored A/R
                                                activity which goes through EFS Billing and
                                                Accounts Receivable modules. Account is
                                                increased (debited) when invoice is created and
                                                decreased (credited) when cash is applied against
57                                              an invoice.
     110002    A/R - MN Extension Service       Receivable for University of Minnesota Extension                      A             N             N
                                                Service billings to third parties for services
                                                provided.
58
     110003    A/R - State of MN PSEOA          Receivable from State of Minnesota for Post                           A             N             N
                                                Secondary Enrollment Options Act (PSEOA)
                                                billing which permits 11th and 12th grade students
                                                to enroll in post-secondary institutions at no cost
59                                              to the student.
     110005    A/R - TIP Income                 Receivable for the accrual of TIP (Temporary                          A             N             N
                                                Investment Pool) Income at year-end.
60
     110007    A/R - Athletics NCAA, Sponsor    Receivable for athletic sponsorship funds and                         A             N             N
                                                amounts due from the NCAA (National Collegiate
                                                Athletic Association) and the Big Ten Conference
                                                for Minnesota's portion of NCAA and Big Ten
                                                distributions. For use by Intercollegiate Athletics
                                                only.
61
     110008    A/R - Aramark Expenses           Receivable for expenses paid by the University                        A             N             N
                                                that are reimbursable by Aramark under contract.
                                                Expenses include payroll, telephone and
                                                equipment repair and maintenance.
62
     110009    A/R - Boynton                    Receivable for Boynton Health Service for                             A             N             N
                                                medical, dental and pharmacy services; primarily
                                                from health insurance companies for
                                                reimbursement of claims made.
63
     110011    A/R - FM Third Party Utilities   Receivable for utility payments from 3rd parties                      A             N             N
64                                              (ex: Fairview).
                                                            FY2013 Accounts List



         A                           B                             C                                 D                E              F              G

                                                                                                Next Level Up       Account       Control       Statistical
1     PS Value              Description                      Definition                            Value             Type         Account        Account
     110012    A/R - Noncredit Courses    Receivables related to non-credit                                     A             N             N
                                          programs/courses (e.g. CPE (Continuing
                                          Professional Education), CCE (Continuing
                                          Education and Conference Center) Degree and
                                          Credit Programs).
65
     110013    A/R - MBA Laptops          Receivable from full-time MBA students for                            A             N             N
                                          purchase of required laptops. Students are billed
                                          through the Peoplesoft Student Financial system
                                          in two installments - once each in the fall and
                                          spring semesters of their first year of enrollment.
                                          For Carlson School of Management (CSOM) use
                                          only.
66
     110014    A/R - Financial Aid        Receivable for income related to financial aid                        A             Y             N
                                          programs, including Pell, Supplemental
                                          Educational Opportunity Grant (SEOG) and
                                          various state grant programs. Control Account for
67                                        receivables posted through AR/BI Modules.
     110015    A/R - PMAP/MERC            Receivable for PMAP/MERC (Prepaid Medical                             A             N             N
                                          Assistant Plan/Medical Education and Research
                                          Cost) funding. Amounts are received by the
                                          University from a state-administered fund to cover
                                          clinical training for selected medical professions
                                          and certain medical education costs. Funding is
                                          then distributed primarily to outside clinic
                                          providers, with the remainder going to University
                                          clinics and medical education departments.
68
     110016    A/R - Miscellaneous        Receivable for other income that is recognizable                      A             N             N
                                          but for which cash has not yet been received.
                                          Revenue is recognizable only when it has been
                                          realized (cash has been received) or is realizable
                                          (a receivable has been recorded) AND when it
                                          has been earned (when goods have been sold or
                                          when a service/event has been performed). An
                                          Accounts Receivable Reporting Form must be
                                          completed for Accounts Receivable Services
                                          whenever this account is used.
69
                                                                   FY2013 Accounts List



         A                           B                                    C                                 D                E              F              G

                                                                                                       Next Level Up       Account       Control       Statistical
1     PS Value                Description                               Definition                        Value             Type         Account        Account
     110017    A/R - Clinical Receivables        Receivable for clinical services provided by the                      A             N             N
                                                 University's clinics including Community University
                                                 Health Care Center (CUHCC) and School of
                                                 Dentistry.
70
     110018     Installment Rec-Current          Installment receivable due within current year for                    A             N             N
                                                 clinical services provided by the School of
                                                 Dentistry.
71
     110019     A/R - Fairview                   Receivable for the various transactions relating to                   A             N             N
                                                 collaboration between the University of Minnesota
                                                 and the University of Minnesota Medical Center
                                                 (formerly Fairview University Medical Center)
                                                 including the use of University staff, machines,
                                                 facilities etc.
72
     110020     A/P Credit Balance               Clearing account for checks received from                             A             N             N
                                                 Accounts Payable vendors with credit balances.
73
     110021     A/P Wrong Vendor Paid            Clearing account used when a wrong vendor in                          A             N             N
                                                 Accounts Payable has been paid. Account is
                                                 increased (debited) for the amount paid to correct
                                                 vendor and decreased (credited) when
                                                 reimbursement is received from the wrong vendor.
                                                 For use by Disbursement Services only.
74
     110022     AP-Vendor and Employee Refunds   Clearing account for processing of refunds                            A             N             N
                                                 received from vendors and employees. Account
                                                 will be credited by the department or
                                                 Disbursements Services when payment is
                                                 received and debited by Disbursements Services
                                                 when the related expense is credited to the
                                                 departmental chartfield string.
75
     110024     Clearing - P/R Ded on DQ SAR     Clearing account for payroll deductions used to                       A             N             N
                                                 reduce delinquent student accounts receivable
                                                 balances.
76
                                                                  FY2013 Accounts List



         A                         B                                     C                                   D                E              F              G

                                                                                                        Next Level Up       Account       Control       Statistical
1     PS Value               Description                            Definition                             Value             Type         Account        Account
     110025    A/R - Payroll Tax Refunds        Receivable for tax refunds from federal and state                       A             N             N
                                                governments (e.g., FICA, MN state withholding).
                                                For use by Payroll only.
77
     110026     Bursar - NSF Clearing           Clearing account for non-sufficient fund (NSF)                          A             N             N
                                                checks that have been received by the Bursar's
                                                Office. The account is increased (debited) when
                                                notice of the NSF is received by the Bursar and
                                                decreased (credited) when the amount is charged
                                                back to the originating department.
78
     110027     Accrd Interest Receivable       Receivable for interest accrued on bond proceeds                        A             N             N
                                                that have been invested by the trustee until the
                                                monies are needed for their intended purpose;
                                                and for miscellaneous interest-bearing contracts
                                                for deed that the University has issued.
79
     110028     A/R - Empl Payroll Receivable   Receivable for overpayment of salaries.                                 A             N             N
80
     110030     A/R - Nonsponsored Unbilled     Recievable for nonsponsored unbilled receivable                         A             N             N
                                                amounts where expenses have been incurred but
                                                not invoiced. Account is debited for amount of
                                                expenses incurred and credited when invoice is
                                                created. For use with non-sponsored activity only.
81
     110031     A/R - Foundation Billing        Receivables for bills related to transfer requests to                   A             N             N
                                                move funds from one of the foundations related to
                                                the University (U of M Foundation, MN Medical
                                                Foundation, MN Arboretum Foundation, MN 4H
                                                Foundation) to the University.
82
     110080     Credit Card Clearing            Control clearing account for credit card                                A             Y             N
                                                transactions. This information is a direct feed
                                                from the AR/Billing module.
83
     110085     A/R Refunds-Sponsored           Control clearing Account used by the Accounts                           A             N             N
                                                Receivable module for processing of sponsor
                                                refunds. For use by Sponsored Financial
                                                Reporting only.
84
                                                                 FY2013 Accounts List



         A                        B                                     C                                D                E              F              G

                                                                                                    Next Level Up       Account       Control       Statistical
1     PS Value             Description                              Definition                         Value             Type         Account        Account
     110086    A/R Refunds-Nonsponsored         Control clearing Account used by the Accounts                       A             N             N
                                                Receivable module for processing of customer
                                                refunds. For use by Accounts Receivable
85                                              Services only.
     110090    Allow For Uncollectible A/R      Allowance for uncollectible Accounts Receivable                     A             N             N
                                                that is not sponsored, student or loan related.
86
     110095    A/R Maint and Trsfrs-Sponsored   Used only by Sponsored Financial Reporting for                      A             N             N
                                                processing of sponsored accounts receivable
87                                              maintenance and transfer activities.
     110096    A/R Maint and Trsfrs-NonSpons    Control/clearing account for processing of non-                     A             Y             N
                                                sponsored accounts receivable maintenance and
                                                transfer activities.
88
     110098    A/R Adjustments to EFS Billed    Used to record nonsponsored transactions at the                     A             N             N
                                                end of an accounting period (e.g. quarterly,
                                                annually) that should have been recorded in the
                                                EFS Billing or Accounts Receivable module, or to
                                                book corrections to activity that was recorded in
                                                the EFS Billing or Accounts Receivable module.
                                                To be used only with approval of Accounts
                                                Receivable Services.
89
     110099    A/R Consolidation Entries        Used by Accounting Services to record                               A             N             N
                                                consolidation, reclass, and adjusting journal
                                                entries at the end of an accounting period (e.g.,
                                                quarterly, annually) to properly present the
                                                University’s external financial statements in
                                                compliance with Generally Accepted Accounting
                                                Principles (GAAP) and Governmental Accounting
                                                Standards Board (GASB) guidelines.
90
     110100    A/R-Travel Advances              Receivables for travel advances issued to                           A             N             N
                                                Univesity employees. Relieved either through the
                                                use of full advance or repayment of unused
91                                              portion.
                                                                 FY2013 Accounts List



         A                        B                                     C                                D                E              F              G

                                                                                                    Next Level Up       Account       Control       Statistical
1     PS Value             Description                               Definition                        Value             Type         Account        Account
     110400    A/R - Sponsored                  Billed or invoiced Sponsored accounts receivable                    A             N             N
                                                accounts. Account is increased (debited) when
                                                invoice is created in AR/Billing and decreased
                                                (credited) when cash is applied against an
                                                invoice. For use by Sponsored Financial
                                                Reporting only.
92
     110402    A/R - Sponsored Unbilled         Receivable for Sponsored Unbilled accounts: 1)                      A             N             N
                                                Where expenses have been incurred but not
                                                invoiced, account is debited for amount of
                                                expenses incurred and credited when invoice is
                                                created for expenses incurred. For use by
                                                Sponsored Financial Reporting only.
93
     110500    SAR - PS Student System          Summary of Student Accounts Receivable (SAR)                        A             N             N
                                                in PeopleSoft Student system to include billings
                                                for tuition, fees, and other charges processed
                                                through SAR. For use by SAR interfacing system
                                                only.
94
     110501    Clearing - Undistributed Pymts   Clearing account for payments received via                          A             N             N
                                                lockbox or by cashiers to apply to Student
                                                Accounts Receivable. This account is credited
                                                when the cash is received and debited when the
                                                payments are applied to individual student
                                                accounts receivable.
95
     110502    A/R-Third Party Billing SAR      Receivable from third parties for student                           A             N             N
                                                tuition/fees/other charges. Account is increased
                                                (debited) when the third party billing is created
                                                and decreased (credited) when payment is
                                                received.
96
     110503    SAR Conciliation Court Fees      Clearing account used when conciliation court                       A             N             N
                                                fees are chargeable back to Student Accounts
                                                Receivable (SAR). This account is increased
                                                (debited) when the charges are paid and
                                                decreased (credited) when the individual SAR
                                                account has been increased.
97
                                                                  FY2013 Accounts List



          A                       B                                      C                                  D                E              F              G

                                                                                                       Next Level Up       Account       Control       Statistical
 1     PS Value              Description                            Definition                            Value             Type         Account        Account
      110590    Allow - PS Student System       Allowance for uncollectible Student Accounts                           A             N             N
                                                Receivable and related collection costs.
98
      110600    Notes Receivable - Current      Current portion of receivable due to the University                    A             N             N
                                                in the form of a promissory note. This is a written
                                                promise by makers of the note, to pay certain
                                                sums of money on demand or at a fixed or
                                                determinable future time to the University.
99
      110700    Appropriations Receivable       Receivable for the University's annual                                 A             Y             N
                                                appropriations by federal and state legislatures
                                                including state, capital and tobacco
                                                appropriations. Control Account for use by
                                                Accounting Services only.
100
      110701    Capital State Approp Rec        Receivable from the State of Minnesota for                             A             N             N
                                                Capital Appropriations awarded biennially. The
                                                University records the initial receivable when
                                                appropriated. As money is expended by the
                                                University for projects, a request for
                                                reimbursement is submitted to the State of
                                                Minnesota. Upon receipt of the reimbursement,
                                                the receivable is reduced. For financial reporting
                                                purposes, the receivable is adjusted to equal the
                                                amount of outstanding reimbursement requests.
                                                For use by Facilities Management and Accounting
                                                Services only.
101
      118018    Installment Receivable/L-Term   Installment receivable due beyond the current                          A             N             N
                                                year for clinical services provided by the School of
102                                             Dentistry.
                                                                 FY2013 Accounts List



          A                       B                                     C                                 D                E              F              G

                                                                                                     Next Level Up       Account       Control       Statistical
 1     PS Value             Description                               Definition                        Value             Type         Account        Account
      118099    A/R Consolidation Entries NC    Used by Accounting Services to record                                A             N             N
                                                consolidation, reclass, and adjusting journal
                                                entries at the end of an accounting period (e.g.,
                                                quarterly, annually) to properly present the
                                                University’s external financial statements in
                                                compliance with Generally Accepted Accounting
                                                Principles (GAAP) and Governmental Accounting
                                                Standards Board (GASB) guidelines.

103
      118600    Notes Receivable - Noncurrent   Non-current portion of receivable due to the                         A             N             N
                                                University in the form of a promissory note. This
                                                is a written promise by makers of the note, to pay
                                                certain sums of money on demand or at a fixed or
                                                determinable future time to the University. For
                                                use by Accounting Services only.
104
      119999    AR-Conversion Only              Temporary acct for AR balances to be processed                       A             N             N
                                                through AR/Billing as of 7/1/08. Amounts will be
                                                converted based on CUFS balances and will be
                                                reconcilied with amounts loaded from AR. The
                                                balance in this acct will be eliminated after
                                                necessary adjustments.
105
      120000    Loans Made - Current            Current portion of Inception-to-date balance of                      A             N             N
                                                student loans that have been issued (e.g, National
                                                Direct Student Loans, Federal Perkins Loans,
                                                Health Professions Student Loans, University
                                                Trust Fund Loans, etc.).
106
      120001    Loan Funds Cash Clearing        Clearing account for lockbox payments received                       A             N             N
                                                for Student Loan programs. This account is
                                                credited when the cash is received, and debited
                                                when the payments are applied to individual
                                                student loans by third party processors.
107
                                                                 FY2013 Accounts List



          A                       B                                     C                                  D                E              F              G

                                                                                                      Next Level Up       Account       Control       Statistical
 1     PS Value              Description                            Definition                           Value             Type         Account        Account
      120002    Loan Principal Collected        Inception-to-date balance of periodic payments                        A             N             N
                                                that have been received by the University for the
                                                repayment of student loans. Repayment is
                                                accomplished over a period of time as stipulated
                                                by each loan program. Monies repaid are used to
                                                fund new loans to current students.
108
      120003    Prin Canc-Death-Hpsl>10/21/85   Inception-to-date balance of federal and                              A             N             N
                                                University student loan amounts that have been
                                                canceled due to death of the borrower, excluding
                                                Health Profession Student Loan (HPSL) and
                                                Nursing Student Loans (NSL) issued after
                                                10/21/85. Corresponding expense is recorded in
                                                account 890301.
109
      120004    Prin Canc-Dis-Hpsl>10/21/85     Inception-to-date balance of federal and                              A             N             N
                                                University student loan amounts that have been
                                                canceled due to disability of the borrower,
                                                excluding Health Profession Student Loan (HPSL)
                                                and Nursing Student Loans (NSL) issued after
                                                October 21, 1985. Corresponding expense is
110                                             recorded in account 890303.
      120005    Ln Princ Adjust Bankruptcy      Inception to date balance of federal and University                   A             N             N
                                                student loan amounts that have been canceled
                                                due to a bankruptcy discharge. Corresponding
                                                expense is recorded in account 890305.

111
      120006    Prcan-15%Teach Service          Inception-to-date balance of Federal Perkins Loan                     A             N             N
                                                and National Direct Student Loan amounts that
                                                have been cancelled due to other teaching
                                                service. Fifteen percent is cancelled for each of
                                                the first two years of service. Corresponding
                                                expense is recorded in account 890309.
112
                                                                  FY2013 Accounts List



          A                      B                                       C                                 D                E              F              G

                                                                                                      Next Level Up       Account       Control       Statistical
 1     PS Value              Description                              Definition                         Value             Type         Account        Account
      120007    Ln Princ Cancel-Teacher 20%      Inception-to-date balance of Federal Perkins Loan                    A             N             N
                                                 and National Direct Student Loan amounts that
                                                 have been cancelled due to other teaching
                                                 service. Twenty percent is cancelled for each of
                                                 the third and fourth years of teaching service.
                                                 Corresponding expense is recorded in account
                                                 890309.
113
      120008    Prcan-30%Teach                   Inception-to-date balance of Federal Perkins Loan                    A             N             N
                                                 and National Direct Student Loan amounts that
                                                 have been cancelled due to other teaching
                                                 service. Thirty percent is cancelled for the fifth
                                                 year of service. Corresponding expense is
114                                              recorded in account 890309.
      120009    Ln Princ Cancel-Peace Corp-15%   Inception-to-date balance of Perkins loan amounts                    A             N             N
                                                 that have been cancelled due to Peace Corps
                                                 service. 15% is canceled for first and second
                                                 years of service. Corresponding expense is
115                                              recorded in account 890310.
      120010    Ln Princ Cancel-Peace Corp-20%   Inception-to-date balance of Perkins loan amounts                    A             N             N
                                                 that have been cancelled due to Peace Corps
                                                 service. 20% is canceled for third and fourth
                                                 years of service. Corresponding expense is
                                                 recorded in account 890310.
116
      120011    Ln Prin Cancel-Law Enforc-15%    Inception-to-date balance of federal student loan                    A             N             N
                                                 amounts that have been cancelled due to Law
                                                 Enforcement service. 15% is canceled for first
                                                 and second years of service. Corresponding
                                                 expense is recorded in account 890314.
117
      120012    Ln Prin Cancel-Law Enforc-20%    Inception-to-date balance of federal student loan                    A             N             N
                                                 amounts that have been cancelled due to Law
                                                 Enforcement service. 20% is canceled for third
                                                 and fourth years of service. Corresponding
                                                 expense is recorded in account 890314.
118
                                                                  FY2013 Accounts List



          A                       B                                      C                                  D                E              F              G

                                                                                                       Next Level Up       Account       Control       Statistical
 1     PS Value              Description                             Definition                           Value             Type         Account        Account
      120013    Ln Prin Cancel-Law Enforc-30%    Inception-to-date balance of federal student loan                     A             N             N
                                                 amounts that have been cancelled due to Law
                                                 Enforcement service. 30% is canceled for fifth
                                                 year of service. Corresponding expense is
                                                 recorded in account 890314.
119
      120014    Ln Prin Cancel-Comp Settlemts    Inception-to-date balance of student loan amounts                     A             N             N
                                                 that have been canceled due to comprised
                                                 settlements. Corresponding expense is recorded
                                                 in account 890311.
120
      120015    Prin Canc-OE/DHHS Asgn/Foreign   Inception-to-date balance of Federal Perkins Loan                     A             N             N
                                                 principal amounts cancelled due to accepted
                                                 assignment of the borrower's account to the Office
                                                 of Education and of HPSL/NSL to student loans
                                                 due to DHHS-approved cancellation.
                                                 Corresponding expense is recorded in account
                                                 890306.
121
      120016    Ln Prin Cancel-Bad Debts         Inception-to-date balance of student loan amounts                     A             N             N
                                                 that have been canceled due to uncollectibility
                                                 after collection attempts have been made.
                                                 Corresponding expense is recorded in accounts
                                                 890307, 890308, and 890313.
122
      120017    Loan Prin Cancelled < 7/1/72     Inception-to-date balance of Federal Perkins Loan                     A             N             N
                                                 and National Direct Student Loan amounts issued
                                                 before July 1, 1972 that have been cancelled due
                                                 to military or teaching service. Corresponding
                                                 expense is recorded in account 890316.
123
      120018    Ln Prin Cancel-Public Srv Prov   Inception-to-date balance of Federal Perkins Loan                     A             N             N
                                                 and National Direct Student Loan amounts that
                                                 have been cancelled due to service in public
                                                 service agencies that provide services to high-risk
                                                 children and their families from low income
                                                 communities. Corresponding expense is recorded
124                                              in account 890315.
                                                                  FY2013 Accounts List



          A                        B                                    C                                 D                E              F              G

                                                                                                     Next Level Up       Account       Control       Statistical
 1     PS Value              Description                              Definition                        Value             Type         Account        Account
      120019    Ln Prin Cancel-Military          Inception-to-date balance of Federal Perkins Loan                   A             N             N
                                                 and National Direct Student Loan amounts that
                                                 have been cancelled due to borrower's service in
                                                 a military branch/profession in a an area of
                                                 hostilities. Corresponding expense is recorded in
                                                 account 890316.
125
      120020    Ln Prin Cancel-Tchr in Shrtg     Inception-to-date balance of Federal Perkins Loan                   A             N             N
                                                 and National Direct Student Loan amounts that
                                                 have been cancelled due to service as a teacher
                                                 for certain subject matter designaged as having a
                                                 shortage of teachers (Teacher in Shortage: math,
                                                 science, foreign language, bilingual education).
                                                 Corresponding expense is recorded in account
126                                              890317.
      120021    Ln Prin Cancel-Spec Ed Tchr      Inception-to-date balance of Federal Perkins Loan                   A             N             N
                                                 and National Direct Student Loan amounts that
                                                 have been cancelled due to service as a special
                                                 education teacher or teacher of children with
                                                 disabilities. Corresponding expense is recorded
                                                 in account 890318.
127
      120022    Ln Prin Cancel-Erly Interv Srv   Inception-to-date balance of Federal Perkins Loan                   A             N             N
                                                 and National Direct Student Loan amounts that
                                                 have been cancelled due to service in early
                                                 intervention services for the disabled.
                                                 Corresponding expense is recorded in account
                                                 890319.
128
      120023    Ln Prin Cancel-Nrse/Med Tech     Inception-to-date balance of Federal Perkins Loan                   A             N             N
                                                 and National Direct Student Loan amounts that
                                                 have been cancelled due to service as a full-time
                                                 nurse or medical technician. Corresponding
                                                 expense is recorded in account 890320.

129
                                                                   FY2013 Accounts List



          A                        B                                      C                                   D                E              F              G

                                                                                                         Next Level Up       Account       Control       Statistical
 1     PS Value              Description                               Definition                           Value             Type         Account        Account
      120024    Ln Princ Cancel-HPSL/NSL Death   Inception-to-date balance of Health Profession                          A             N             N
                                                 Student Loan (HPSL) amounts that were issued
                                                 after October 22, 1985 and Nursing Student Loan
                                                 (NSL) amounts that have been cancelled due to
                                                 death of the borrower. Corresponding expense is
130                                              recorded in account 890302.
      120025    Ln Princ Cancel-HPSL/NSL Disab   Inception-to-date balance of Health Profession                          A             N             N
                                                 Student Loan (HPSL) amounts that were issued
                                                 after October 22, 1985 and Nursing Student Loan
                                                 (NSL) amounts that have been cancelled due to
                                                 disability of the borrower. Corresponding expense
                                                 is recorded in account 890304.
131
      120026    Pr-Can-Attorneys EmplDefOrg      Inception-to-date balance of Federal Perkins Loan                       A             N             N
                                                 amounts that have been canceled due to service
                                                 as a full-time attorney employed in a defender
                                                 organization established in accordance with
                                                 section 3006(g)(2) of title 18, U.S.C.
                                                 Corresponding expense is recorded in account.
                                                 Corresponding expense is recorded in account
                                                 89032.
132
      120027    Ln Princ Cancel-Firefighter      Inception-to-date balance of Federal Perkins Loan                       A             N             N
                                                 amounts that have been canceled due to service
                                                 as a full-time firefighter for a local, State or
                                                 Federal fire department or fire district.
                                                 Corresponding expense is recorded in account
                                                 890322.
133
      120028    Ln Princ Cancel-Tribal Faculty   Inception-to-date balance of Federal Perkins Loan                       A             N             N
                                                 amounts that have been canceled due to service
                                                 as a full-time faculty member at a Tribal College or
                                                 University, as that term is defined in section 316 of
                                                 title 20, U.S.C. Corresponding expense is
                                                 recorded in account 890323.
134
                                                                  FY2013 Accounts List



          A                        B                                     C                                    D                E              F              G

                                                                                                         Next Level Up       Account       Control       Statistical
 1     PS Value              Description                              Definition                            Value             Type         Account        Account
      120029    Ln Princ Cancel-Librarian      Inception-to-date balance of Federal Perkins Loan                         A             N             N
                                               amounts that a full-time librarian who has a
                                               master’s degree in library science and is
                                               employed in an elementary or secondary school
                                               that is eligible for assistance under part A of title I
                                               of the Elementary and Secondary Education Act
                                               of 1965, or who is employed in a public library that
                                               serves a geographic area that contains one or
                                               more such schools. Corresponding expense is
                                               recorded in account 890324.
135
      120030     Ln Princ Cancel-Speech Path   Inception-to-date balance of Federal Perkins Loan                         A             N             N
                                               amounts that a full-time speech-language
                                               pathologist who has a master’s degree and who is
                                               working exclusively with schools that are eligible
                                               for assistance under title I of the Elementary and
                                               Secondary Education Act of 1965. Corresponding
                                               expense is recorded in account 890325.

136
      120031     Ln Princ Cancel-%Military     Inception-to-date balance of Federal Perkins Loan                         A             N             N
                                               amounts that upon making a properly documented
                                               written request to the School, an individual is
                                               entitled to have up to 50 percent of the principal
                                               amount of their loan canceled for qualifying
                                               service that ended before August 14, 2008, and
                                               up to 100 percent cancelled for qualifying service
                                               that began on or after August 14, 2008, as: a
                                               member of the Armed Forces of the United States
                                               in an area of hostilities that qualifies for special
                                               pay under section 310 of Title 37 of the United
                                               States Code. Corresponding expense is recorded
                                               in account 890326.

137
                                                                   FY2013 Accounts List



          A                          B                                    C                                  D                E              F              G

                                                                                                        Next Level Up       Account       Control       Statistical
 1     PS Value              Description                               Definition                          Value             Type         Account        Account
      120032    Ln Princ Cancel-Early Child Ed   Inception-to-date balance of Federal Perkins Loan                      A             N             N
                                                 amounts that a full-time staff member in the
                                                 educational component of a Head Start program,
                                                 or a full-time staff member in a pre-kindergarten or
                                                 child care program that is licensed or regulated by
                                                 the State. The program must be operated for a
                                                 period comparable to a full School year and must
                                                 pay a salary comparable to an employee of a local
                                                 educational agency. Corresponding expense is
                                                 recorded in account 890327.

138
      120033     Ln Princ Cancel-VA Disability   Inception-to-date balance of Federal Perkins Loan                      A             N             N
                                                 amounts that have been cancelled due to total
                                                 and permanent disability as determined by the
                                                 Dept of Veterans Affairs that the borrower is
                                                 unemployable due to a service-connected
                                                 disability. Corresponding expense is recorded in
                                                 account 890328.
139
      120090     Allow for Uncollect-Principal   Allowance for uncollectible principal amount of                        A             N             N
                                                 student loans. For use by Accounting Services
140                                              only.
      120099     Student Loan Consol Entries     Used by Accounting Services to record                                  A             N             N
                                                 consolidation, reclass, and adjusting journal
                                                 entries at the end of an accounting period (e.g.,
                                                 quarterly, annually) to properly present the
                                                 University’s external financial statements in
                                                 compliance with Generally Accepted Accounting
                                                 Principles (GAAP) and Governmental Accounting
                                                 Standards Board (GASB) guidelines.

141
      120100     Accrued Interest Receivable     Receivable for accrued interest related to student                     A             N             N
                                                 loan programs.
142
      120190     Allow for Uncollect Interest    Allowance for uncollectible accrued interest on                        A             N             N
                                                 student loans. For use by Accounting Services
                                                 only.
143
                                                                  FY2013 Accounts List



          A                         B                                    C                                 D                E              F              G

                                                                                                      Next Level Up       Account       Control       Statistical
 1     PS Value             Description                                Definition                        Value             Type         Account        Account
      128099    Student Loan Consol Entries NC   Used by Accounting Services to record                                A             N             N
                                                 consolidation, reclass, and adjusting journal
                                                 entries at the end of an accounting period (e.g.,
                                                 quarterly, annually) to properly present the
                                                 University’s external financial statements in
                                                 compliance with Generally Accepted Accounting
                                                 Principles (GAAP) and Governmental Accounting
                                                 Standards Board (GASB) guidelines.

144
      130099    PPD/DEF Consol Entries           Used by Accounting Services to record                                A             N             N
                                                 consolidation, reclass, and adjusting journal
                                                 entries at the end of an accounting period (e.g.,
                                                 quarterly, annually) to properly present the
                                                 University’s external financial statements in
                                                 compliance with Generally Accepted Accounting
                                                 Principles (GAAP) and Governmental Accounting
                                                 Standards Board (GASB) guidelines.

145
      130101    Prepaid Insurance                Record insurance premiums paid for the benefit of                    A             N             N
                                                 insurance coverage in a future period.
146
      130102    Prepaid Other                    Record amount paid for expenses that will benefit                    A             N             N
                                                 a future period (e.g. multiple year maintenance
                                                 contracts). Prepaid items are valued at historical
                                                 cost with an appropriate amount charged or
                                                 amortized to expense each period until they are
                                                 consumed.
147
                                                              FY2013 Accounts List



          A                      B                                   C                                   D                E              F              G

                                                                                                    Next Level Up       Account       Control       Statistical
 1     PS Value             Description                           Definition                           Value             Type         Account        Account
      130200    Deferred Charges            Expenditures for services already received that                         A             N             N
                                            may reasonably be expected to produce benefits,
                                            in terms of increased revenes or reduced costs, in
                                            future periods (e.g., capitalized costs assoicated
                                            with the issuance of bonds). Deferred Charges
                                            are distinguished from Prepaid Expenses in that
                                            they generally are amortized over a longer period
                                            of time. Amortization is the process of writing off a
                                            balance over the projected life of the asset
                                            associated with the deferred charge.

148
      138099    PPD/DEF Consol Entries NC   Used by Accounting Services to record                                   A             N             N
                                            consolidation, reclass, and adjusting journal
                                            entries at the end of an accounting period (e.g.,
                                            quarterly, annually) to properly present the
                                            University’s external financial statements in
                                            compliance with Generally Accepted Accounting
                                            Principles (GAAP) and Governmental Accounting
                                            Standards Board (GASB) guidelines.
149
      138100    Prepaids Noncurrent         Noncurrent portion of amounts paid for expenses                         A             N             N
                                            that will benefit a future period (e.g. multiple year
                                            maintenance contracts). Prepaid items are valued
                                            at historical cost with an appropriate amount
                                            charged or amortized to expense each period until
                                            they are consumed.
150
                                                              FY2013 Accounts List



          A                      B                                   C                                   D                E              F              G

                                                                                                    Next Level Up       Account       Control       Statistical
 1     PS Value             Description                          Definition                            Value             Type         Account        Account
      138200    Deferred Charges NC         Noncurrent portion of expenditures for services                         A             N             N
                                            already received that may reasonably be expected
                                            to produce benefits, in terms of increased revenes
                                            or reduced costs, in future periods (e.g.,
                                            capitalized costs assoicated with the issuance of
                                            bonds). Deferred Charges are distinguished from
                                            Prepaid Expenses in that they generally are
                                            amortized over a longer period of time.
                                            Amortization is the process of writing off a balance
                                            over the projected life of the asset associated with
                                            the deferred charge.
151
      140099    Investments Consol Entry    Used by Accounting Services to record                                   A             N             N
                                            consolidation, reclass, and adjusting journal
                                            entries at the end of an accounting period (e.g.,
                                            quarterly, annually) to properly present the
                                            University’s external financial statements in
                                            compliance with Generally Accepted Accounting
                                            Principles (GAAP) and Governmental Accounting
                                            Standards Board (GASB) guidelines.

152
      140100    Investments                 Market value of investments based on purchases,                         A             N             N
                                            sales and unrealized gain/loss information from
                                            State Street reports, for all security types. For use
                                            by Office of Investments & Banking only.

153
      140104    Investment Accrued Income   From the State Street Report, accrued income for                        A             N             N
                                            all security types. Used by the Office of
                                            Investments & Banking only.
154
                                                               FY2013 Accounts List



          A                       B                                   C                                D                E              F              G

                                                                                                  Next Level Up       Account       Control       Statistical
 1     PS Value               Description                          Definition                        Value             Type         Account        Account
      140200    Investment in CEF Pool Funds   Represents the Consolidated Endowment Fund                         A             N             N
                                               (CEF) book value of investments. Balance sheet
                                               accounts 140100 - 140104 represent balances by
                                               individual Investment Manager. The balances are
                                               then accumulated into the CEF/GIP pools. CEF is
                                               recorded here and in offsetting contra account
                                               140500. For use by Accounting Services only.

155
      140201    Unrealized Gn/Ls in CEF Pool   Represents the unrealized gain/loss on                             A             N             N
                                               Consolidated Endowment Fund (CEF), bringing
                                               the book value up to market value. The balances
                                               are accumulated by CEF/GIP pools. CEF is
                                               recorded here and in offsetting contra account
                                               140501. For use by Accounting Services only.

156
      140300    Investment in GIP Pool Funds   Represents the Group Income Pool (GIP) book                        A             N             N
                                               value of investments. Balance sheet accounts
                                               140100 - 140104 represent balances by individual
                                               Investment Manager. The balances are then
                                               accumulated into the CEF/GIP pools. GIP is
                                               recorded here and in offsetting contra account
                                               140600. For use by Accounting Services only.

157
      140301    Unrealized Gn/Ls In GIP Pool   Represents the unrealized gain/loss on Group                       A             N             N
                                               Income Pool (GIP), bringing the book value up to
                                               market value. The balances are accumulated by
                                               CEF/GIP pools. GIP is recorded here and in
                                               offsetting contra account 140601. For use by
                                               Accounting Services only.
158
                                                                  FY2013 Accounts List



          A                      B                                       C                                   D                E              F              G

                                                                                                        Next Level Up       Account       Control       Statistical
 1     PS Value              Description                               Definition                          Value             Type         Account        Account
      140400    Separately Inv Funds-Secured    The University maintains investment assets in                           A             N             N
                                                Separately Invested Funds (SIF) that by the terms
                                                of the gift, donor intent, or administrative decision
                                                can not be combined with the other major
                                                investment pools. These include gifts of securities
                                                that cannot be liquidated, non-marketable stocks
                                                received as part of licensing agreements entered
                                                into by the Office for Technology
                                                Commercialization, and Deferred Compensation.
                                                Non-marketable stocks in the portfolio (i.e., those
                                                not publicly traded) are valued at $1.00 and are
                                                monitored by the Office of Investments & Banking.
                                                For use by the Office of Investments & Banking
                                                and Accounting Services only.

159
      140401    Separately Inv Funds-RE         The University maintains Separately Invested                            A             N             N
                                                Funds (SIF) for real estate investment assets that
                                                by the terms of the gift, donor intent, or
                                                administrative decision can not be combined with
                                                the other major investment pools. These assets
                                                are monitored by the Office of Investments &
                                                Banking. For use by the Office of Investments &
                                                Banking and Accounting Services only.

160
      140402    Separately Inv Funds-MV Adj     Market value adjustments for the investments held                       A             N             N
                                                in Separately Invested Funds (SIF).
161
      140500    Assets Owed to Endowments-CEF   Contra account for Investments in Consolidated                          A             N             N
                                                Endowment Fund (CEF). See 140200. For use
                                                by Accounting Services only.
162
      140501    Unrealized Gn/Ls-Owe to CEF     Contra account for unrealized gain/loss on                              A             N             N
                                                Consolidated Endowment Fund. See 140201.
                                                For use by Accounting Services only.
163
      140600    Assets Owed To Endowments-GIP   Contra account for Investments in Group Income                          A             N             N
                                                Pool (GIP). See 140300. For use by Accounting
                                                Services only.
164
                                                                FY2013 Accounts List



          A                       B                                    C                                D                E              F              G

                                                                                                   Next Level Up       Account       Control       Statistical
 1     PS Value             Description                            Definition                         Value             Type         Account        Account
      140601    Unrealized Gn/Ls-Owe to GIP    Contra account for unrealized gain/loss on Group                    A             N             N
                                               Income Pool (GIP). See 140301. For use by
                                               Accounting Services only.
165
      140701    Project Acct (Bond Proceeds)   To record bond proceeds used for construction                       A             N             N
                                               projects and the various related construction
                                               activity (e.g., proceeds from the 2004A General
                                               Obligation Bonds).
166
      140900    Investment in RUMINCO          Used to record the change in activity for                           A             N             N
                                               RUMINCO, a wholly owned single parent captive
                                               insurance company located in Bermuda. Its sole
                                               purpose is to handle medical malpractice, general
                                               liability, directors and officers' liability, and
                                               automobile liability on behalf of the Univesity.
                                               RUMINCO is accounted for on the equity method,
                                               whereby the investment carrying amount is
                                               adjusted by the periodic earnings, (losses),
                                               dividends of RUMINCO. For use by Accounting
                                               Services only.
167
      148099    Investments Consol Entry NC    Used by Accounting Services to record                               A             N             N
                                               consolidation, reclass, and adjusting journal
                                               entries at the end of an accounting period (e.g.,
                                               quarterly, annually) to properly present the
                                               University’s external financial statements in
                                               compliance with Generally Accepted Accounting
                                               Principles (GAAP) and Governmental Accounting
                                               Standards Board (GASB) guidelines.

168
      148100    TIP Noncurrent                 Noncurrent portion of Temporary Investment Pool                     A             N             N
                                               (TIP), which is comprised of the university's
                                               operation reserves. The balance of the account
                                               reflects the par value of the underlying assets
                                               invested. For use by Accounting Services only.
169
                                                           FY2013 Accounts List



          A                       B                                C                                   D                E              F              G

                                                                                                  Next Level Up       Account       Control       Statistical
 1     PS Value            Description                       Definition                              Value             Type         Account        Account
      148101    CEF Noncurrent           Noncurrent portion of the Consolidated                                   A             N             N
                                         Endowment Fund (CEF) book value of
                                         investments. For use by Accounting Services
                                         only.
170
      148102    GIP Noncurrent           Noncurrent portion of the Group Income Pool                              A             N             N
                                         (GIP) book value of investments. For use by
                                         Accounting Services only.
171
      148103    SIF Noncurrent           Noncurrent portion of Separately Invested Funds                          A             N             N
                                         (SIF) that by the terms of the gift, donor intent, or
                                         administrative decision can not be combined with
                                         the other major investment pools. These include
                                         gifts of securities that cannot be liquidated, non-
                                         marketable stocks received as part of licensing
                                         agreements entered into by the Office for
                                         Technology Commercialization, and Deferred
                                         Compensation. Non-marketable stocks in the
                                         portfolio (i.e., those not publicly traded) are valued
                                         at $1.00 and are monitored by the Office of
                                         Investments & Banking. For use by Accounting
                                         Services only.
172
      150099    Inventory Consol Entry   Used by Accounting Services to record                                    A             N             N
                                         consolidation, reclass, and adjusting journal
                                         entries at the end of an accounting period (e.g.,
                                         quarterly, annually) to properly present the
                                         University’s external financial statements in
                                         compliance with Generally Accepted Accounting
                                         Principles (GAAP) and Governmental Accounting
                                         Standards Board (GASB) guidelines.

173
                                                                   FY2013 Accounts List



          A                            B                                  C                                 D                E              F              G

                                                                                                       Next Level Up       Account       Control       Statistical
 1     PS Value               Description                            Definition                           Value             Type         Account        Account
      150100    Inventories for Resale           Inventory items purchased for resale including                        A             N             N
                                                 books, supplies, memorabilia, food etc. Sales of
                                                 goods or services can either be to internal
                                                 departments or to outside organizations.
                                                 Administrative or departmental supplies
                                                 consumed in the normal operations of a
                                                 department, classrooom chemicals and classroom
                                                 materials should not be included in Inventory.

174
      150110     Inventory-Postage               Purchase of bulk postage for resale or to be                          A             N             N
                                                 consumed in delivering services or producing
175                                              goods for resale.
      150120     Inventory-Livestock             Livestock inventory at fair market value.                             A             N             N
176
      150130     Inventory-Tool Crib             Purchase of tools/supplies to be subsequently                         A             N             N
177                                              charged to projects or expensed as utilized.
      150140     Inventory-Stores                Purchases by University Stores warehoused for                         A             N             N
                                                 resale. For use by University Stores only.
178
      150150     Inventory-Supplies              Inventory items purchased which will be                               A             N             N
                                                 consumed in delivering services or producing
                                                 goods for resale. Sales of goods or services can
                                                 either be to internal departments or to outside
                                                 organizations. Administrative or departmental
                                                 supplies consumed in the normal operations of a
                                                 department, classrooom chemicals and classroom
                                                 materials should not be included in Inventory.

179
      150900     Inventory Allowance             Includes estimates for obsolete inventory.                            A             N             N
                                                 Adjustments to state inventory at the lower of cost
                                                 or market should not be recorded in this account,
                                                 rather they should be reflected in the applicable
                                                 inventory account (e.g., Inventories for Resale).
180
      168000     Capital Assets - Bdg Dev Only   Budget Development-Only account for Capital           -               A             N             N
                                                 Asset purchase transactions. Represents roll-up
                                                 of final budget-only account 168100.
181
                                                                   FY2013 Accounts List



          A                       B                                       C                                  D         E              F              G

                                                                                                     Next Level Up   Account       Control       Statistical
 1     PS Value             Description                               Definition                         Value        Type         Account        Account
      168001    Equipment Acquisitions           Clearing account for recording of all equipment     168100        A           N             N
                                                 purchases. Equipment will be recorded here upon
                                                 original purchase. Monthly Asset Management
                                                 processing will assign new equipment to
                                                 appropriate accounts and clear all activity in this
                                                 account.
182
      168002    Other Cap Asset Acquisitions     Clearing account for recording capital asset           168100   A             N             N
                                                 purchases, other than equipment. Assets will be
                                                 recorded here upon original purchase. Monthly
                                                 Asset Mgmt processing will assign new assets to
                                                 appropriate accts and clear all activity in this acct.
183
      168005    Cap Asset Sale & Slvg Proceeds   Clearing account to record proceeds from           168100       A             N             N
                                                 sale/salvage of assets. All proceeds will be
                                                 recorded here upon original sale. Monthly Asset
                                                 Mgmt processing will calculate gain/loss and other
                                                 required entries and clear all activity in this
                                                 account.
184
      168010    Buildings                        Purchase or construction cost of buildings and      168100      A             Y             N
                                                 additions including architect fees, legal fees,
                                                 construction management fees etc. The
                                                 capitalization threshold is $50,000 or greater. The
                                                 useful life is normally 10 to 40 years.
185
      168089    Cap Asset CE-Oth Intang-deprec   Used by Accounting Services to record                           A             N             N
                                                 consolidation, reclass and adjusting journal
                                                 entries for other depreciable intangible assets at
                                                 the end of an accounting period (e.g., quarterly,
                                                 annually) to properly present the University's
                                                 external financial statements in compliance with
                                                 Generally Accepted Accounting Principles (GAAP)
                                                 and Governmental Accounting Standards Board
                                                 (GASB) guidelines.
186
                                                                   FY2013 Accounts List



          A                      B                                        C                                  D                E              F              G

                                                                                                        Next Level Up       Account       Control       Statistical
 1     PS Value             Description                                Definition                          Value             Type         Account        Account
      168090    Cap Asset CE-Oth Intng-nondepr   Used by Accounting Services to record                                  A             N             N
                                                 consolidation, reclass and adjusting journal
                                                 entries for other nondepreciable intangible assets
                                                 at the end of an accounting period (e.g., quarterly,
                                                 annually) to properly present the University's
                                                 external financial statements in compliance with
                                                 Generally Accepted Accounting Principles (GAAP)
                                                 and Governmental Accounting Standards Board
                                                 (GASB) guidelines.
187
      168091    Cap Asset Cons Entry-Bldgs       Used by Accounting Services to record             168100               A             N             N
                                                 consolidation, reclass, and adjusting journal
                                                 entries for buildings at the end of an accounting
                                                 period (e.g., quarterly, annually) to properly
                                                 present the University’s external financial
                                                 statements in compliance with Generally Accepted
                                                 Accounting Principles (GAAP) and Governmental
                                                 Accounting Standards Board (GASB) guidelines.

188
      168092    Cap Asset Cons Entry-LHI         Used by Accounting Services to record            168100                A             N             N
                                                 consolidation, reclass, and adjusting journal
                                                 entries for leasehold improvements (LHI) at the
                                                 end of an accounting period (e.g., quarterly,
                                                 annually) to properly present the University’s
                                                 external financial statements in compliance with
                                                 Generally Accepted Accounting Principles (GAAP)
                                                 and Governmental Accounting Standards Board
                                                 (GASB) guidelines.
189
                                                                  FY2013 Accounts List



          A                       B                                      C                                 D         E              F              G

                                                                                                   Next Level Up   Account       Control       Statistical
 1     PS Value             Description                               Definition                       Value        Type         Account        Account
      168093    Cap Asset Cons Entry-Equipment   Used by Accounting Services to record             168100        A           N             N
                                                 consolidation, reclass, and adjusting journal
                                                 entries for equipment at the end of an accounting
                                                 period (e.g., quarterly, annually) to properly
                                                 present the University’s external financial
                                                 statements in compliance with Generally Accepted
                                                 Accounting Principles (GAAP) and Governmental
                                                 Accounting Standards Board (GASB) guidelines.

190
      168094    Cap Asset Cons Entry-Infrst      Used by Accounting Services to record                168100   A             N             N
                                                 consolidation, reclass, and adjusting journal
                                                 entries for infrastructure at the end of an
                                                 accounting period (e.g., quarterly, annually) to
                                                 properly present the University’s external financial
                                                 statements in compliance with Generally Accepted
                                                 Accounting Principles (GAAP) and Governmental
                                                 Accounting Standards Board (GASB) guidelines.

191
      168095    Cap Asset Cons Entry-LibRefBks   Used by Accounting Services to record               168100    A             N             N
                                                 consolidation, reclass, and adjusting journal
                                                 entries for library and reference books at the end
                                                 of an accounting period (e.g., quarterly, annually)
                                                 to properly present the University’s external
                                                 financial statements in compliance with Generally
                                                 Accepted Accounting Principles (GAAP) and
                                                 Governmental Accounting Standards Board
                                                 (GASB) guidelines.
192
      168096    Cap Asset Cons Entry-CapSoftw    Used by Accounting Services to record                168100   A             N             N
                                                 consolidation, reclass, and adjusting journal
                                                 entries for capitalized software at the end of an
                                                 accounting period (e.g., quarterly, annually) to
                                                 properly present the University’s external financial
                                                 statements in compliance with Generally Accepted
                                                 Accounting Principles (GAAP) and Governmental
                                                 Accounting Standards Board (GASB) guidelines.

193
                                                                 FY2013 Accounts List



          A                       B                                     C                                 D           E              F              G

                                                                                                    Next Level Up   Account       Control       Statistical
 1     PS Value             Description                               Definition                        Value        Type         Account        Account
      168097    Cap Asset Cons Entry-Land       Used by Accounting Services to record               168100        A           N             N
                                                consolidation, reclass, and adjusting journal
                                                entries for land at the end of an accounting period
                                                (e.g., quarterly, annually) to properly present the
                                                University’s external financial statements in
                                                compliance with Generally Accepted Accounting
                                                Principles (GAAP) and Governmental Accounting
                                                Standards Board (GASB) guidelines.

194
      168098    Cap Asset Cons Entry-MusColl    Used by Accounting Services to record                168100     A             N             N
                                                consolidation, reclass, and adjusting journal
                                                entries for museums and collections at the end of
                                                an accounting period (e.g., quarterly, annually) to
                                                properly present the University’s external financial
                                                statements in compliance with Generally Accepted
                                                Accounting Principles (GAAP) and Governmental
                                                Accounting Standards Board (GASB) guidelines.

195
      168099    Cap Asset Cons Entry-CIP        Used by Accounting Services to record             168100        A             N             N
                                                consolidation, reclass, and adjusting journal
                                                entries for Construction in Progress (CIP) at the
                                                end of an accounting period (e.g., quarterly,
                                                annually) to properly present the University’s
                                                external financial statements in compliance with
                                                Generally Accepted Accounting Principles (GAAP)
                                                and Governmental Accounting Standards Board
                                                (GASB) guidelines.
196
      168100    Capital Assets - Fin Bdg Only   Final Budget-Only account for Capital Asset        168000       A             N             N
                                                purchase transactions. Represents roll-up of
                                                accounts 168001-168099 and 168110-168810.
197
      168110    Leasehold Improvements          Permanent additions or improvements made to a 168100            A             Y             N
                                                leased property. Normally reverts to the lessor of
                                                the property upon termination of the lease. The
                                                capitalization threshold is $50,000. The useful life
                                                is the lease term.
198
                                                                  FY2013 Accounts List



          A                          B                                   C                                 D           E              F              G

                                                                                                     Next Level Up   Account       Control       Statistical
 1     PS Value                  Description                          Definition                        Value         Type         Account        Account
      168250    Equipment                        Equipment purchased at a cost that exceeds the 168100             A           Y             N
                                                 University capitalization threshold. This includes
                                                 improvements which extend the useful life of the
                                                 equipment. The capitalization level is $2,500 or
                                                 greater. The useful life must be at least one year.
199
      168310    Infrastructure                   Assets that are normally stationary in nature with a 168100     A             Y             N
                                                 useful life significantly greater than most capital
                                                 assets. Examples include roads, bridges, tunnel,
                                                 drainage systems, water and sewer systems,
                                                 dams and lighting sytems. Buildings, except
                                                 those that are an ancillary part of a network of
                                                 infrastrucutre assets, should not be considered
                                                 infrastrucuture assets. The capitalization level is
                                                 $50,000 or greater. The useful life is normally 20
                                                 to 40 years.
200
      168410    Library & Reference Books        Cataloged volumes, government publications,         168100      A             Y             N
                                                 periodicals, maps and microforms. Items must
                                                 have a useful life of at least one year. For use by
201                                              University Libraries only.
      168510    Capitalized Software             Computer software developed or purchased for        168100      A             Y             N
                                                 internal use at a cost that exceeds the University
                                                 capitalization threshold. The capitalization
                                                 threshold for computer software is $500,000. The
                                                 dollar threshold is applied at the component or
                                                 module level since one computer software project
                                                 may result in several working modules, each of
                                                 which may function without the other. The
                                                 estimated useful life must exceed one year.
                                                 Contact Accounting Services before using this
202                                              account.
      168511    Other Intangible Assets-Deprec   Assets that lack physical characteristics, are non- 168100      A             Y             N
                                                 financial in nature, have a useful life of greater
                                                 than one year and are depreciable. Examples
                                                 include copyrights, patents, trademarks and other
                                                 rights. Contact Accounting Services before using
203                                              this account.
                                                                   FY2013 Accounts List



          A                       B                                        C                            D              E              F              G

                                                                                                     Next Level Up   Account       Control       Statistical
 1     PS Value               Description                             Definition                         Value        Type         Account        Account
      168512    Other Intangible Asset-Nondepr   Assets that lack physical characteristics, are non- 168100        A           Y             N
                                                 financial in nature and have an indefinite useful
                                                 life. Examples include permanent easements
204                                              related to land use and rights.
      168610    Land                             Purchase and improvements of land. Land is not 168100           A             Y             N
                                                 depreciated because it generally does not have a
                                                 limited life.
205
      168710    Museums & Collections            Rare books, archives and manuscripts; works of 168100           A             Y             N
                                                 art; historical treasures; museum, specimen and
                                                 other collections, acquired by purchase or by
                                                 donation. Items must have a useful life of at least
                                                 one year. These items are not depreciated.
206
      168810    Construction in Progress         Costs incurred to date for projects (buildings,   168100        A             N             N
                                                 leasehold improvements, infrastructure,
                                                 equipment) not yet completed and placed in
                                                 service. Costs are accumulated in this account
                                                 pending transfer and capitalization in accordance
                                                 with University policy.
207
      168901    Accum. Depreciation-Buildings    Life to date depreciation recorded for Buildings.               A             Y             N
                                                 Depreciation is the process of allocating asset
                                                 cost to the period benefited by the asset over the
                                                 useful life of the asset. The normal useful life for
                                                 buildings is 10 to 40 years. See account 760103
                                                 for associated depreciation expense.
208
      168911    Accum. Depr.-Leasehold Improv.   Life to date depreciation recorded for Leasehold                A             Y             N
                                                 Improvements. Depreciation is the process of
                                                 allocating asset cost to the period benefited by the
                                                 asset over the useful life of the asset. The normal
                                                 useful life for leasehold improvements is the term
                                                 of the lease. See account 760105 for associated
                                                 depreciation expense.
209
                                                                   FY2013 Accounts List



          A                       B                                       C                                   D                E              F              G

                                                                                                         Next Level Up       Account       Control       Statistical
 1     PS Value             Description                                Definition                           Value             Type         Account        Account
      168925    Accum. Depr.-Equip.              Life to date depreciation recorded for Equipment.                       A             Y             N
                                                 Depreciation is the process of allocating asset
                                                 cost to the period benefited by the asset over the
                                                 useful life of the asset. See account 760101 for
                                                 associated depreciation expense.

210
      168931    Accum. Depr.-Infrastructure      Life to date depreciation recorded for                                  A             Y             N
                                                 Infrastructure. Depreciation is the process of
                                                 allocating asset cost to the period benefited by the
                                                 asset over the useful life of the asset. The normal
                                                 useful life for infrastructure is 20 to 40 years. See
                                                 account 760106 for associated depreciation
                                                 expense.
211
      168941    Accum. Depr.-Library & Ref Bks   Life to date depreciation recorded for Library and                      A             Y             N
                                                 Reference books. Depreciation is the process of
                                                 allocating asset cost to the period benefited by the
                                                 asset over the useful life of the asset. The normal
                                                 useful life for Library and reference books is 10
                                                 years. See account 760107 for associated
212                                              depreciation expense.
      168951    Accum. Depr.-Capital Software    Life to date depreciation recorded for Capitalized                      A             Y             N
                                                 Software. Depreciation is the process of
                                                 allocating asset cost to the period benefited by the
                                                 asset over the useful life of the asset. See
                                                 account 760102 for associated depreciation
                                                 expense.
213
      168955    Accum Amortiz-Cap Software       Life to date amortization recorded for Capitalized                      A             N             N
                                                 Software. Amortization is the process of
                                                 allocating asset cost to the period benefited by the
                                                 asset over the useful life of the asset. See
                                                 account 760111 for associated amortization
                                                 expense.
214
                                                                   FY2013 Accounts List



          A                       B                                       C                                  D                E              F              G

                                                                                                        Next Level Up       Account       Control       Statistical
 1     PS Value            Description                                Definition                           Value             Type         Account        Account
      168956    Accum Amortiz-Other Intangible   Life to date amortization recorded for Other                           A             N             N
                                                 Intangible Assets. Amortization is the process of
                                                 allocating asset cost to the period benefited by the
                                                 asset over the useful life of the asset. See
                                                 account 760112 for associated amortization
                                                 expense.
215
      168961    Accum Depr Cons Entry - Bldgs    Used by Accounting Services to record                                  A             N             N
                                                 consolidation, reclass, and adjusting journal
                                                 entries at the end of an accounting period (e.g.,
                                                 quarterly, annually) to properly present the
                                                 University’s external financial statements in
                                                 compliance with Generally Accepted Accounting
                                                 Principles (GAAP) and Governmental Accounting
                                                 Standards Board (GASB) guidelines.

216
      168962    Accum Depr Cons Entry - LHI      Used by Accounting Services to record                                  A             N             N
                                                 consolidation, reclass, and adjusting journal
                                                 entries at the end of an accounting period (e.g.,
                                                 quarterly, annually) to properly present the
                                                 University’s external financial statements in
                                                 compliance with Generally Accepted Accounting
                                                 Principles (GAAP) and Governmental Accounting
                                                 Standards Board (GASB) guidelines.
217
      168963    Accum Depr Cons Entry - Equip    Used by Accounting Services to record                                  A             N             N
                                                 consolidation, reclass, and adjusting journal
                                                 entries at the end of an accounting period (e.g.,
                                                 quarterly, annually) to properly present the
                                                 University’s external financial statements in
                                                 compliance with Generally Accepted Accounting
                                                 Principles (GAAP) and Governmental Accounting
                                                 Standards Board (GASB) guidelines.

218
                                                                   FY2013 Accounts List



          A                       B                                       C                                D                E              F              G

                                                                                                      Next Level Up       Account       Control       Statistical
 1     PS Value            Description                                  Definition                       Value             Type         Account        Account
      168964    Accum Depr Cons Entry - Infrst    Used by Accounting Services to record                               A             N             N
                                                  consolidation, reclass, and adjusting journal
                                                  entries at the end of an accounting period (e.g.,
                                                  quarterly, annually) to properly present the
                                                  University’s external financial statements in
                                                  compliance with Generally Accepted Accounting
                                                  Principles (GAAP) and Governmental Accounting
                                                  Standards Board (GASB) guidelines.

219
      168965     Accum Depr Cons Entry - LibRef   Used by Accounting Services to record                               A             N             N
                                                  consolidation, reclass, and adjusting journal
                                                  entries at the end of an accounting period (e.g.,
                                                  quarterly, annually) to properly present the
                                                  University’s external financial statements in
                                                  compliance with Generally Accepted Accounting
                                                  Principles (GAAP) and Governmental Accounting
                                                  Standards Board (GASB) guidelines.
220
      168966     Accum Depr Cons Entry - CapSft   Used by Accounting Services to record                               A             N             N
                                                  consolidation, reclass, and adjusting journal
                                                  entries at the end of an accounting period (e.g.,
                                                  quarterly, annually) to properly present the
                                                  University’s external financial statements in
                                                  compliance with Generally Accepted Accounting
                                                  Principles (GAAP) and Governmental Accounting
                                                  Standards Board (GASB) guidelines.

221
      168967     Accum Depr Cons Entry - MusCol   Used by Accounting Services to record                               A             N             N
                                                  consolidation, reclass, and adjusting journal
                                                  entries at the end of an accounting period (e.g.,
                                                  quarterly, annually) to properly present the
                                                  University’s external financial statements in
                                                  compliance with Generally Accepted Accounting
                                                  Principles (GAAP) and Governmental Accounting
                                                  Standards Board (GASB) guidelines.
222
                                                                   FY2013 Accounts List



          A                      B                                        C                                 D                E              F              G

                                                                                                       Next Level Up       Account       Control       Statistical
 1     PS Value            Description                                 Definition                         Value             Type         Account        Account
      168968    Accum Amortiz ConsEnt-CapSoftw   Used by Accounting Services to record                                 A             N             N
                                                 consolidation, reclass and adjusting journal
                                                 entries for accumulated amortization for capital
                                                 software at the end of an accounting period (e.g.,
                                                 quarterly, annually) to properly present the
                                                 University's external financial statements in
                                                 compliance with Generally Accepted Accounting
                                                 Principles (GAAP) and Governmental Accounting
                                                 Standards Board (GASB) guidelines.

223
      168969    Accum Amortiz CE-Oth Intangbl    Used by Accounting Services to record                                 A             N             N
                                                 consolidation, reclass and adjusting journal
                                                 entries for accumulated amortization for other
                                                 intangible assets at the end of an accounting
                                                 period (e.g., quarterly, annually) to properly
                                                 present the University's external financial
                                                 statements in compliance with Generally Accepted
                                                 Accounting Principles (GAAP) and Governmental
                                                 Accounting Standards Board (GASB) guidelines.

224
      168970    Accum Deprec-Equip Disposals     Life to date depreciation recorded for Equipment                      A             N             N
                                                 at time of sale or disposal. Account is used
                                                 (debited) only when equipment is disposed of or
                                                 sold. For use by Inventory Services and
225                                              Accounting Services only.
      168971    Accum Deprec-Bldg Disposals      Life to date depreciation recorded for Buildings at                   A             N             N
                                                 time of sale or disposal. Account is used
                                                 (debited) only when buildings are disposed of or
                                                 sold. For use by Inventory Services and
                                                 Accounting Services only.
226
      168972    Accum Deprec-LHI Disposals       Life to date depreciation recorded for leasehold                      A             N             N
                                                 improvements (LHI) at time of sale or disposal.
                                                 Account is used (debited) only when leasehold
                                                 improvements (LHI) are disposed of or sold. For
                                                 use by Inventory Services and Accounting
                                                 Services only.
227
                                                                   FY2013 Accounts List



          A                       B                                       C                                 D                E              F              G

                                                                                                       Next Level Up       Account       Control       Statistical
 1     PS Value            Description                                 Definition                         Value             Type         Account        Account
      168973    Accum Deprec-Infrst Disposals    Life to date depreciation recorded for                                A             N             N
                                                 infrastructure at time of sale or disposal. Account
                                                 is used (debited) only when infrastructure assets
                                                 are disposed of or sold. For use by Inventory
                                                 Services and Accounting Services only.
228
      168974    Accum Deprec-LibRefBk Disposal   Life to date depreciation recorded for library and                    A             N             N
                                                 reference books at time of sale or disposal.
                                                 Account is used (debited) only when library and
                                                 reference books are disposed of or sold. For use
                                                 by Inventory Services and Accounting Services
                                                 only.
229
      168975    Accum Deprec-CapSft Disposals    Life to date depreciation recorded for capitalized                    A             N             N
                                                 software at time of sale or disposal. Account is
                                                 used (debited) only when capitalized software is
                                                 disposed of or sold. For use by Inventory
                                                 Services and Accounting Services only.
230
      168980    Accum Amortiz-CapSftw Disposal   Life to date amortization recorded for Capitalized                    A             N             N
                                                 Software at time of sale or disposal. Account is
                                                 used (debited) only when capitalized software is
                                                 disposed of or sold. For use by Inventory
                                                 Services and Accounting Services only.
231
      168981    Accum Amortiz-Oth Intangb Disp   Life to date amortization recorded for Other                          A             N             N
                                                 Intangible Assets at time of sale or disposal.
                                                 Account is used (debited) only when other
                                                 intangible assets are disposed of or sold. For use
                                                 by Inventory Services and Accounting Services
                                                 only.
232
                                                                 FY2013 Accounts List



          A                        B                                    C                                 D                E              F              G

                                                                                                     Next Level Up       Account       Control       Statistical
 1     PS Value              Description                             Definition                         Value             Type         Account        Account
      170099    Other Assets Consol Entry      Used by Accounting Services to record                                 A             N             N
                                               consolidation, reclass, and adjusting journal
                                               entries at the end of an accounting period (e.g.,
                                               quarterly, annually) to properly present the
                                               University’s external financial statements in
                                               compliance with Generally Accepted Accounting
                                               Principles (GAAP) and Governmental Accounting
                                               Standards Board (GASB) guidelines.

233
      170100    Balance Sheet Adjustments      Temporary holding account for unidentfied or                          A             N             N
                                               unreconciled balance sheet account differences
                                               that date prior to July 1, 2001. For use by
                                               Accounting Services only.
234
      178099    Other Assets Consol Entry NC   Used by Accounting Services to record                                 A             N             N
                                               consolidation, reclass, and adjusting journal
                                               entries at the end of an accounting period (e.g.,
                                               quarterly, annually) to properly present the
                                               University’s external financial statements in
                                               compliance with Generally Accepted Accounting
                                               Principles (GAAP) and Governmental Accounting
                                               Standards Board (GASB) guidelines.

235
      180001    Securities Lending-Asset       Securities lent to approved broker-dealers in                         A             N             N
                                               return for cash or other acceptable collateral. For
                                               Accounting Services use only.
236
      190100    Interfund Borrowing - A        Asset Account for internal loan activity -                            A             N             N
                                               establishment of loan balance and processing of
                                               principal payments for loans made to
                                               departments. When paired with 250100 Interfund
                                               Borrowing - L, Accounts should balance to $0
                                               across all funds. For use by Accounting Services
                                               only.
237
                                                                 FY2013 Accounts List



          A                        B                                    C                                 D                E              F              G

                                                                                                     Next Level Up       Account       Control       Statistical
 1     PS Value             Description                               Definition                        Value             Type         Account        Account
      200099    Accounts Payable Consol Entry   Used by Accounting Services to record                                L             N             N
                                                consolidation, reclass, and adjusting journal
                                                entries at the end of an accounting period (e.g.,
                                                quarterly, annually) to properly present the
                                                University’s external financial statements in
                                                compliance with Generally Accepted Accounting
                                                Principles (GAAP) and Governmental Accounting
                                                Standards Board (GASB) guidelines.
238
      200100    Accounts Payable                Control account for Accounts Payable module.                         L             Y             N
                                                Summarized balance of payments due to vendors
                                                or third parties. System-generated entries only.

239
      200105    Accounts Payable - U Stores     Control account for processing of U Stores                           L             N             N
                                                internal sales transactions. Summarized balance
                                                of internal sales activity from other University
                                                departments. System-generated entries only.
240
      200106    Purchasing Card Payments        Control clearing/offset account for processing of                    L             N             N
                                                purchasing card payments made to Wells Fargo
                                                Bank. Account will be debited when monthly
                                                payment is made and will be credited as individual
                                                transactions are reconciled by departments.

241
      200107    Virtual Card Clearing Account   Control clearing/offset account for processing                       L             N             N
                                                virtual card payments. Account will be debited
                                                when the vendor has claimed the voucher
                                                payment from the bank (reducing the payable)
                                                and will be credited when the individual vouchers
                                                are considered to be paid via the virtual card
242                                             program (increasing the payable).
                                                                   FY2013 Accounts List



          A                       B                                       C                                  D                E              F              G

                                                                                                        Next Level Up       Account       Control       Statistical
 1     PS Value             Description                               Definition                           Value             Type         Account        Account
      200110    Cash Adv and Employee Pmts       Control account for cash advance for employee                          L             N             N
                                                 travel and expenses and subject payments.
                                                 Account is increased (credited) when cash
                                                 advance is given (corresponding receivable
                                                 account is increased (debited)) and decreased
                                                 (debited) when cash advance is cleared
                                                 (corresponding receivable is also decreased
                                                 (credited)) through documentation of use of funds
                                                 or return of unused funds. For use by
                                                 Disbursement Services and System Generated
                                                 entries only.
243
      200111    A/P - Miscellaneous              Miscellaneous payables that represent products                         L             N             N
                                                 that have been received or services have been
                                                 rendered before year-end, but the invoice has not
                                                 been received and/or will not be entered into the
                                                 system for payment until the subsequent fiscal
                                                 year.
244
      200112    A/P - Athl Tickets - Away Game   Amount owed to third party for tickets to Away                         L             N             N
                                                 Games. For Athletics use only.
245
246
      200130    A/P - Clearing                   Clearing account to record the amount of                               L             N             N
                                                 outstanding checks cancelled. Account is credited
                                                 when check is cancelled (cash is debited), and
                                                 debited when check is reissued (Accounts Payble
                                                 is credited). If check is not reissued, this account
                                                 is debited and the original department expense is
                                                 credited. For use by Disbursement Services and
                                                 Accounting Services only.

247
      200131    A/P - Escheat                    Holding account for oustanding checks to be                            L             N             N
                                                 escheated to various states for unclaimed
                                                 property reporting. Account is credited when it is
                                                 determined a check will be escheated, and
                                                 debited when the escheated payment is made to
                                                 the state. For use by Accounting Services only.

248
                                                                  FY2013 Accounts List



          A                        B                                     C                                  D                E              F              G

                                                                                                       Next Level Up       Account       Control       Statistical
 1     PS Value              Description                             Definition                           Value             Type         Account        Account
      200140    Deposit - CSOM Laptop           Deposit for purchase of required laptops for full-                     L             N             N
                                                time MBA students. Amounts are cleared out
                                                when the receivable for the remaining amount due
                                                from the students is established and the computer
                                                is removed from inventory. For Carlson School of
                                                Management (CSOM) use only.
249
      200141    Deposits - Keys, Locker, etc.   Holding account for funds held on behalf of others                     L             N             N
                                                - e.g. deposits paid by students for keys, lockers,
250                                             miscellaneous equipment.
      200150    AP SlsTax-NotEFSBill-DeptFile   'Amounts collected and owed for state sales tax                        L             N             N
                                                arising from external sales transactions NOT billed
                                                through EFS Billing where sales tax returns and
                                                payments are processed by departments (monthly
                                                and quarterly filings). See Account 200153 for
                                                sales tax not billed through EFS and filed by
                                                Accounting Services (annual filings). (Sales tax
                                                on purchases made by the U is considered part of
                                                the purchase price paid and is recorded as
251                                             expense.)
      200151    A/P - Federal Excise Tax        Amounts collected and owed for Federal Excise                          L             N             N
                                                Tax (FET) arising from certain external sales
                                                transactions, such as telecommunications
                                                services. FET tax returns and payments are
                                                processed either by Accounting Services (annual
                                                filings) or departments (other filing requirements).
252
      200152    A/P Sales Tax-EFS Billed        Amounts collected and owed for state sales tax                         L             N             N
                                                arising from external sales transactions billed
                                                through EFS Billing. Sales tax returns and
                                                payments for transactions billed through EFS
                                                Billing are processed by Accounts Receivalbe
                                                Services. Sales tax paid on the purchases should
                                                be included in the cost of the purchase.
253
                                                                  FY2013 Accounts List



          A                        B                                     C                                  D                E              F              G

                                                                                                       Next Level Up       Account       Control       Statistical
 1     PS Value             Description                               Definition                          Value             Type         Account        Account
      200153    AP SlsTax-NotEFSBill-CntrlFile   'Amounts collected and owed for state sales tax                       L             N             N
                                                 arising from external sales transactions NOT billed
                                                 through EFS Billing where sales tax returns and
                                                 payments are processed by Accounting Services
                                                 (annual filings). See Account 200150 for sales tax
                                                 not billed through EFS and filed by departments
                                                 (monthly and quarterly filings. (Sales tax on
                                                 purchases made by the U is considered part of
                                                 the purchase price paid and is recorded as
                                                 expense.)
254
      200160     Payroll Adj Clearing Account    Clearing account for any                                              L             N             N
                                                 adjustments/errors/corrections for payroll
                                                 overpayments or other adjustments. Cleared by
                                                 correcting transactions (may be journal entry or
                                                 cash receipt). Payroll use only.
255
      200161     Reissuable Payroll Checks       Clearing account for the stop-payment and                             L             N             N
                                                 reissuance of payroll checks. For use by Payroll
                                                 Department only.
256
      200170     Federal Tax WH-US Citizens      Federal taxes withheld from employee paychecks                        L             N             N
                                                 of US citizens and paid to the federal government.
                                                 For use by Payroll only.
257
      200171     Federal Tax - Non-US Citizens   Federal taxes withheld from employee paychecks                        L             N             N
                                                 of non-US citizens. Only zero dollar transactions
                                                 should be posted to this account, but account
                                                 must exist for processing purposes. Should have
                                                 a zero balance at all times. For use by Payroll
                                                 only.
258
                                                                 FY2013 Accounts List



          A                        B                                    C                                D                E              F              G

                                                                                                    Next Level Up       Account       Control       Statistical
 1     PS Value             Description                             Definition                         Value             Type         Account        Account
      200172    FICA WH - Social Security      Old Age, Survivors, and Disability Insurance                         L             N             N
                                               (OASDI, the official name for Social Security)
                                               deductions withheld from employee paychecks
                                               and payment of those obligations. A separate
                                               element of the Federal Insurance Contributions
                                               Act (FICA) from Medicare. Current rate is 6.2%
                                               on earnings up to the applicable maximum taxable
                                               amount. For use by Payroll only.
259
      200173    FICA WH - Medicare             Medicare deductions withheld from employee                           L             N             N
                                               paychecks and payment of those obligations. A
                                               separate element of the Federal Insurance
                                               Contributions Act (FICA) from OASDI/Social
260                                            Security. For use by Payroll only.
      200175    State Tax Witholding - MN      Minnesota State taxes withheld from employee                         L             N             N
                                               paychecks and paid to the State of MN. For use
                                               by Payroll only.
261
      200176    State Tax Witholding - WI      Wisconsin State taxes withheld from employee                         L             N             N
                                               paychecks and paid to the State of WI. For use
                                               by Payroll only.
262
      200177    State Tax Witholding - MI      Michigan State taxes withheld from employee                          L             N             N
                                               paychecks and paid to the State of MI. For use by
                                               Payroll only.
263
      200178    State Tax Witholding - ND      North Dakota State taxes withheld from employee                      L             N             N
                                               paychecks and paid to the State of ND. For use
                                               by Payroll only.
264
      200179    State Tax Witholding - Other   State taxes withheld from employee paychecks                         L             N             N
                                               and paid to the appropriate state. For all states
                                               other than Minnesota, Wisconsin, North Dakota,
                                               and Michigan. For use by Payroll only.
265
      200190    Entertainer Tax Witholding     Mandatory deductions withheld from payment to                        L             N             N
                                               entertainers (not paid through payroll) subject to
                                               Minnesota entertainer tax. Payment made to
                                               State of Minnesota. For use by Disbursement
266                                            Services only.
                                                                  FY2013 Accounts List



          A                      B                                       C                                 D                E              F              G

                                                                                                      Next Level Up       Account       Control       Statistical
 1     PS Value              Description                           Definition                            Value             Type         Account        Account
      200191    Indep Contractor Tax Whold      Mandatory deductions withheld from payment to                         L             N             N
                                                independent contractors (not paid through payroll)
                                                subject to Minnesota income tax withholding.
                                                Payment made to State of Minnesota. For use by
                                                Disbursement Services only.
267
      200192    Ind Contract Backup Whold Fed   Deductions for backup withholding of federal                          L             N             N
                                                income tax on payments to non employees who
                                                do not provide a Social Security Number (SSN).
                                                Payment made to federal government. For use by
268                                             Disbursement Services only.
      200193    Ind Contract Backup Whold MN    Deductions for backup withholding of Minnesota                        L             N             N
                                                State income tax on payments to non employees
                                                who do not provide a Social Security Number
                                                (SSN). Payment made to State of Minnesota. For
                                                use by Disbursement Services only.
269
      200194    Tax Held Foreign Schol-Co UMI   Federal taxes withheld on scholarships for foreign                    L             N             N
                                                students. Company UMI. Payment of taxes made
                                                to the federal government. Payment of financial
                                                aid to student is issued by Student Financial Aid
                                                (not a payroll check), and taxes are withheld by
                                                Payroll through a journal entry. For use by Payroll
                                                only.
270
      200195    Tax Held Foreign Schol-Co UNS   Taxes withheld on scholarships for foreign                            L             N             N
                                                students. Company UNS. Payment of taxes
                                                made to the federal government. Payment of
                                                financial aid to student is issued through payroll
                                                check. For use by Payroll only.
271
      200200    Tax Refund Clearing Account     Clearing account for payroll deduction tax refunds                    L             N             N
                                                from the government. For use by University Tax
                                                Department only.
272
                                                                  FY2013 Accounts List



          A                        B                                     C                                D                E              F              G

                                                                                                     Next Level Up       Account       Control       Statistical
 1     PS Value              Description                               Definition                       Value             Type         Account        Account
      200205    403 (b) Optional Retirement      Voluntary deductions withheld from employee                         L             N             N
                                                 paychecks for optional 403(b) retirement plan.
                                                 Employee selects into which plan their
                                                 contributions will be invested. All employee
                                                 groups are eligible for participation. Payments
                                                 representing employee contributions made to
                                                 external plan administrators. For use by Benefits
                                                 only.
273
      200206     457 Optional Retirement         Voluntary deductions withheld from employee                         L             N             N
                                                 paychecks for optional 457 retirement plan. All
                                                 employee groups eligible. Payments representing
                                                 employee contributions made to external plan
                                                 administrators. For use by Benefits only.

274
      200207     401 (a) Faculty Retirement      Mandatory deductions withheld from employee                         L             N             N
                                                 paychecks for 401 (a) faculty retirement plan.
                                                 Applies to Faculty and Professional and
                                                 Administrative employees (with very few
                                                 exceptions). Payments representing employee
                                                 contributions made to external plan
275                                              administrators. For use by Benefits only.
      200208     MN State Retire Syst (MSRS)     Mandatory deductions withheld from employee                         L             N             N
                                                 paychecks for Minnesota State Retirement
                                                 System. Applies to Civil Service and Bargaining
                                                 Unit employees (excluding trades). Payments
                                                 representing employee contributions made to
                                                 State of MN. For use by Benefits only.
276
      200209     Thrift Savings Plan-Extension   Voluntary deductions withheld from employee                         L             N             N
                                                 paychecks for Thrift Savings Plan, an optional
                                                 retirement plan for federal employees of the
                                                 University of Minnesota Extension Service.
                                                 Payments representing employee contributions
                                                 made to federal government immediately upon
                                                 receipt via wire transfer. For use by Extension
                                                 only.
277
                                                                   FY2013 Accounts List



          A                        B                                      C                                D                E              F              G

                                                                                                      Next Level Up       Account       Control       Statistical
 1     PS Value             Description                                Definition                        Value             Type         Account        Account
      200210    Police Emp Retire Assoc (PERA)   Mandatory deductions withheld from employee                          L             N             N
                                                 paychecks for Police Employee Retirement
                                                 Association (PERA), the plan in which all campus
                                                 safety officers participate. Payments representing
                                                 employee contributions are made to PERA. For
                                                 use by Benefits only.
278
      200211    International Retirement Prgrm   Voluntary deductions withheld from employee                          L             N             N
                                                 paychecks for the International Retirement
                                                 Program. Identified international employees
                                                 eligible. Payments representing employee
                                                 contributions made to external plan
                                                 administrators, such as Aegon. For use by
                                                 Benefits only.
279
      200215    Trade Union Dues                 Trade union dues withheld from employee                              L             N             N
                                                 paychecks and paid to the trade unions. Trades
                                                 include painters, pipe-fitters, plumbers, etc. For
                                                 use by Payroll only.
280
      200216    Teamster Union Dues              Teamster union dues (Employee Assistance Fund                        L             N             N
                                                 - EAF) withheld from employee paychecks and
                                                 paid to the Teamster's union. For use by Payroll
                                                 only.
281
      200217    Union Escrow Deductions          Mandatory union escrow amounts withheld from                         L             N             N
                                                 employee paychecks. Related to disputes.
                                                 Payments to be determined pending outcome of
282                                              dispute. For use by Payroll only.
      200218    AAUP Union Dues                  Union dues for American Association of University                    L             N             N
                                                 Professors (AAUP) withheld from employee
                                                 paychecks and paid to the American Association
                                                 of University Professors. For use by Payroll only.
283
                                                                 FY2013 Accounts List



          A                         B                                   C                                  D                E              F              G

                                                                                                      Next Level Up       Account       Control       Statistical
 1     PS Value             Description                             Definition                           Value             Type         Account        Account
      200225    Addl Fac/P&A Disability Ins     Voluntary deductions withheld from employee                           L             N             N
                                                paychecks for optional additional disability
                                                insurance for Faculty and Professional and
                                                Administrative employees. Option rarely
                                                exercised. Payments representing employee
                                                contributions made to external providers. For use
                                                by Benefits only.
284
      200226     Federal Benefits - Extension   Deductions withheld from employee paychecks for                       L             N             N
                                                employees of the University of Minnesota
                                                Extension Service who participate in a federal
                                                benefits program (alternate retirement plans [Civil
                                                Service Retirement System, Federal Employees
                                                Retirement System], Federal Health Benefits
                                                [wide range of plans], life insurance. Payments
                                                made to the federal Office of Personnel
                                                Management. For use by Extension only.
285
      200240     CC - United Way Crookston      Voluntary deductions from employee paychecks                          L             N             N
                                                for donations to the United Way of Crookston
                                                committed through the University's Community
                                                Campaign. Payment to United Way of Crookston.
                                                For use by Payroll only.
286
      200241     CC - United Way Duluth         Voluntary deductions from employee paychecks                          L             N             N
                                                for donations to the United Way of Greater Duluth
                                                committed through the University's Community
                                                Campaign. Payment to United Way of Greater
                                                Duluth. For use by Payroll only.
287
      200242     CC - United Way Waseca         Voluntary deductions from employee paychecks                          L             N             N
                                                for donations to the United Way of Waseca
                                                committed through the University's Community
                                                Campaign. Payment to United Way of Waseca.
                                                For use by Payroll only.
288
                                                                  FY2013 Accounts List



          A                      B                                       C                                D                E              F              G

                                                                                                     Next Level Up       Account       Control       Statistical
 1     PS Value              Description                              Definition                        Value             Type         Account        Account
      200243    CC - United Way Greater TC       Voluntary deductions from employee paychecks                        L             N             N
                                                 for donations to the United Way of the Greater
                                                 Twin Cities committed through the University's
                                                 Community Campaign. Payment to United Way of
                                                 the Greater Twin Cities. For use by Payroll only.
289
      200244    CC - United Way 1000 Lakes       Voluntary deductions from employee paychecks                        L             N             N
                                                 for donations to the United Way of 1000 Lakes
                                                 (Grand Rapids) committed through the
                                                 University's Community Campaign. Payment to
                                                 United Way of 1000 Lakes. For use by Payroll
                                                 only.
290
      200245    CC - United Way Olmsted County   Voluntary deductions from employee paychecks                        L             N             N
                                                 for donations to the United Way of Olmsted
                                                 County (Rochester) committed through the
                                                 University's Community Campaign. Payment to
                                                 United Way of Olmsted County. For use by
                                                 Payroll only.
291
      200246    CC - Cooperating Fund Drive      Voluntary deductions from employee paychecks                        L             N             N
                                                 for donations to the Cooperating Fund Drive
                                                 committed through the University's Community
                                                 Campaign. Payment to Cooperating Fund Drive.
                                                 For use by Payroll only.
292
      200247    CC - Community Health Charity    Voluntary deductions from employee paychecks                        L             N             N
                                                 for donations to the Community Health Charities
                                                 committed through the University's Community
                                                 Campaign. Payment to Community Health
                                                 Charities. For use by Payroll only.
293
      200248    CC - United Negro College Fund   Voluntary deductions from employee paychecks                        L             N             N
                                                 for donations to the United Negro College Fund
                                                 committed through the University's Community
                                                 Campaign. Payment to United Negro College
                                                 Fund. For use by Payroll only.
294
                                                              FY2013 Accounts List



          A                       B                                  C                                D                E              F              G

                                                                                                 Next Level Up       Account       Control       Statistical
 1     PS Value             Description                           Definition                        Value             Type         Account        Account
      200249    CC - Open Your Heart         Voluntary deductions from employee paychecks                        L             N             N
                                             for donations to the Open Your Heart (to the
                                             Hungry and Homeless) food shelf committed
                                             through the University's Community Campaign.
                                             Payment to Open Your Heart. For use by Payroll
                                             only.
295
      200250    CC - United Arts Fund        Voluntary deductions from employee paychecks                        L             N             N
                                             for donations to the United Arts Fund committed
                                             through the University's Community Campaign.
                                             Payment to United Arts Fund. For use by Payroll
                                             only.
296
      200251    CC - Mn Environmental Fund   Voluntary deductions from employee paychecks                        L             N             N
                                             for donations to the Minnesota Environmental
                                             Fund committed through the University's
                                             Community Campaign. Payment to Minnesota
                                             Environmental Fund. For use by Payroll only.
297
      200260    Employee Withhold            Employee deductions and garnishments withheld                       L             N             N
                                             from employee paychecks and paid to the party
                                             appropriate to the specific deduction. For use by
                                             Payroll only.
298
      200265    Credit Union Deductions      Voluntary deductions withheld from employee                         L             N             N
                                             paychecks for electronic deposit to credit union
                                             accounts specified by the individuals. Generally
                                             savings deductions, etc. Paid to credit unions
                                             (Affinity Plus and U of M US Federal). For use by
                                             Payroll only.
299
      200266    Savings Bond Deductions      Voluntary savings bond deductions withheld from                     L             N             N
                                             employee paychecks and used for the purchase
                                             of savings bonds issued to the employee. For use
                                             by Payroll only.
300
                                                                FY2013 Accounts List



          A                        B                                   C                                D                E              F              G

                                                                                                   Next Level Up       Account       Control       Statistical
 1     PS Value            Description                              Definition                        Value             Type         Account        Account
      200300    Dependent Care Reimbursement   Voluntary deductions from employee paychecks                        L             N             N
                                               for those who choose to participate in the
                                               dependent care reimbursement program. These
                                               are pretax deductions which the employee can
                                               then access upon submission of qualifying
                                               receipts for reimbursement. For use by Benefits
301                                            only.
      200301    Health Care Reimbursement      Voluntary deductions from employee paychecks                        L             N             N
                                               for those who choose to participate in the health
                                               care reimbursement program. These are pretax
                                               deductions which the employee can then access
                                               upon submission of qualifying receipts for
                                               reimbursement. For use by Benefits only.
302
      200302    Optional Insurance Holding     Collection of payments for premiums for optional                    L             N             N
                                               insurance programs from employees not currently
                                               receiving paychecks (generally due to unpaid
                                               leave or severance) but still eligible for the
                                               optional insurance. Amounts applicable to
                                               specific programs then transferred to balance
                                               sheet Accounts 200303-200310. For use by
                                               Benefits only.
303
      200303    Optional Employee Addl Life    Voluntary deductions withheld from employee                         L             N             N
                                               paychecks for optional employee additional life
                                               insurance. Payment made to external contractors
                                               of fully insured plans. For use by Benefits only.

304
      200304    Optional Spouse Addl Life      Voluntary deductions withheld from employee                         L             N             N
                                               paychecks for optional spouse life insurance.
                                               Payment made to external contractors of fully
                                               insured plans. For use by Benefits only.
305
      200305    Optional Child Addl Life       Voluntary deductions withheld from employee                         L             N             N
                                               paychecks for optional child life insurance.
                                               Payment made to external contractors of fully
                                               insured plans. For use by Benefits only.
306
                                                                   FY2013 Accounts List



          A                       B                                       C                                 D                E              F              G

                                                                                                       Next Level Up       Account       Control       Statistical
 1     PS Value             Description                               Definition                          Value             Type         Account        Account
      200306    Optional Employee AD&D Ins       Voluntary deductions withheld from employee                           L             N             N
                                                 paychecks for optional employee accidental death
                                                 and dismemberment insurance. Payment made
                                                 to external contractors of fully insured plans. For
                                                 use by Benefits only.
307
      200307    Optional Spouse AD&D Insurance   Voluntary deductions withheld from employee                           L             N             N
                                                 paychecks for optional spouse death and
                                                 dismemberment insurance. Payment made to
                                                 external contractors of fully insured plans. For
                                                 use by Benefits only.
308
      200308    Option Employee LT Disability    Voluntary deductions withheld from employee                           L             N             N
                                                 paychecks for optional employee long term
                                                 disability insurance. Payment made to external
                                                 contractors of fully insured plans. For use by
                                                 Benefits only.
309
      200309    Option Employee ST Disability    Voluntary deductions withheld from employee                           L             N             N
                                                 paychecks for optional employee short term
                                                 disability insurance. Payment made to external
                                                 contractors of fully insured plans. For use by
                                                 Benefits only.
310
      200310    Optional Employee LT Care        Voluntary deductions withheld from employee                           L             N             N
                                                 paychecks for optional employee long term care
                                                 insurance. Payment made to external contractors
                                                 of fully insured plans. For use by Benefits only.
311
      200311    Health Savings Account           Voluntary deductions from employee paychecks                          L             N             N
                                                 for those who choose to participate in the Medica
                                                 health savings account program. These are
                                                 pretax deductions which then can be used to pay
                                                 current or future medical expenses. For use by
312                                              Benefits only.
                                                                 FY2013 Accounts List



          A                       B                                     C                                  D                E              F              G

                                                                                                      Next Level Up       Account       Control       Statistical
 1     PS Value              Description                             Definition                          Value             Type         Account        Account
      200312    Health Care Savings Plan-PERA   Mandatory deductions from employee paychecks                          L             N             N
                                                for contributions by participating police employees
                                                to the Health Care Savings Plan. These are
                                                pretax deductions which are held in an investment
                                                account and can be used to pay for post-
                                                retirement health care expenses. For use by
                                                Benefits only.
313
      200313    Health Care Svgs Plan-Fac,P&A   Mandatory deductions from employee paychecks                          L             N             N
                                                for contributions by participating faculty and
                                                professional and administrative (P&A) employees
                                                to the Health Care Savings Plan. These are
                                                pretax deductions which are held in an investment
                                                account and can be used to pay for post-
                                                retirement health care expenses. For use by
                                                Benefits only.
314
      200399    Benefits Clearing Account       Clearing account to record electronic funds                           L             N             N
                                                transfers for payment of claims, administrative
                                                fees and premiums related to benefits programs.
                                                The clearing account is debited and cash is
                                                credited when electronic funds transfers related to
                                                benefits programs are posted. Journal entries are
                                                then recorded to credit the clearing account and
                                                debit the appropriate benefits program operating
                                                or balance sheet accounts. For use by
                                                Accounting Services and Employee Benefits only.

315
      210099    Accrued Liab Consol Entry       Used by Accounting Services to record                                 L             N             N
                                                consolidation, reclass, and adjusting journal
                                                entries at the end of an accounting period (e.g.,
                                                quarterly, annually) to properly present the
                                                University’s external financial statements in
                                                compliance with Generally Accepted Accounting
                                                Principles (GAAP) and Governmental Accounting
                                                Standards Board (GASB) guidelines.

316
                                                                   FY2013 Accounts List



          A                         B                                      C                              D                E              F              G

                                                                                                     Next Level Up       Account       Control       Statistical
 1     PS Value             Description                               Definition                        Value             Type         Account        Account
      210105    Accrued Payroll                  Accrual for salaries earned but not yet paid by                     L             N             N
                                                 year-end. Includes entries made by departments
                                                 to record salary accruals in departmental
                                                 accounts.
317
      210110    Accrued Fringe Benefit Payable   Accrual for fringe benefits related to salaries                     L             N             N
                                                 earned but not yet paid at year-end.
318
      210115    Accrued Vacation                 Accrual for unpaid employee vacation balances                       L             N             N
                                                 for financial reporting purposes. For use by
                                                 Accounting Services only.
319
      210120    Accrued Liabilities - Misc       Accrual for miscellaneous expenses incurred but                     L             N             N
                                                 not yet recorded (non invoice / accounts payable
                                                 related) in the general ledger.
320
      210121    Accrued PMAP/MERC                Accrual for the payment of Prepaid Medical                          L             N             N
                                                 Assistant Plan (PMAP)/Medical Education and
                                                 Research Cost (MERC) funding to outside clinical
                                                 providers. Amounts are received by the University
                                                 from a state-administered fund to cover clinical
                                                 training for selected medical professions and
                                                 certain medical education costs. The funding is
                                                 then distributed primarily to outside clinic
                                                 providers, with the remainder going to University
                                                 clinics and medical education departments. For
                                                 use by Accounting Services and Academic Health
                                                 Center only.
321
                                                                 FY2013 Accounts List



          A                          B                                  C                                  D                E              F              G

                                                                                                      Next Level Up       Account       Control       Statistical
 1     PS Value              Description                            Definition                           Value             Type         Account        Account
      210122    Acrd Retainage and Arbitrage   Accruals for Retainage and Arbitrage. Retainage                        L             N             N
                                               is the holding of a portion of payment due for
                                               construction projects. The amount is held for final
                                               payment until the project is satisfactorily
                                               completed and a final inspection has been made.
                                               Abitrage represents penalties assessed by the
                                               Internal Revenue Service for investment interest
                                               earned on bond proceeds greater than interest
                                               paid on the corresponding debt. Universities often
                                               enter into arbitrage situations when they issue tax-
                                               exempt debt to construct buildings. Since the
                                               debt proceeds are not consumed all at once, the
                                               bond proceeds are invested until funds are
                                               needed to pay construction costs. For use by
                                               Accounting Services only.
322
      210123    Fairview Liability             Accrual for settlement amounts owed to Fairview                        L             N             N
                                               related to the December, 1997 sale of the
                                               hospital. For use by Accounting Services and
                                               Academic Health Center only.
323
      210124    Aramark Catering               Accrual for amounts owed to Aramark for catering                       L             N             N
                                               services provided to individual departments. For
                                               Dining Services' use only.
324
      210125    Nash Gallery Sales             Clearing account for sales of artwork made on                          L             N             N
                                               consignment by the Nash Gallery. For use by
                                               Nash Gallery only.
325
      210135    Accrued Exp-Investment Pools   Expenses incurred by the Office of Investments &                       L             N             N
                                               Banking (OIB) to process the investment of
                                               University endowments and reserve funds, as
                                               recapped on the Accrued Income and Expense
                                               Report prepared by OIB. For use by Accounting
                                               Services only.
326
      210140    Bond Interest Payable          Interest payable in subsequent period on bonds                         L             N             N
                                               that were issued to meet capital equipment and
                                               project needs. For use by Accounting Services
                                               only.
327
                                                                 FY2013 Accounts List



          A                        B                                    C                                 D                E              F              G

                                                                                                     Next Level Up       Account       Control       Statistical
 1     PS Value             Description                             Definition                          Value             Type         Account        Account
      210145    Deferred Compensation          Annuities for deferred compensation                                   L             N             N
                                               arrangements. The amount is increased or
                                               decreased based on a present value analysis of
                                               the total amount owed, and is decreased to reflect
                                               payments made. All entries are made against
                                               departmental expense accounts. For use by
328                                            Accounting Services only.
      210150    Accrued Pension Liability      Accrued suplemental pension benfits owed to                           L             N             N
                                               selected retired employees. Amount is
                                               determined by an outside actuarial valuation. For
                                               use by Accounting Services only.
329
      210155    Accrued Severance              Accrual for amounts owed under labor termination                      L             N             N
                                               agreements to former employees. Amount is
                                               determined by Human Resources. For use by
                                               Accounting Services only.
330
      210160    Accrued Work Comp Liability    Accrual for workers' compensation claims owed                         L             N             N
                                               by the University to employees who sustained
                                               workplace injuries. Entries are made by
                                               Accounting Services to adjust for the overall
                                               valuation of amounts owed for claims including
                                               IBNR (incurred but not reported), and by Risk
                                               Management to reduce liability for amounts paid.
                                               For use by Accounting Services and Risk
                                               Management only.
331
      210165    IBNR and Related Liabilities   Estimated liability for health (medical, dental and                   L             N             N
                                               personal care accounts) and RUMINCO-related
                                               claims that have been incurred but not reported
                                               (IBNR). Amout is determined based on actuarial
                                               analysis performed by an outside party. For use
                                               by Accounting Services only.
332
                                                                  FY2013 Accounts List



          A                      B                                       C                                  D                E              F              G

                                                                                                       Next Level Up       Account       Control       Statistical
 1     PS Value              Description                              Definition                          Value             Type         Account        Account
      218099    Accrued Liab Consol Entry NC    Used by Accounting Services to record                                  L             N             N
                                                consolidation, reclass, and adjusting journal
                                                entries at the end of an accounting period (e.g.,
                                                quarterly, annually) to properly present the
                                                University’s external financial statements in
                                                compliance with Generally Accepted Accounting
                                                Principles (GAAP) and Governmental Accounting
                                                Standards Board (GASB) guidelines.

333
      218200    Stdt Loan Refundable Cap Cont   Cumulative balance of capital contribution funds                       L             N             N
                                                from the federal government (e.g., Federal
                                                Perkins Loan) given for student loan programs. If
                                                the funds are recalled or if the University ceases
                                                to operate or drops out of the loan program(s), this
                                                amount is refundable to the government. For
                                                Accounting Services use only.
334
      220099    Unearned Income Consol Entry    Used by Accounting Services to record                                  L             N             N
                                                consolidation, reclass, and adjusting journal
                                                entries at the end of an accounting period (e.g.,
                                                quarterly, annually) to properly present the
                                                University’s external financial statements in
                                                compliance with Generally Accepted Accounting
                                                Principles (GAAP) and Governmental Accounting
                                                Standards Board (GASB) guidelines.

335
      220100    Unearned Income-Gen, Current    Current portion of revenue that is not yet                             L             N             N
                                                recognizable. Revenue can be recognized only
                                                when it has been realized (cash has been
                                                received) or is realizable (a receivable has been
                                                recorded) AND when it has been earned (when
                                                goods have been sold or when a service/event
                                                has been performed).
336
                                                                 FY2013 Accounts List



          A                       B                                      C                                 D                E              F              G

                                                                                                      Next Level Up       Account       Control       Statistical
 1     PS Value             Description                             Definition                           Value             Type         Account        Account
      220105    Unearned Tuition/Fees-Credit    Tuition and fees revenues that are not yet                            L             N             N
                                                recognizable for credit-based courses and
                                                programs, as prescribed by the Governmental
                                                Accounting Standards Board (GASB). Account
                                                should be used only by the Office of Student
                                                Finance to record tuition/fee unearned revenues
                                                (through automated processing from the
337                                             PeopleSoft Student system).
      220106    Unearned Tuition/Fees-Noncred   Tuition and fees revenues that are not yet                            L             N             N
                                                recognizable for non-credit-based courses and
                                                programs. Deferrals are made on a manual basis
                                                by departments administering the programs.

338
      220110    Unearned Student Fees           Student service fees (University-wide) that are not                   L             N             N
                                                yet recognizable for credit-based courses and
                                                programs. Account should be used only by Office
                                                of Student Finance to process required
                                                adjustments and reversals.
339
      220200    Sponsored - Unearned Income     Current portion of sponsored revenue that is not                      L             Y             N
                                                yet recognizable. Sponsored revenue is
                                                recognized as expenses are incurred. For use by
                                                Sponsored Financial Reporting only.
340
      220202    Sponsored Unapplied Cash        Money coming in from grantor before invoice can                       L             N             N
                                                be generated. Money released when invoice is
                                                generated. For use by Sponsored Financial
                                                Reporting only.
341
      220205    Spons Prog Inc Unapplied Cash   To record sponsored program income (program                           L             N             N
                                                income associated with a sponsored project) that
                                                is billed to customers via Billing or that is
                                                deposited by departments using a Departmental
                                                Deposit. Used by Departments and Sponsored
342                                             Financial Reporting.
      220210    AudienceView Clearing Account   Clearing account for AudienceView Ticketing                           L             N             N
                                                System merchant card funds. Revenues and
                                                related credit card fees will be transferred to
                                                individual chartfield strings on a periodic basis.
343
                                                                 FY2013 Accounts List



          A                      B                                      C                                  D                E              F              G

                                                                                                      Next Level Up       Account       Control       Statistical
 1     PS Value            Description                               Definition                          Value             Type         Account        Account
      228099    UE Income Consol Entry NC      Used by Accounting Services to record                                  L             N             N
                                               consolidation, reclass, and adjusting journal
                                               entries at the end of an accounting period (e.g.,
                                               quarterly, annually) to properly present the
                                               University’s external financial statements in
                                               compliance with Generally Accepted Accounting
                                               Principles (GAAP) and Governmental Accounting
                                               Standards Board (GASB) guidelines.
344
      228100    Unearned Income-Gen, Noncurr   Noncurrent portion of revenue that is not yet                          L             N             N
                                               recognizable. Revenue can be recognized only
                                               when it has been realized (cash has been
                                               received) or is realizable (a receivable has been
                                               recorded) AND when it has been earned (when
                                               goods have been sold or when a service/event
                                               has been performed).
345
      230099    Long Term Debt Consol Entry    Used by Accounting Services to record                                  L             N             N
                                               consolidation, reclass, and adjusting journal
                                               entries at the end of an accounting period (e.g.,
                                               quarterly, annually) to properly present the
                                               University’s external financial statements in
                                               compliance with Generally Accepted Accounting
                                               Principles (GAAP) and Governmental Accounting
                                               Standards Board (GASB) guidelines.

346
      230100    Long Term Debt - Current       Current portion of the liability related to proceeds                   L             N             N
                                               and retirement payments (principal only) on bonds
                                               issued by the University (for raising large amounts
                                               of funds) and notes payable (amounts owed on
                                               promissary notes to outside parties for specific
                                               purchases or other transactions). For use by
                                               Office of Investments & Banking and Accounting
                                               Services only.
347
                                                                  FY2013 Accounts List



          A                      B                                        C                                 D                E              F              G

                                                                                                       Next Level Up       Account       Control       Statistical
 1     PS Value             Description                               Definition                          Value             Type         Account        Account
      230105    Bonds Payable Premium - Curr     Current portion of bond premiums and                                  L             N             N
                                                 amoritzation of bond premiums. A bond premium
                                                 is recorded when the price paid by the purchaser
                                                 of a bond is higher than the face value of the bond
                                                 issued by the University. Amortization represents
                                                 a periodic expiration (reduction) of the premium
                                                 amount over the life of the bond and is recorded
                                                 as a reduction to bond interest expense. Annual
                                                 amortization amount is determined on a straight-
                                                 line basis (equal amount during each year of the
                                                 bond's life). Generally Accepted Accounting
                                                 Principles require the use of the effective yeild
                                                 method of amortization, unless the straight-line
                                                 method does not produce materially different
                                                 results. For use by Accounting Services only.

348
      230106    Bonds Payable Discount-Current   Current portion of bond discounts and                                 L             N             N
                                                 amortization of bond discounts. A discount on
                                                 bonds payable is recorded when the price paid by
                                                 the purchaser of a bond is lower than the face
                                                 value of the bond issued by the University.
                                                 Amortization represents a periodic expiration
                                                 (reduction) of the discount amount over the life of
                                                 the bond and is recorded as an increase to bond
                                                 interest expense. Annual amortization amount is
                                                 determined on a straight-line basis (equal amount
                                                 during each year of the bond's life). Generally
                                                 Accepted Accounting Principles require the use of
                                                 the effective yield method of amortization, unless
                                                 the straight-line method does not produce
                                                 materially different results. For use by Accounting
                                                 Services only.
349
                                                                   FY2013 Accounts List



          A                      B                                        C                                  D                E              F              G

                                                                                                        Next Level Up       Account       Control       Statistical
 1     PS Value              Description                               Definition                          Value             Type         Account        Account
      230110    Leases - Current                 Current portion of transactions for capital leases:                    L             N             N
                                                 additions (credits) for new assets acquired and
                                                 deductions (debits) for principal paid. A capital
                                                 lease occurs when "material ownership interest"
                                                 (i.e., transfer of most of the risks and rewards of
                                                 ownership) is transferred. There are four criteria
                                                 for determining if a lease is capital: 1) ownership
                                                 transfer; 2) bargain purchase option; 3) economic
                                                 life test; and 4) recovery of investment test.

350
      238099    Long Term Debt Consol Entry NC   Used by Accounting Services to record                                  L             N             N
                                                 consolidation, reclass, and adjusting journal
                                                 entries at the end of an accounting period (e.g.,
                                                 quarterly, annually) to properly present the
                                                 University’s external financial statements in
                                                 compliance with Generally Accepted Accounting
                                                 Principles (GAAP) and Governmental Accounting
                                                 Standards Board (GASB) guidelines.
351
      238100    Long Term Debt - Noncurrent      Non-current portion of proceeds and retirements                        L             N             N
                                                 of bonds issued by the University (for raising large
                                                 amounts of funds) and notes payable (amounts
                                                 owed on promissary notes to outside parties for
                                                 specific purchases or other transactions). For use
                                                 by Office of Investments & Banking and
                                                 Accounting Services only.
352
                                                                  FY2013 Accounts List



          A                      B                                        C                                 D                E              F              G

                                                                                                       Next Level Up       Account       Control       Statistical
 1     PS Value             Description                               Definition                          Value             Type         Account        Account
      238105    Bonds Payable Premium-Noncurr    Non-current portion of bond premiums and                              L             N             N
                                                 amoritzation of bond premiums. A bond premium
                                                 is recorded when the price paid by the purchaser
                                                 of a bond is higher than the face value of the bond
                                                 issued by the University. Amortization represents
                                                 a periodic expiration (reduction) of the premium
                                                 amount over the life of the bond and is recorded
                                                 as a reduction to bond interest expense. Annual
                                                 amortization amount is determined on a straight-
                                                 line basis (equal amount during each year of the
                                                 bond's life). GAAP requires the use of the
                                                 effective yield method of amortization, unless the
                                                 straight-line method does not produce materially
                                                 different results. For use by Accounting Services
                                                 only.
353
      238106    Bonds Payable Discount-NonCurr   NonCurrent portion of bond discounts and                              L             N             N
                                                 amortization of bond discounts. A discount on
                                                 bonds payable is recorded when the price paid by
                                                 the purchaser of a bond is lower than the face
                                                 value of the bond issued by the University.
                                                 Amortization represents a periodic expiration
                                                 (reduction) of the discount amount over the life of
                                                 the bond and is recorded as an increase to bond
                                                 interest expense. Annual amortization amount is
                                                 determined on a straight-line basis (equal amount
                                                 during each year of the bond's life). Generally
                                                 Accepted Accounting Principles require the use of
                                                 the effective yield method of amortization, unless
                                                 the straight-line method does not produce
                                                 materially different results. For use by Accounting
                                                 Services only.
354
                                                                 FY2013 Accounts List



          A                         B                                   C                                   D                E              F              G

                                                                                                       Next Level Up       Account       Control       Statistical
 1     PS Value             Description                               Definition                          Value             Type         Account        Account
      238110    Leases - Noncurrent            Non-current portion of transactions for capital                         L             N             N
                                               leases: additions (credits) for liability related to
                                               new assets acquired and deductions (debits) for
                                               principal paid. A capital lease occurs when
                                               "material ownership interest" (i.e., transfer of most
                                               of the risks and rewards of ownership) is
                                               transferred. There are four criteria for determining
                                               if a lease is capital: 1) ownership transfer; 2)
                                               bargain purchase option; 3) economic life test;
                                               and 4) recovery of investment test.

355
      250100    Interfund Borrowing - L        Liability Account for internal loan activity -                          L             N             N
                                               establishment of loan balance and processing of
                                               principal payments for loans made to
                                               departments. When paired with 190100 Interfund
                                               Borrowing - A, Accounts should balance to $0
                                               across all funds. For use by Accounting Services
                                               only.
356
      260001    Securities Lending-Liability   Value of collateral for securities lent to approved                     L             N             N
                                               broker-dealers in return for cash or other
                                               acceptable collateral. For Accounting Services
                                               use only.
357
      300000    Fund Balance-Unrestricted      Net assets (assets minus liabilities) that have no                      Q             N             N
                                               external restriction imposed. Unrestricted assets
                                               may be designated for specific purposes by the
                                               Board of Regents or subject to contractual
                                               limitations, but generally are designated to fund
                                               the academic, research, and public service
                                               missions of the University.
358
      310000    Fund Balance-Restrict Expend   Net assets (assets minus liabilities) that are                          Q             N             N
                                               restricted for specific purposes by grantors,
                                               donors, or law. Restrictions on these assets are
                                               released when the University complies with the
                                               stipulations required by the grantor, donor or
                                               legislative act.
359
                                                                    FY2013 Accounts List



          A                       B                                         C                                  D                E              F              G

                                                                                                          Next Level Up       Account       Control       Statistical
 1     PS Value             Description                                Definition                            Value             Type         Account        Account
      320000    Fund Balance-Restrict Unexpend   Net assets (assets minus liabilities) that are                           Q             N             N
                                                 required to be retained permanently by the
                                                 University. These assets represent the principal
                                                 portion (historical value) of gifts to the Univesity's
                                                 true and life endowment funds and institutional
                                                 contributions to refundable loan programs.
360
      330000    Fund Balance-ICANRD              Capital assets, net of depreciation and                                  Q             N             N
                                                 outstanding debt used to purchase, construct, or
                                                 improve such assets. If debt has been incurred
                                                 but not yet expended for capital assets, these
                                                 unspent proceeds are classified as restricted-
361                                              expendable net assets.
      340000    FB-Unrestricted Interim Close    Offset account for interim closing transactions for                      Q             N             N
                                                 revenue/expense activity that is closed to account
                                                 300000 (Fund Balance-Unrestricted). The interim
                                                 closing process updates the main fund balance
                                                 account (300000) while retaining the detail in the
                                                 revenue and expense accounts. The final year-
                                                 end closing process closes the detail in the
                                                 revenue and expense accounts into this account.

362
      350000    FB-Restr Expend Interim Close    Offset account for interim closing transactions for                      Q             N             N
                                                 revenue/expense activity that is closed to account
                                                 310000 (Fund Balance-Restricted Expendable).
                                                 The interim closing process updates the main
                                                 fund balance account (310000) while retaining the
                                                 detail in the revenue and expense accounts. The
                                                 final year-end closing process closes the detail in
                                                 the revenue and expense accounts into this
                                                 account.
363
                                                                  FY2013 Accounts List



          A                        B                                      C                                 D                E              F              G

                                                                                                       Next Level Up       Account       Control       Statistical
 1     PS Value             Description                               Definition                          Value             Type         Account        Account
      360000    FB-Restr Unexpnd Interim Close   Offset account for interim closing transactions for                   Q             N             N
                                                 revenue/expense activity that is closed to account
                                                 320000 (Fund Balance-Restricted Unexpendable).
                                                 The interim closing process updates the main
                                                 fund balance account (320000) while retaining the
                                                 detail in the revenue and expense accounts. The
                                                 final year-end closing process closes the detail in
                                                 the revenue and expense accounts into this
                                                 account.
364
      370000    FB-ICANRD Interim Close          Offset account for interim closing transactions for                   Q             N             N
                                                 revenue/expense activity that is closed to account
                                                 330000 (Fund Balance-ICANRD). The interim
                                                 closing process updates the main fund balance
                                                 account (330000) while retaining the detail in the
                                                 revenue and expense accounts. The final year-
                                                 end closing process closes the detail in the
                                                 revenue and expense accounts into this account.

365
      380000    FB-Unidentified                  Default net asset account required on the year-                       Q             N             N
                                                 end closing rule. This account would be used only
                                                 if the correct net asset account for recording
                                                 revenue/expense activity cannot be identified
                                                 based on the closing process parameters.
366
      400000    Tuition - Bdg Dev Only           Budget Development-Only account for tuition.          -               R             N             N
                                                 Represents roll-up of final budget-only account
                                                 400100.
367
      400100    Tuition - Final Budg Only        Final Budget-Only account for tuition. Represents 400000              R             N             N
                                                 roll-up of account 400101.
368
                                                                FY2013 Accounts List



          A                         B                                   C                               D            E              F              G

                                                                                                   Next Level Up   Account       Control       Statistical
 1     PS Value              Description                            Definition                         Value        Type         Account        Account
      400101    Tuition                        All tuition assessed against students (net of       400100        R           N             N
                                               refunds) for educational purposes. In the case of
                                               a remission or waiver granted to the student,
                                               tuition must be recorded as revenue. The
                                               amounts of such remissions or waivers will be
                                               recorded as expenditures and classified as
                                               Scholarships and Fellowships or as staff benefits
                                               associated with the appropriate expenditure
                                               Account to which the personnel relate.
369
      400102    Tuition Surcharge              Tuition surcharge on undergraduate tuition          400100       R            N             N
                                               approved by the Board of Regents for a college.
370
      401000    Univ Fee - Bdg Dev Only        Budget Development-Only account for University      -            R            N             N
                                               Fees. Represents roll-up of final budget-only
                                               account 401100.
371
      401100    Univ Fee - Final Budg Only     Final Budget-Only account for University Fees.      401000       R            N             N
                                               Represents roll-up of account 401101.
372
      401101    University Fee                 Mandatory, per credit fee, in support of a broad    401100       R            N             N
                                               set of services benefiting students.
373
      402000    Student Fees-Bdg Dev Only      Budget Development-Only account for student         -            R            N             N
                                               fees. Represents roll-up of final budget-only
                                               account 402100.
374
      402100    Student Fees-Final Budg Only   Final Budget-Only account for student fees.         402000       R            N             N
                                               Represents roll-up of accounts 402101-402189.
375
      402101    Student Services Fees          Mandatory student fees developed and approved 402100             R            N             N
                                               under the "Regents Policy on Student Services
                                               Fee" for specific services at the campus level.
                                               Examples include programs such as Boynton
                                               Health Service, Minnesota Daily, and Learning
                                               Abroad Center. Also includes mandatory fees
                                               charged to all students for campus-specific
                                               infrastructure (e.g., Stadium Fee).
376
                                                                FY2013 Accounts List



          A                        B                                   C                                 D           E              F              G

                                                                                                   Next Level Up   Account       Control       Statistical
 1     PS Value             Description                             Definition                         Value        Type         Account        Account
      402102    Course and Lab Fees            Fees used to support special expenses for           402100        R           N             N
                                               specific credit courses or sections. Allowable
                                               expenses include: supplies that are consumed or
                                               retained by the student, transportation, individual
                                               instruction, and other extraordinary expenses.
                                               Fee must be submitted and approved through the
                                               fee request process. For use with course fees for
                                               credit courses charged through Student Accounts
                                               Receivable.
377
      402103    Application Fees               Fees paid by prospective students who apply for     402100      R             N             N
378                                            admission.
      402104    Collegiate & Technology Fees   Collegiate and technology fees specific to a        402100      R             N             N
                                               college or campus. A college or campus may
                                               charge only a collegiate or a technology fee, but
                                               not both. Fee based on credit registration and
                                               charged through Student Accounts Receivable.
379
      402105    Fees in Lieu of Tuition        Fees charged in lieu of standard tuition billing for 402100     R             N             N
                                               credit instruction. Includes College in the Schools
                                               (CIS), credit exam fees, credit-earning seminars,
                                               etc., when credit is earned but standard tuition
                                               billing is impracticable. See also Account 402107
                                               International Program Fees for international
                                               program fees charged in lieu of tuition.

380
                                                                   FY2013 Accounts List



          A                         B                                     C                                D            E              F              G

                                                                                                      Next Level Up   Account       Control       Statistical
 1     PS Value             Description                                 Definition                       Value         Type         Account        Account
      402106    Confirmatn/Orientatn/Nonenroll   Fees charged to students upon acceptance in an 402100              R           N             N
                                                 academic program to confirm the student's intent
                                                 to enroll or as an orientation fee. If fee is non-
                                                 refundable and will not be applied to tuition,
                                                 revenue is recorded when fee is received. If fee
                                                 will be applied to tuition when student begins their
                                                 course of study, the fee is recorded as unearned
                                                 income (Account 220100 Unearned Income-Gen,
                                                 Current). If the student matriculates, the income
                                                 is then applied to the student's account as tuition
                                                 revenue. If the fee is refundable, it will remain as
                                                 unearned income until it is no longer eligible to be
                                                 refunded. If the fee will be applied to tuition, the
                                                 department records the fee income in this Account
                                                 only when the fee is forfeited by the student.

381
      402107     International Program           Fees charged for participation in an international   402100      R             N             N
                                                 program. Includes international program fees
                                                 charged in lieu of tuition.
382
      402108     Student Fees Other              Fees charged to students for the purpose of credit 402100        R             N             N
                                                 education and not defined in other Student Fee
                                                 Accounts. (Fees charged directly by academic
                                                 units for the sale of goods and services may be
                                                 recorded as educational activities sales and
                                                 services (see individual fees listed under Final
                                                 Budget Only Account 520200).)

383
      402187     Stdt Tuition Consolidat Entry   For use by Accounting Services only to record     402100         R             N             N
                                                 consolidation, reclass, and adjusting journal
                                                 entries at the end of an accounting period (e.g.,
                                                 quarterly, annually) to properly present the
                                                 University’s external financial statements in
                                                 compliance with Generally Accepted Accounting
                                                 Principles (GAAP) and Governmental Accounting
                                                 Standards Board (GASB) guidelines.

384
                                                                   FY2013 Accounts List



          A                        B                                      C                               D           E              F              G

                                                                                                    Next Level Up   Account       Control       Statistical
 1     PS Value             Description                                 Definition                      Value        Type         Account        Account
      402188    Stdt Fees Consolidat Entry        For use by Accounting Services only to record     402100        R           N             N
                                                  consolidation, reclass, and adjusting journal
                                                  entries at the end of an accounting period (e.g.,
                                                  quarterly, annually) to properly present the
                                                  University’s external financial statements in
                                                  compliance with Generally Accepted Accounting
                                                  Principles (GAAP) and Governmental Accounting
                                                  Standards Board (GASB) guidelines.

385
      402189     Schol Allw-Tuit Rev Cons Entry   For use by Accounting Services only to properly    402100     R             N             N
                                                  report revenues (tuition and fees, auxiliary
                                                  enterprises), net of allowances in compliance with
                                                  National Association of College and University
                                                  Business Officers (NACUBO) guidelines. The
                                                  scholarship allowance is the difference between
                                                  stated charges for goods and services provided
                                                  by the University to students, and the amount that
                                                  is ultimately billed to students or third parties
                                                  making payments on their behalf. Scholarship
                                                  allowances are recorded as an expense. For
                                                  financial statement presentation purposes,
                                                  however, they are netted against the associated
                                                  revenues.
386
      420000     State O&M Apr-Bdg Dev Only       Budget Development-Only account for State O&M -               R             N             N
                                                  Appropriations. Represents roll-up of final budget-
                                                  only accounts 420100, 420200 and 420300.

387
      420100     State O&M Appr-Final Bdgt Only   Final Budget-Only account for State O&M            420000     R             N             N
                                                  Appropriations. Represents roll-up of account
                                                  420101.
388
      420101     State O&M Appropriations         Appropriations to the University of Minnesota by   420100     R             N             N
                                                  legislative acts of the State of Minnesota for
                                                  general operations and maintenance purposes.
                                                  This Account does not include state government
                                                  grants and contracts.
389
                                                                  FY2013 Accounts List



          A                       B                                      C                                 D           E              F              G

                                                                                                     Next Level Up   Account       Control       Statistical
 1     PS Value            Description                              Definition                           Value        Type         Account        Account
      420200    State O&M Appr Redist-FinBdg O   Final Budget-Only account for Redistribution of     420000        R           N             N
                                                 State O&M Appropriations. Represents roll-up of
                                                 account 420201.
390
      420201    State O&M Approp Redistrib       Redistribution of state operations and              420200       R            N             N
                                                 maintenance appropriation funding within a
                                                 College or other unit. This Account should net to
                                                 zero across the University.
391
      420300    State Appr Cons Entry-FinBdg O   Final Budget-Only account for State Appropriation 420000         R            N             N
                                                 consolidation entries. Represents roll-up of
                                                 account 420388.
392
      420388    State App Consolidation Entry    For use by Accounting Services only to record     420300         R            N             N
                                                 consolidation, reclass, and adjusting journal
                                                 entries at the end of an accounting period (e.g.,
                                                 quarterly, annually) to properly present the
                                                 University’s external financial statements in
                                                 compliance with Generally Accepted Accounting
                                                 Principles (GAAP) and Governmental Accounting
                                                 Standards Board (GASB) guidelines.

393
      421000    StateSpec Apr-Bdg Dev Only       Budget Development-Only account for State           -            R            N             N
                                                 Special Appropriations. Represents roll-up of final
                                                 budget-only account 421100.
394
      421100    StateSpec Appr-Final Bdgt Only   Final Budget-Only account for State Special         421000       R            N             N
                                                 Appropriations. Represents roll-up of account
                                                 421101.
395
      421101    State Special Appropriations     Amounts made available to the University of          421100      R            N             N
                                                 Minnesota by legislative acts of the State of
                                                 Minnesota. These appropriations are restricted in
                                                 that the state imposes limitations on the use of the
                                                 funding (e.g., Tobacco and Technology). This
                                                 revenue Account does not include state
                                                 government grants and contracts.
396
                                                                  FY2013 Accounts List



          A                        B                                     C                                D            E              F              G

                                                                                                     Next Level Up   Account       Control       Statistical
 1     PS Value              Description                             Definition                          Value        Type         Account        Account
      421200    St Spec Appr Redist-FinBdg Onl   Final Budget-Only account for redistribution of     421000        R           N             N
                                                 state special appropriations. Represents roll-up of
                                                 account 421201.
397
      421201    State Special Appr Redistrib     Redistribution of state special appropration        421200      R             N             N
                                                 funding within a College or unit. This account
                                                 should net to zero across the University.
398
      421300    State Spec Cons Entry-FinBdg O   Final Budget-Only account for State Special         421000      R             N             N
                                                 Appropriation consolidation entries. Represents
                                                 roll-up of account 421388.
399
      421388    State Special Consolid Entry     Used by Accounting Services to record             421300        R             N             N
                                                 consolidation, reclass, and adjusting journal
                                                 entries at the end of an accounting period (e.g.,
                                                 quarterly, annually) to properly present the
                                                 University’s external financial statements in
                                                 compliance with Generally Accepted Accounting
                                                 Principles (GAAP) and Governmental Accounting
                                                 Standards Board (GASB) guidelines.

400
      422000    Federal Apprp-Budget Dev Only    Budget Development-Only account for Federal         -           R             N             N
                                                 Appropriations. Represents roll-up of final budget-
                                                 only account 422100.
401
      422100    Federal Apprp-Final Budg Only    Final Budget-Only account for Federal               422000      R             N             N
                                                 Appropriations. Represents roll-up of accounts
                                                 422101-422188.
402
                                                                  FY2013 Accounts List



          A                        B                                     C                                D              E              F              G

                                                                                                       Next Level Up   Account       Control       Statistical
 1     PS Value              Description                                Definition                         Value        Type         Account        Account
      422101    Federal Appropriations           Amounts made available to the University of           422100        R           N             N
                                                 Minnesota by legislative acts of the federal
                                                 government. This revenue Account does not
                                                 include federal government grants and contracts,
                                                 or institutional fees. Federal funds distributed to
                                                 the state for unspecified general purposes, which
                                                 the state then appropriates all or a portion thereof,
                                                 are also excluded. Appropriations are classified as
                                                 restricted if a change in the intended use of the
                                                 funds requires legislative approval.

403
      422188    Fed Approp Consolidation Entry   For use by Accounting Services only to record     422100         R              N             N
                                                 consolidation, reclass, and adjusting journal
                                                 entries at the end of an accounting period (e.g.,
                                                 quarterly, annually) to properly present the
                                                 University’s external financial statements in
                                                 compliance with Generally Accepted Accounting
                                                 Principles (GAAP) and Governmental Accounting
                                                 Standards Board (GASB) guidelines.

404
      423000    State Cap Appr-Bdgt Dev Only     Budget Development-Only account for State           -            R              N             N
                                                 Capital Appropriations. Represents roll-up of final
405                                              budget-only accounts 423100 and 423200.
      423100    State Cap Appr-Final Bdg Only    Final Budget-Only account for State Capital         423000       R              N             N
                                                 Appropriations. Represents roll-up of accounts
                                                 423101-423188.
406
      423101    State Capital Appropriations     Capital appropriations to the University of       423100         R              N             N
                                                 Minnesota by legislative acts of the State of
                                                 Minnesota for capital purposes only (e.g.,
                                                 construction, major repairs, maintenance, and
                                                 renovations). This Account does not include state
                                                 government grants and contracts.
407
                                                                  FY2013 Accounts List



          A                        B                                     C                               D           E              F              G

                                                                                                   Next Level Up   Account       Control       Statistical
 1     PS Value            Description                                 Definition                      Value        Type         Account        Account
      423188    Cap App Consolidation Entry      For use by Accounting Services only to record     423100        R           N             N
                                                 consolidation, reclass, and adjusting journal
                                                 entries at the end of an accounting period (e.g.,
                                                 quarterly, annually) to properly present the
                                                 University’s external financial statements in
                                                 compliance with Generally Accepted Accounting
                                                 Principles (GAAP) and Governmental Accounting
                                                 Standards Board (GASB) guidelines.

408
      423200    Infrastruct Dev Bds-FinBdg Onl   Final Budget-Only account for Infrastructure      423000      R             N             N
                                                 Development Bonds. Represents roll-up of
                                                 account 423201.
409
      423201    Infrastructure Dev Bonds         For use by Accounting Services only to record the 423200      R             N             N
                                                 principal portion of the debt incurred for
                                                 infrastructure development bonds issued by the
                                                 State of Minnesota. This is netted against Account
                                                 423101, State Capital Appropriations, for financial
                                                 reporting.
410
      440000    Cntrl Cost Pool Alloc-BdgDev O   Budget Development-Only account for Central       -           R             N             N
                                                 Cost Pool Allocation revenues. Represents roll-
                                                 up of final budget-only accounts 440100 and
                                                 440200.
411
      440100    Cntrl Cost Pool Alloc-FinBdg O   Final Budget-Only account for Central Cost Pool   440000      R             N             N
                                                 Allocation revenues. Represents roll-up of
                                                 account 440101.
412
      440101    Central Cost Pool Allocation     Central Allocation revenues recorded in support  440100       R             N             N
                                                 units. Actual revenues will be recorded using an
                                                 allocation, recording budgeted amounts as actual
                                                 amounts. Central use only.
413
      440200    Contra-Rev-Cost Pool Fin Bdg O   Final Budget-Only account for cost pool allocation 440000     R             N             N
                                                 contra-revenue. Represents roll-up of value
                                                 440201.
414
                                                              FY2013 Accounts List



          A                       B                                  C                                  D       E              F              G

                                                                                              Next Level Up   Account       Control       Statistical
 1     PS Value             Description                          Definition                       Value        Type         Account        Account
      440201    Contra-Revenue-Cost Pool    Contra-revenue account used for central offset to 440200        R           N             N
                                            recording of actual cost pool revenues in central
                                            support units. Actual revenues will be recorded
                                            using an allocation, recording budgeted amounts
                                            as actual amounts. Central use only.

415
      460000    ICR - Budg Dev Only         Budget Development-Only account for ICR              -          R           N             N
                                            (Indirect Cost Recovery) revenues. Represents
                                            roll-up of final budget-only accounts 460100,
                                            460200 and 460300.
416
      460100    ICR - Final Budget Only     Final Budget-Only account for ICR (Indirect Cost     460000     R           N             N
                                            Recovery) revenues. Represents roll-up of
                                            accounts 460101-460188.
417
      460101    ICR                         Unrestricted revenues that are recorded on the         460100   R           N             N
                                            basis of a percentage applied to specific direct
                                            costs that sponsored Projects incur as part of
                                            normal grant activity. The indirect cost recovery
                                            percentage is based on the federal Indirect Cost
                                            (IDC) rate that is renegotiated at specific intervals.
                                            This revenue is an internal offset to charges in
                                            Account 810501, Facilities and Admin Costs.

418
      460188    ICR Cons Entry              For use by Accounting Services only to record     460100        R           N             N
                                            consolidation, reclass, and adjusting journal
                                            entries at the end of an accounting period (e.g.,
                                            quarterly, annually) to properly present the
                                            University’s external financial statements in
                                            compliance with Generally Accepted Accounting
                                            Principles (GAAP) and Governmental Accounting
                                            Standards Board (GASB) guidelines.

419
      460200    ICR Redistrib-FinBdg Only   Final Budget-Only account for redistribution of      460000     R           N             N
                                            ICR revenues. Represents roll-up of account
                                            460201.
420
                                                                   FY2013 Accounts List



          A                         B                                      C                                D            E              F              G

                                                                                                       Next Level Up   Account       Control       Statistical
 1     PS Value               Description                              Definition                          Value        Type         Account        Account
      460201    ICR Redistrib                     Redistribution of indirect cost recovery funding,    460200        R           N             N
                                                  originally recorded in Account 460101, within a
                                                  College or other unit. This Account should net to
421                                               zero across the University.
      460250     ICR RRC Alloc Offset-FinBdg      Final Budget-Only account to offset redistribution   460000       R            N             N
                                                  of ICR revenues. No roll-up.
422
      460300     Institutional Allow-FinBdg Onl   Final Budget-Only account for Institutional          460000       R            N             N
                                                  Allowance. Represents roll-up of accounts
                                                  460301-460302.
423
      460301     SPA - Institutional Allowance    Fixed allotment provided by a sponsoring agency 460300            R            N             N
                                                  to cover miscellaneous expenses not provided for
                                                  elsewhere in a sponsored grant. Expenses
                                                  covered by this allowance are classified to
                                                  Account 810601, Sponsored Projects
424                                               Administration-Institutional Allowance.
      460302     Non-Spons - Instit Allow         Fixed allotment provided by a grantor to cover     460300         R            N             N
                                                  miscellaneous administrative expenses not
                                                  provided for elsewhere on a non-sponsored grant.
                                                  Expenses covered by this allowance are classified
                                                  to Account 810701, Non-Sponsored Institutional
425                                               Allowance.
      480000     Grants & Contracts-Bdg Dev Onl   Budget Development-Only account for Grants &       -              R            N             N
                                                  Contracts. Represents roll-up of final budget-only
                                                  accounts 480100, 480150, 480180, 480200,
                                                  480300.
426
      480100     Spon Grnt&Cont-Exch FinBdg Onl   Final Budget-Only account for Sponsored Grants       480000       R            N             N
                                                  & Contracts-Exchange. Represents roll-up of
                                                  account 480101.
427
                                                                 FY2013 Accounts List



          A                      B                                      C                               D            E              F              G

                                                                                                   Next Level Up   Account       Control       Statistical
 1     PS Value             Description                                Definition                      Value        Type         Account        Account
      480101    Spons GrntContrctExch(Non-Cap)   Reciprocal exchanges in which each party          480100        R           N             N
                                                 receives and sacrifices something of
                                                 approximately equal value and the funds received
                                                 on the grant or contract are sponsored funds
                                                 (managed by SFR) and meet neither of the
                                                 conditions described in Account 480301, Capital
                                                 Grants and Contracts. Note: a grant or contract
                                                 can have both non-capital and capital
                                                 components. If so, the amount of the grant or
                                                 contract must be allocated according to the grant
                                                 or contract terms. Unrestricted funding sources
                                                 are inappropriate for use with this Account. A
                                                 contract is sponsor-driven [i.e., bids go out
                                                 through a published Request for Proposal (RFP)
                                                 or Request for Application (RFA)], they are very
                                                 specific as to what they want, and the terms and
                                                 conditions are extensive and complex. A grant is
                                                 initiated by a Principal Investigator (PI) in
                                                 response to an announcement in an area of
                                                 science or technology that interests him/her.
                                                 Grants are less restrictive than contracts.

428
      480150    NonSp Grnt&Cont-Exch FinBdg O    Final Budget-Only account for Non-Sponsored       480000      R             N             N
                                                 Grants & Contracts-Exchange. Represents roll-up
429                                              of accounts 480151-480153.
      480151    NonSp GrtContExch-Fed(Non-Cap)   Reciprocal exchanges in which each party          480150      R             N             N
                                                 receives and sacrifices something of
                                                 approximately equal value and the funds received
                                                 on the grant or contract are non-sponsored funds
                                                 received from federal sources, and meet neither
                                                 of the conditions described in Account 480301,
                                                 Capital Grants and Contracts. Note: a grant or
                                                 contract can have both non-capital and capital
                                                 components. If so, the amount of the grant or
                                                 contract must be allocated according to the grant
                                                 or contract terms.

430
                                                                  FY2013 Accounts List



          A                       B                                      C                                D          E              F              G

                                                                                                   Next Level Up   Account       Control       Statistical
 1     PS Value            Description                                Definition                       Value        Type         Account        Account
      480152    NonSp GrtContEx-State(Non-Cap)   Reciprocal exchanges in which each party          480150        R           N             N
                                                 receives and sacrifices something of
                                                 approximately equal value and the funds received
                                                 on the grant or contract are non-sponsored funds
                                                 received from state or other (non-federal)
                                                 government sources, and meet neither of the
                                                 conditions described in Account 480301, Capital
                                                 Grants and Contracts. Note: a grant or contract
                                                 can have both non-capital and capital
                                                 components. If so, the amount of the grant or
                                                 contract must be allocated according to the grant
                                                 or contract terms.
431
      480153    NonSp GrtContEx-Other(Non-Cap)   Reciprocal exchanges in which each party          480150      R             N             N
                                                 receives and sacrifices something of
                                                 approximately equal value and the funds received
                                                 on the grant or contract are non-sponsored funds
                                                 received from other (non-governmental) sources,
                                                 and meet neither of the conditions described in
                                                 Account 480301, Capital Grants and Contracts.
                                                 Note: a grant or contract can have both non-
                                                 capital and capital components. If so, the amount
                                                 of the grant or contract must be allocated
                                                 according to the grant or contract terms.

432
      480154    Affiliate Hosp Agrmt Exchange    Reimbursements from affiliate hospitals, clinics    480150    R             N             N
                                                 and other parties, in support of the education and
                                                 training of health professional students. With
                                                 these reimbursements, each party receives and
                                                 sacrifices something of approximately equal value
                                                 (i.e., a reciprocal exchange). Unrestricted funding
                                                 sources are inappropriate for use with this
                                                 revenue Account.
433
                                                                 FY2013 Accounts List



          A                      B                                      C                               D            E              F              G

                                                                                                   Next Level Up   Account       Control       Statistical
 1     PS Value              Description                             Definition                        Value        Type         Account        Account
      480180    Grt&Cntrct Cons Ent-FinBdg O     Final Budget-Only account for financial statement 480000        R           N             N
                                                 consolidating entries for Grants & Contracts-
                                                 Exchange. Represents roll-up of accounts
                                                 480187-480189.
434
      480187    Cons Entry-GrtContExch-Federal   For use by Accounting Services only to record     480180      R             N             N
                                                 consolidation, reclass, and adjusting journal
                                                 entries at the end of an accounting period (e.g.,
                                                 quarterly, annually) to properly present the
                                                 University’s external financial statements in
                                                 compliance with Generally Accepted Accounting
                                                 Principles (GAAP) and Governmental Accounting
                                                 Standards Board (GASB) guidelines.

435
      480188    Cons Entry-GrtContExch-State     For use by Accounting Services only to record     480180      R             N             N
                                                 consolidation, reclass, and adjusting journal
                                                 entries at the end of an accounting period (e.g.,
                                                 quarterly, annually) to properly present the
                                                 University’s external financial statements in
                                                 compliance with Generally Accepted Accounting
                                                 Principles (GAAP) and Governmental Accounting
                                                 Standards Board (GASB) guidelines.

436
      480189    Cons Entry-GrtContExch-Other     For use by Accounting Services only to record     480180      R             N             N
                                                 consolidation, reclass, and adjusting journal
                                                 entries at the end of an accounting period (e.g.,
                                                 quarterly, annually) to properly present the
                                                 University’s external financial statements in
                                                 compliance with Generally Accepted Accounting
                                                 Principles (GAAP) and Governmental Accounting
                                                 Standards Board (GASB) guidelines.

437
      480200    Grants&Cont-NonExch-FinBdg Onl   Final Budget-Only account for Grants & Contracts- 480000      R             N             N
                                                 Non-Exchange. Represents roll-up of accounts
                                                 480201-480288.
438
                                                                FY2013 Accounts List



          A                       B                                    C                                D            E              F              G

                                                                                                   Next Level Up   Account       Control       Statistical
 1     PS Value             Description                               Definition                      Value         Type         Account        Account
      480201    Grnts Cnt NonExch NonCap        Non-reciprocal exchanges in which the University 480200          R           N             N
                                                receives value without directly giving equal value
                                                in exchange, or receives value disproportionate to
                                                the value it gives in exchange. (Grants and
                                                contracts are reciprocal exchanges when each
                                                party receives and sacrifices something of
                                                approximately equal value, and should be
                                                recorded in Account 480101, Grants and
                                                Contracts Exchange. Account 480101 is for
                                                sponsored activity and Accounts 480150-480154
                                                are for non-sponsored activity.) Unrestricted
                                                funding sources are not appropriate for use with
                                                this Account.

439
      480202    Affiliate Hosp Agree Non-Exch   Reimbursements from affiliate hospitals, clinics   480200      R             N             N
                                                and other parties, in support of the education and
                                                training of health professional students. With
                                                these reimbursements, the University receives
                                                value without directly giving equal value in
                                                exchange, or receives value disproportionate to
                                                the value it gives in exchange (i.e., a non-
                                                reciprocal exchange). Unrestricted funding
                                                sources are inappropriate for use with this
                                                revenue Account.
440
                                                                 FY2013 Accounts List



          A                      B                                     C                               D              E              F              G

                                                                                                    Next Level Up   Account       Control       Statistical
 1     PS Value           Description                                Definition                        Value         Type         Account        Account
      480203    NonOp NonCap Grnt Cntrct Exch   Non-operating grant or contract revenue that does 480200          R           N             N
                                                not contribute directly to the University's mission
                                                of Research and Discovery; Teaching and
                                                Learning; and Outreach and Public Service. Also,
                                                the revenue is considered to be an exchange
                                                transaction where there is a reciprocal exchange
                                                in which each party receives and sacrifices
                                                something of approximately equal value and the
                                                funds received on the grant or contract are
                                                considered non-sponsored funds and do not meet
                                                neither of the conditions described in account
                                                480301, Capital Grants and Contracts.

441
      480287    GCnt Exch Ncap Nop Cons Ent     Used by Accounting Services to record            480200         R             N             N
                                                consolidation, reclass, and adjusting journal
                                                entries for non-operating exchange grants and
                                                contracts revenue at the end of an accounting
                                                period (e.g., quarterly, annually) to properly
                                                present the University's external financial
                                                statements in compliance with Generally Accepted
                                                Accounting Principles (GAAP) and Governmental
                                                Accounting Standards Board (GASB) guidelines.

442
      480288    GCnt NonExch NonCap Cons Ent    For use by Accounting Services only to record     480200        R             N             N
                                                consolidation, reclass, and adjusting journal
                                                entries at the end of an accounting period (e.g.,
                                                quarterly, annually) to properly present the
                                                University’s external financial statements in
                                                compliance with Generally Accepted Accounting
                                                Principles (GAAP) and Governmental Accounting
                                                Standards Board (GASB) guidelines.

443
      480300    Capital G&C-Exch-FinBdg Only    Final Budget-Only account for Capital Grants &   480000         R             N             N
                                                Contracts-Exchance. Represents roll-up of
                                                account 480301.
444
                                                                  FY2013 Accounts List



          A                       B                                      C                                D            E              F              G

                                                                                                     Next Level Up   Account       Control       Statistical
 1     PS Value              Description                               Definition                       Value         Type         Account        Account
      480301    Capital Grants Contracts         Grants or contracts which are either: (1) made for 480300         R           N             N
                                                 the purpose of purchasing buildings, other
                                                 facilities, equipment, or land essential to the
                                                 completion of the grant/contract; or (2) restricted
                                                 for construction or major renovation of buildings
                                                 and other facilities essential to the completion of
                                                 the grant/contract. For grants or contracts that do
                                                 not meet either of these criteria, see Account
                                                 480101 (Grants & Contracts Non-Capital
                                                 Exchange) or Account 480201 (Grants &
                                                 Contracts Non-Capital Non-Exchange). Account
                                                 480101 is for sponsored activity and Accounts
                                                 480150-480154 are for non-sponsored activity.
                                                 Unrestricted funding sources are inappropriate for
                                                 use with this Account.
445
      481000    Private Practice-Bdg Dev Only    Budget Development-Only account for Private         -           R             N             N
                                                 Practice revenues. Represents roll-up of final
                                                 budget-only accounts 481100 and 481200.
446
      481100    Private Pract-Exch-FinBdg Only   Final Budget-Only account for Private Practice      481000      R             N             N
                                                 Exchange revenues. Represents roll-up of
                                                 account 481101.
447
      481101    UMP Private Practice Exchange    Private practice revenues from University of        481100      R             N             N
                                                 Minnesota Physicians (UMP). These are
                                                 considered to be exchange transactions (clinical
                                                 revenues for services provided). Examples
                                                 include Twin Cities Anesthesiology Associates
                                                 (TCAA), and University Affiliated Family Practice
                                                 (UAFP).
448
      481200    Priv Pract-Non-Ex-FinBdg Only    Final Budget-Only account for Private Practice-     481000      R             N             N
                                                 Non-Exchange revenues. Represents roll-up of
                                                 accounts 481201-481299.
449
                                                                 FY2013 Accounts List



         A                        B                                     C                                 D            E              F              G

                                                                                                     Next Level Up   Account       Control       Statistical
 1     PS Value           Description                                Definition                          Value        Type         Account        Account
      481201    UMP Revenues Non-Exchange      Revenues received from University of Minnesota        481200        R           N             N
                                               Physicians (UMP). These are the UMP revenues
                                               that support the academic portion of clinical
                                               activity, and are not considered an exchange
                                               transaction.
450
      481299   Oth Private Prac Rev Non-Ex     Revenues received from private practice entities      481200       R            N             N
                                               other than University of Minnesota Physicians
                                               (UMP). These are revenues from clinics that
                                               support the academic portion of clinical activity,
                                               and are not considered an exchange transaction
                                               (e.g., Twin Cities Anesthesiology Associates
                                               {TCAA}, and University Affiliated Family Practice
                                               {UAFP}).
451
      500000   Internal Sales-Bdgt Dev Only    Budget Development-Only account for Internal          -            R            N             N
                                               Sales activity. Represents roll-up of final budget-
                                               only account 500100.
452
      500100   Internal Sales-Final Bdgt Onl   Final Budget-Only account for Internal Sales          500000       R            N             N
                                               activity. Represents roll-up of accounts 500101-
453                                            500188.
      500101   Internal Sales-ISO Only         Sales of products or services (excluding leases       500100       R            N             N
                                               and rentals) made by an internal sales
                                               organization (ISO) to other University units. See
                                               account 500103 for internal exchange
                                               transactions by non-ISOs.
454
      500102   Internal Leases or Rentals      Internal lease/rental revenues charged by self-       500100       R            N             N
                                               supporting University units to other University
                                               units.
455
                                                                  FY2013 Accounts List



          A                       B                                      C                               D          E              F              G

                                                                                                  Next Level Up   Account       Control       Statistical
 1     PS Value               Description                             Definition                     Value         Type         Account        Account
      500103    InterDept Internal Exch-NonISO   Exchange transaction to record as revenue funds 500100         R           N             N
                                                 received from another department by a non-
                                                 Internal Sales Organization (ISO). Appropriately
                                                 used only for occasional, non-recurring purchase
                                                 of goods or services normally classified as
                                                 external sales. See Account 500101 Internal
                                                 Sales - ISO only for internal sales conducted by
                                                 an ISO and Accounts in the 6002XX series for
                                                 receipt of fund transfers.
456
      500188    Internal Sales Cons Entry        For use by Accounting Services only to record     500100     R             N             N
                                                 consolidation, reclass, and adjusting journal
                                                 entries at the end of an accounting period (e.g.,
                                                 quarterly, annually) to properly present the
                                                 University’s external financial statements in
                                                 compliance with Generally Accepted Accounting
                                                 Principles (GAAP) and Governmental Accounting
                                                 Standards Board (GASB) guidelines.

457
      520000    Other Unrestricted-Bdg Dev Onl   Budget Development-Only account for Other          -         R             N             N
                                                 Unrestricted revenues. Represents roll-up of final
                                                 budget-only accounts 520100, 520200, 520300,
                                                 520400, 520500, 520600 and 520700.
458
      520100    Events & Admissions-FinBdg Onl   Final Budget-Only account for revenues from        520000    R             N             N
                                                 Events & Admissions. Represents roll-up of
                                                 accounts 520101-520103.
459
      520101    Memberships                      Time specific fees or dues for unlimited access to 520100    R             N             N
                                                 some non-athletic related good or service.
460
      520102    Tickets                          Ticket sales, admission and event registration     520100    R             N             N
                                                 fees for non-athletic events (includes banquets
                                                 and dinners). Examples include concerts,
                                                 theatrical performances, Minnesota Landscape
                                                 Arboretum tickets sales, etc., and associated
                                                 refunds.
461
                                                                    FY2013 Accounts List



          A                        B                                       C                                  D            E              F              G

                                                                                                         Next Level Up   Account       Control       Statistical
 1     PS Value              Description                             Definition                              Value        Type         Account        Account
      520103    Radio TV                         Revenues for sale of radio or television                520100        R           N             N
                                                 broadcasting rights for non–athletic events.
462
      520200    Educ Activ Sale&Svc-FinBdg Onl   Final Budget-Only account for revenues from        520000            R            N             N
                                                 Sales and Services related to Educational
                                                 Activities. Represents roll-up of accounts 520201-
                                                 520299.
463
      520201    Agricultural Products            Revenues generated by academic units from the 520200                 R            N             N
                                                 sale of agricultural products such as plants, crops,
                                                 dairy, and livestock.
464
      520202    Child Care                       Revenues generated by the University child care         520200       R            N             N
                                                 facilities, pre-schools, and nursery schools.
465
      520203    Concessions and Vending          Revenues generated by academic units for                520200       R            N             N
                                                 concessions and vending sales.
466
      520204    Conf-Courses-Trips-Tours         Fees charged by academic units to participants of 520200             R            N             N
                                                 non-credit conferences or courses, or trips and
                                                 tours sponsored by the University.
467
      520205    Consulting Services              Revenues generated by academic units for           520200            R            N             N
                                                 consulting services performed for external parties
                                                 by the University.
468
      520206    Copyright Trademark Inc          Income generated by academic units from the             520200       R            N             N
                                                 sale of copyrights or trademarks.
469
      520207    Fines and Fees-Academic Units    Fines or fees assessed by academic units to             520200       R            N             N
                                                 users of products or services such as exhibition
                                                 fees, library fines, locker rental, and fees for late
                                                 registration. To record student fees assessed for
                                                 educational purposes, see Account 402102,
                                                 Course and Lab Fees.
470
      520208    Laboratory Sales and Services    Revenues generated by academic units from the           520200       R            N             N
                                                 sale of laboratory products, supplies or services.
471
                                                                  FY2013 Accounts List



          A                        B                                     C                                 D            E              F              G

                                                                                                      Next Level Up   Account       Control       Statistical
 1     PS Value             Description                              Definition                           Value        Type         Account        Account
      520209    Database Searches               Primarily for use by libraries, revenue generated     520200        R           N             N
                                                from database searches.
472
      520210    Document Location Delivery      Primarily for use by libraries, revenue generated     520200       R            N             N
                                                from document location and delivery charges.
473
      520211    Photocopies-Printing-Graphics   Revenues generated by academic units from             520200       R            N             N
                                                photocopies, printing, or graphics.
474
      520212    Publication Prgm Materials      Revenues generated by academic units from the         520200       R            N             N
                                                sale of publications and program materials
                                                including all forms of media - books, pamphlets,
                                                CDs, videos, slides, tapes, and photos. For
                                                sponsored programs, see Account 520404
                                                Reportable Program Income or Account 520505
                                                Non-Reportable Program Income.
475
      520213    Rents and Leases                Revenues generated by academic units from the         520200       R            N             N
476                                             lease or rental of space or equipment.
      520215    Royalties Income                Revenue generated by academic units and the           520200       R            N             N
                                                Office for Technology Commercialization from
                                                royalties for the use of patents owned by the
                                                University, usually as a percentage of income
                                                from an invention.
477
      520216    Royalties-Distribution          A contra-revenue Account used for the                 520200       R            N             N
                                                redistribution, to University departments, of a
                                                portion of the royalties recorded by the Office for
                                                Technology Commercialization in Account
                                                520215, Royalties Income.
478
      520217    Spkr Presentation Fees          Revenues generated by academic units from             520200       R            N             N
                                                presentations and speaker fees.
479
      520218    Sponsorships                    Revenues received by academic units from            520200         R            N             N
                                                sponsors to assist in covering the costs of events.

480
                                                                    FY2013 Accounts List



          A                        B                                       C                                 D       E             F              G

                                                                                                  Next Level Up   Account       Control       Statistical
 1     PS Value             Description                              Definition                       Value        Type         Account        Account
      520219    LAC Pass - Through               For use by the Learning Abroad Center (LAC) only 520200        R           N             N
                                                 to record income that is passed through to other
                                                 departments.
481
      520220    Non-Cap Equip Proceeds           Proceeds from the sale of non-capitalized              520200   R          N             N
                                                 equipment to external parties. For sales of
                                                 capitalized equipment, see Account 890105,
                                                 Gain/Loss on Sale of Fixed Assets.
482
      520221    OTC Royalty & Other Clearing     For use by the Office of Technology             520200          R          N             N
                                                 Commercialization (OTC) only to record revenues
                                                 related to royalty income, industry sponsored
                                                 research revenue, and service agreement
                                                 revenue.
483
      520277    Rfnds - Sales Serv Educ Act      Refunds associated with all sales and services of 520200        R          N             N
                                                 educational activities.
484
      520288    Sls Svc Educ Actv Cons Entry     For use by Accounting Services only to record     520200        R          N             N
                                                 consolidation, reclass, and adjusting journal
                                                 entries at the end of an accounting period (e.g.,
                                                 quarterly, annually) to properly present the
                                                 University’s external financial statements in
                                                 compliance with Generally Accepted Accounting
                                                 Principles (GAAP) and Governmental Accounting
                                                 Standards Board (GASB) guidelines.

485
      520299    Oth Sls Srvc of Educ Actv        Miscellaneous sales or services not appropriately 520200        R          N             N
                                                 included in other Sales and Services of
                                                 Educational Activities Accounts.
486
      520300    Clinical Services-Fin Bdg Only   Final Budget-Only account for revenues from       520000        R          N             N
                                                 Clinical Services. Represents roll-up of accounts
                                                 520301-520302.
487
      520301    Clinical Services-Students       Clinical services revenue (e.g., health services,      520300   R          N             N
                                                 dental clinics, medical clinics, veterinary clinics,
                                                 etc.) generated from care provided by students.
488
                                                                     FY2013 Accounts List



          A                        B                                        C                                 D            E              F              G

                                                                                                         Next Level Up   Account       Control       Statistical
 1     PS Value                Description                             Definition                            Value        Type         Account        Account
      520302    Clinical Services-Other           Clinical services revenue (e.g., health services,      520300        R           N             N
                                                  dental clinics, medical clinics, veterinary clinics)
                                                  generated from care provided by non-students.

489
      520400     Reportable Prog Inc-FinBdg Onl   Final Budget-Only account for Reportable       520000               R            N             N
                                                  Program Income. Represents roll-up of accounts
                                                  520401-520488.
490
      520401     Rpt Program Inc-Conf Courses     For use by Sponsored Projects Administration           520400       R            N             N
                                                  only, fees charged to participants for non-credit
                                                  conferences or courses sponsored by the
                                                  University.
491
      520402     Rpt ProgramInc-Multmed-DVD-Vid   For use by Sponsored Projects Administration           520400       R            N             N
                                                  only, revenues generated from the sale of all
                                                  forms of media (e.g., multimedia, DVDs, and
                                                  videos).
492
      520403     Rpt Program Inc-Dev Mat Prod     For use by Sponsored Projects Administration      520400            R            N             N
                                                  only, revenues generated from the sale of
                                                  research materials and products developed during
493                                               the course of the sponsored project.
      520404     Rpt Program Inc-Publ Prgm Mat    For use by Sponsored Projects Administration      520400            R            N             N
                                                  only, revenues generated from the sale of
494                                               publications and program materials.
      520405     Rpt Program Inc-Ag Prod          For use by Sponsored Projects Administration      520400            R            N             N
                                                  only, reportable revenues generated from the sale
                                                  of agricultural products such as crops, dairy and
                                                  livestock.
495
      520488     Program Income Cons Entry        For use by Accounting Services only to record     520400            R            N             N
                                                  consolidation, reclass, and adjusting journal
                                                  entries at the end of an accounting period (e.g.,
                                                  quarterly, annually) to properly present the
                                                  University’s external financial statements in
                                                  compliance with Generally Accepted Accounting
                                                  Principles (GAAP) and Governmental Accounting
                                                  Standards Board (GASB) guidelines.

496
                                                                  FY2013 Accounts List



          A                       B                                      C                               D            E              F              G

                                                                                                    Next Level Up   Account       Control       Statistical
 1     PS Value              Description                             Definition                         Value        Type         Account        Account
      520499    Rpt Program Inc-Oth Sales Svc    For use by Sponsored Projects Administration       520400        R           N             N
                                                 only, miscellaneous sales or services not
                                                 appropriately included in other Reportable
                                                 Program Income Accounts.
497
      520500    Non-Report Prog Inc-FinBdg Onl   Final Budget-Only account for Non-Reportable   520000           R            N             N
                                                 Program Income. Represents roll-up of accounts
                                                 520501-520599.
498
      520501    Non-Rpt Prgm Inc - Ag Prod       Revenues generated from the sale of agricultural   520500       R            N             N
                                                 products such as crops, dairy and livestock.
                                                 Reporting revenues to sponsor is not required.
499
      520502    Non-Rpt PI - Ext Sls NC Equip    Proceeds from the sale of non-capitalized       520500          R            N             N
                                                 equipment to external parties. For sales of
                                                 capitalized equipment, see Account 520504, Non-
                                                 Reportable Program Income-External Sales of
                                                 Capitalized Assets. Reporting revenues to
                                                 sponsor is not required.
500
      520503    Non-Rpt Prgm Inc-Conf Course     Fees charged to participants for non-credit        520500       R            N             N
                                                 conferences or courses sponsored by the
                                                 University. Reporting revenues to sponsor is not
                                                 required.
501
      520504    Non-Rpt PI - Ext Sls Cap Asts    Proceeds from the sale of capitalized fixed assets 520500       R            N             N
                                                 (originally coded to 168001 - 168810: equipment,
                                                 buildings, land, museums & collections, library
                                                 and reference books, infrastructure assets, and
                                                 leasehold improvements) to outside parties.
                                                 Reporting revenues to sponsor is not required.

502
      520505    Non-Rpt PI - Pub Prgm Mat        Revenues generated from the sale of publications 520500         R            N             N
                                                 and program materials. Reporting revenues to
                                                 sponsor is not required.
503
                                                                  FY2013 Accounts List



          A                       B                                       C                                 D           E              F              G

                                                                                                      Next Level Up   Account       Control       Statistical
 1     PS Value             Description                              Definition                           Value        Type         Account        Account
      520506    Non-Rpt ProgInc-Multmd-DVD-Vid   Revenues generated from the sale of all forms of     520500        R           N             N
                                                 media (e.g., multimedia, DVDs, and videos)
                                                 developed during the course of a sponsored
                                                 project. Reporting revenues to sponsor is not
                                                 required.
504
      520507    Non-Rpt Prog Inc-Dev Mat Prod    Revenues generated from the sale of research      520500          R            N             N
                                                 materials and products developed during the
                                                 course of a sponsored project. Reporting
505                                              revenues to sponsor is not required.
      520599    Non-Rpt PI - Oth Sales Svc       Miscellaneous sales or services not appropriately 520500          R            N             N
                                                 included in other Non-Reportable Program
                                                 Income Accounts. Reporting revenues to sponsor
506                                              is not required.
      520600    External Sales-Fin Bdg Only      Final Budget-Only account for revenues from       520000          R            N             N
                                                 External Sales. Represents roll-up of accounts
                                                 520601-520699.
507
      520601    Ext Sales for Aux ISO            Sales generated by auxiliaries and other self-        520600      R            N             N
                                                 supporting non-academic units to students,
                                                 faculty, staff, alumni, and the general public. Sales
                                                 to external entities by approved ISOs in academic
                                                 units are also recorded in this Account.
508
      520602    U of MN Med Center, Fairview     For use by Accounting Services only to record        520600       R            N             N
                                                 sales to the University of Minnesota Medical
                                                 Center, Fairview - University and Riverside
                                                 campuses only. Excludes sales to other Fairview
                                                 entities. Use Account 520601 for sales to other
                                                 Fairview entities, or 480102 for residents/fellows
                                                 contracts.
509
      520603    Conference Course Fees           Fees charged by auxiliaries and other self-          520600       R            N             N
                                                 supporting non-academic units to participants for
                                                 non-credit conferences or courses sponsored by
                                                 the University.
510
      520604    External Leases and Rentals      Revenues generated by auxiliaries and other self- 520600          R            N             N
                                                 supporting non-academic units from the lease or
                                                 rental of space or equipment.
511
                                                                   FY2013 Accounts List



          A                        B                                       C                                D        E              F              G

                                                                                                   Next Level Up   Account       Control       Statistical
 1     PS Value               Description                            Definition                        Value        Type         Account        Account
      520605    Copyright or TM Inc               Income generated by auxiliaries and other self-  520600        R           N             N
                                                  supporting non-academic units from copyrights or
                                                  trademarks.
512
      520606     Non-Cap Equip Proceeds-Auxil     Proceeds from the sale of non-capitalized          520600     R            N             N
                                                  equipment to external parties received by
                                                  auxiliaries and other self-supporting non-
513                                               academic units.
      520607     Fines and Fees-Auxiliary Units   Fines or fees assessed by auxiliaries and other    520600     R            N             N
                                                  self-supporting non-academic units to users of
                                                  products or services such as exhibition fees,
                                                  locker rental, and fees for late registration.
514
      520608     Publ and Program Mat             Revenues generated by auxiliaries and other self- 520600      R            N             N
                                                  supporting non-academic units from the sale of
                                                  publications and program materials including all
                                                  forms of media - books, pamphlets, CDs, videos,
                                                  slides, tapes, and photos.
515
      520609     Cost Reimbursements              Reimbursements of expenses incurred by             520600     R            N             N
                                                  auxiliaries and other self-supporting units
                                                  (excluding ISOs). Example: Aramark Food
                                                  Services agreements.
516
      520610     Sales Returns - External         Return of merchandise to auxiliaries and other self- 520600   R            N             N
                                                  supporting non-academic units by an external
                                                  customer because product is defective or does
                                                  not meet the customer’s needs, where a right of
                                                  return exists.
517
      520611     Sales Discounts - External       Reduction of the sales price by auxiliaries and    520600     R            N             N
                                                  other self-supporting non-academic units to an
                                                  external customer based on early payment,
                                                  volume or quantity discounts, or operational
                                                  pricing decisions.
518
      520612     Sales Allowances - External      Reduction of the sales price by auxiliaries and    520600     R            N             N
                                                  other self-supporting non-academic units to an
                                                  external customer based on condition of goods
                                                  (e.g., damaged merchandise).
519
                                                                   FY2013 Accounts List



          A                        B                                     C                                D              E              F              G

                                                                                                       Next Level Up   Account       Control       Statistical
 1     PS Value              Description                                Definition                        Value         Type         Account        Account
      520620    External Sales - Unrelated Inc    Revenues generated by auxiliaries and other self- 520600           R           N             N
                                                  supported nonacademic units that are i) from a
                                                  trade or business that is regularly carried on and
                                                  ii) unrelated to the University's tax-exempt mission
520
      520677     Refunds-Ext Sales No Cred Card   Refunds on external sales that will not be       520600          R             N             N
                                                  processed on credit cards. (See also 520610
                                                  Sales Returns-External and 520678, 520679,
                                                  520680 for credit card refunds.)
521
      520678     Refunds-Ext Sales Amer Express   Refunds and chargebacks on external sales        520600          R             N             N
                                                  processed on American Express credit cards.
                                                  (See also 520610 Sales Returns-External.)
522
      520679     Refunds-Ext Sales Visa/MC        Refunds and chargebacks on external sales        520600          R             N             N
                                                  processed on Visa/MasterCard credit or debit
                                                  cards. (See also 520610 Sales Returns-External.)
523
      520680     Refunds-Ext Sales Discover       Refunds and chargebacks on external sales        520600          R             N             N
                                                  processed on Discover credit cards. (See also
                                                  520610 Sales Returns-External.)
524
      520688     Aux Enterprise Sls Cons Entry    For use by Accounting Services only to record     520600         R             N             N
                                                  consolidation, reclass, and adjusting journal
                                                  entries at the end of an accounting period (e.g.,
                                                  quarterly, annually) to properly present the
                                                  University’s external financial statements in
                                                  compliance with Generally Accepted Accounting
                                                  Principles (GAAP) and Governmental Accounting
                                                  Standards Board (GASB) guidelines.

525
      520699     Other External Sales             Miscellaneous sales or services by auxiliaries and 520600        R             N             N
                                                  other self-supporting non-academic units not
                                                  appropriately included in other External Sales
                                                  Accounts.
526
                                                                   FY2013 Accounts List



          A                        B                                      C                                   D       E            F              G

                                                                                                  Next Level Up   Account       Control       Statistical
 1     PS Value              Description                             Definition                       Value        Type         Account        Account
      520700    Athletic Revenues-Fin Bdg Only   Final Budget-Only account for Athletic Revenues. 520000        R           N             N
                                                 Represents roll-up of accounts 520701-520799.
527
      520701    Athletic Non-Season TicketSale   Sales by intercollegiate athletics of non-season      520700     R         N             N
                                                 tickets to sporting events.
528
      520702    Athletic Season Ticket Sale      Sales by intercollegiate athletics of season tickets 520700      R         N             N
                                                 for sporting events.
529
      520703    Championships Tournaments        Revenue generated by intercollegiate athletics        520700     R         N             N
530                                              from championships and tournaments.
      520704    Athletic Marketing Sales         Revenue generated by intercollegiate athletics        520700     R         N             N
                                                 from advertisements, promotional events, and
                                                 sponsorships.
531
      520705    Athletic Radio TV Sales          Revenue generated by intercollegiate athletics        520700     R         N             N
532                                              from the sale of radio and TV broadcast rights.
      520706    Athl Copyright Trademark Inc     Revenue generated by intercollegiate athletics        520700     R         N             N
                                                 from the sale of athletic copyrights and
                                                 trademarks.
533
      520707    NCAA Big Ten Rev Sharing         Revenue sharing generated by intercollegiate          520700     R         N             N
                                                 athletics from contracts with the National
                                                 Collegiate Athletic Association (NCAA) for
                                                 Division One athletic programs, and Big Ten
                                                 conference members.
534
      520708    Athletic Royalties Income        Revenue generated by intercollegiate athletics for 520700        R         N             N
                                                 royalties.
535
      520709    Athletic Guarantees              Revenue remitted by intercollegiate athletics to        520700   R         N             N
                                                 visiting teams, in the form of either a percentage
                                                 of ticket sales or a flat fee, as incentives to play in
                                                 home facilities.
536
      520710    Athletic Parking                 Parking revenues collected by intercollegiate         520700     R         N             N
                                                 athletics but earned and owed to Parking
                                                 Services.
537
      520711    Athletic Handling Fees           Processing fees related to sales of tickets to        520700     R         N             N
                                                 athletic events and other athletic sales.
538
                                                                   FY2013 Accounts List



          A                           B                                   C                              D               E              F              G

                                                                                                       Next Level Up   Account       Control       Statistical
 1     PS Value               Description                               Definition                         Value        Type         Account        Account
      520799    Other Athletic Income             Miscellaneous revenue generated by                   520700        R           N             N
                                                  intercollegiate athletics not appropriately included
                                                  in other Athletics Accounts.
539
      540000     Gifts - Bdgt Dev Only            Budget Development-Only account for Gift          -              R             N             N
                                                  revenues. Represents roll-up of final budget-only
                                                  accounts 540100, 540200 and 540300.
540
      540100     Gifts & Beq-Non-Cap-FinBdg Onl   Final Budget-Only account for Non-Capital Gifts   540000         R             N             N
                                                  and Bequests. Represents roll-up of accounts
                                                  540101-540188.
541
      540101     Gifts and Bequests               Donations of funds or property from businesses, 540100           R             N             N
                                                  foundations, or individuals, or bequests from
                                                  individuals. To qualify as a gift or bequest, the fair
                                                  value of the resources received by the University
                                                  must be disproportionately greater than the goods
                                                  or services provided by the University to the
                                                  donor.
542
      540188     Gifts Bequests Cons Entry        For use by Accounting Services only to record     540100         R             N             N
                                                  consolidation, reclass, and adjusting journal
                                                  entries at the end of an accounting period (e.g.,
                                                  quarterly, annually) to properly present the
                                                  University’s external financial statements in
                                                  compliance with Generally Accepted Accounting
                                                  Principles (GAAP) and Governmental Accounting
                                                  Standards Board (GASB) guidelines.

543
      540200     Gifts & Beq-Capital-FinBdg Onl   Final Budget-Only account for Capital Gifts and  540000          R             N             N
                                                  Bequests. Represents roll-up of accounts 540201-
                                                  540288.
544
                                                                   FY2013 Accounts List



          A                        B                                      C                                 D             E              F              G

                                                                                                        Next Level Up   Account       Control       Statistical
 1     PS Value              Description                                  Definition                        Value        Type         Account        Account
      540201    Gifts and Bequests - Capital      Donations of funds or property received from          540200        R           N             N
                                                  businesses, foundations, or individuals, or
                                                  bequests from individuals that are: (1) either real
                                                  or personal property for the use of the institution;
                                                  (2) made for the purpose of purchasing buildings,
                                                  other facilities, equipment and land for use by the
                                                  institution; (3) restricted for construction or major
                                                  renovation of buildings and other facilities; (4)
                                                  made for the retirement of indebtedness. To
                                                  qualify as a capital gift/bequest, the fair value of
                                                  resources received by the University must be
                                                  disproportionately greater than the goods or
                                                  services provided by the University to the donor.

545
      540288     Cap Grnt Gifts Bqst Cons Entry   For use by Accounting Services only to record     540200         R              N             N
                                                  consolidation, reclass, and adjusting journal
                                                  entries at the end of an accounting period (e.g.,
                                                  quarterly, annually) to properly present the
                                                  University’s external financial statements in
                                                  compliance with Generally Accepted Accounting
                                                  Principles (GAAP) and Governmental Accounting
                                                  Standards Board (GASB) guidelines.

546
      540300     Addtns-Perm Endow-Fin Bdg Only   Final Budget-Only account for gifts representing   540000        R              N             N
                                                  Additions to Permanent Endowments.
                                                  Represents roll-up of accounts 540301-540388.
547
      540301     Permanent Endowment Gift         Gifts or bequests received with the intent that they 540300      R              N             N
                                                  become part of a True or Term endowment
                                                  principal. A True endowment requires that the
                                                  donation to the University be invested in
                                                  perpetuity and only the interest can be expended.
                                                  With a Term endowment, the interest income is
                                                  also expendable, but the invested principal may,
                                                  after a period of time or the happening of a
                                                  particular event, be expended.
548
                                                                  FY2013 Accounts List



          A                       B                                      C                                  D        E              F              G

                                                                                                   Next Level Up   Account       Control       Statistical
 1     PS Value            Description                                 Definition                      Value        Type         Account        Account
      540388    Addn Perm Endow Cons Entry       For use by Accounting Services only to record     540300        R           N             N
                                                 consolidation, reclass, and adjusting journal
                                                 entries at the end of an accounting period (e.g.,
                                                 quarterly, annually) to properly present the
                                                 University’s external financial statements in
                                                 compliance with Generally Accepted Accounting
                                                 Principles (GAAP) and Governmental Accounting
                                                 Standards Board (GASB) guidelines.

549
      560000    Endow Inc/PUF Distr-BdgDev Onl   Budget Development-Only account for                 -          R            N             N
                                                 Endowment Income and PUF Distributions.
                                                 Represents roll-up of final budget-only accounts
                                                 560100 and 560200.
550
      560100    PUF Distrib-Final Bdgt Only      Final Budget-Only account for PUF Distributions.    560000     R            N             N
                                                 Represents roll-up of accounts 560101-560102.
551
      560101    UMF PUF Income Distributions     Permanent University Fund (PUF) income                560100   R            N             N
                                                 distributions to the University from funds held by
552                                              the University of Minnesota Foundation.
      560102    MMF PUF Income Distributions     Permanent University Fund (PUF) income                560100   R            N             N
                                                 distributions to the University for funds held by the
                                                 University of Minnesota Medical Foundation.
553
      560200    Endowment Income Fin Bdg Only    Final Budget-Only account for Endowment             560000     R            N             N
                                                 Income. Represents roll-up of accounts 560201-
                                                 560202.
554
      560201    Endowment Income - CEF           For use by Accounting Services or the Office of 560200         R            N             N
                                                 Investments & Banking only for income earned on
                                                 endowments invested in the Consolidated
                                                 Endowment Fund (CEF) and recorded in target
                                                 operating Fund/DeptID/Programs designated to
555                                              receive quarterly distributions.
                                                                   FY2013 Accounts List



          A                       B                                       C                                D       E              F              G

                                                                                                 Next Level Up   Account       Control       Statistical
 1     PS Value            Description                                 Definition                    Value        Type         Account        Account
      560202    Endowment Income - GIP           For use by Accounting Services or the Office of 560200        R           N             N
                                                 Investments & Banking only for income earned on
                                                 quasi-endowments invested in the Group Income
                                                 Pool (GIP) and recorded in target operating
                                                 Fund/DeptID/Programs designated to receive
                                                 quarterly distributions.
556
      580000    Investment Inc Bdg Dev Only      Budget Development-Only account for Investment -              R           N             N
                                                 Income. Represents roll-up of final budget-only
                                                 accounts 580100, 580200 and 580300.

557
      580100    Investment Income Fin Bdg Only   Final Budget-Only account for Investment Income. 580000       R           N             N
                                                 Represents roll-up of accounts 580101-580199.

558
      580101    Investment Income - GIP          For use by Accounting Services or the Office of 580100        R           N             N
                                                 Investments & Banking only for income earned on
                                                 non-endowment investments (for long-term
                                                 reserves) in the Group Income Pool (GIP) and
                                                 recorded in target operating
                                                 Fund/DeptID/Programs designated to receive
                                                 quarterly distributions.
559
      580102    Investment Income - TIP          For use by the Office of Investments & Banking       580100   R           N             N
                                                 only for income earned on investments, market
                                                 value adjustments, premiums and discounts, and
                                                 management fees in the Temporary Investment
                                                 Pool (TIP).
560
      580103    Investment Income-Secur Lend     For use by the Office of Investments & Banking       580100   R           N             N
                                                 only for income earned on securities lending
                                                 trading, net of expenses related to the securities
                                                 lending program.
561
                                                                FY2013 Accounts List



          A                         B                                  C                                 D         E              F              G

                                                                                                 Next Level Up   Account       Control       Statistical
 1     PS Value              Description                           Definition                        Value        Type         Account        Account
      580104    Investment Income - SIF        For use by Accounting Services only for income    580100        R           N             N
                                               earned on investments excluded from investment
                                               pools at the request of the donor, or because the
                                               investments are not actively traded and do not
                                               have a measurable market value. These unpooled
                                               funds are Separately Invested Funds (SIF).

562
      580105    Invest Pool Inc Distribution   For use by Accounting Services or the Office of      580100   R             N             N
                                               Investments & Banking only for distributions of
                                               income and accumulated market gains (in
                                               accordance with spending policy) for both the
                                               Consolidated Endowment Fund (CEF) and Group
                                               Income Pool (GIP). The debit balance in this
                                               Account represents the gross amount of
                                               distributions to departments during the fiscal year.

563
      580106    Investment Pool Expenses       For use by Accounting Services or the Office of     580100    R             N             N
                                               Investments & Banking only for investment
                                               expenses related to the cost of administering the
                                               various investment pools (e.g., salary and fringe
                                               costs for personnel who administer or manage
                                               University investments).
564
      580107    Invest Port Income Received    For use by the Office of Investments & Banking      580100    R             N             N
                                               only for income received from various securities'
                                               investment portfolios. Separation of income
                                               received from income accrued (Account 580108)
                                               enables a reconciliation to investment manager
                                               reports.
565
      580108    Invest Port Income Accrued     For use by the Office of Investments & Banking      580100    R             N             N
                                               only for income accrued from various securities'
                                               investment portfolios.
566
      580109    Invest Port Real Gain Loss     For use by the Office of Investments & Banking      580100    R             N             N
                                               only for realized gains or losses on the sale of
567                                            securities within various investment portfolios.
                                                                   FY2013 Accounts List



          A                         B                                     C                              D           E              F              G

                                                                                                   Next Level Up   Account       Control       Statistical
 1     PS Value               Description                              Definition                      Value        Type         Account        Account
      580110    Invest Port Unreal Gn Ls          For use by the Office of Investments & Baning    580100        R           N             N
                                                  only for unrealized gains or losses due to the
                                                  change in market values of securities within
                                                  various investment portfolios.
568
      580111     RUMINCO Gain Loss Adj            For use by Accounting Services only for          580100       R            N             N
                                                  unrealized gains or losses on RUMINCO, Ltd.
                                                  investments.
569
      580188     Invest Inc Cons Entry            For use by Accounting Services only to record     580100      R            N             N
                                                  consolidation, reclass, and adjusting journal
                                                  entries at the end of an accounting period (e.g.,
                                                  quarterly, annually) to properly present the
                                                  University’s external financial statements in
                                                  compliance with Generally Accepted Accounting
                                                  Principles (GAAP) and Governmental Accounting
                                                  Standards Board (GASB) guidelines.
570
      580199     Other Investment Income          For use by Accounting Services only for income   580100       R            N             N
                                                  earned on notes and other resources such as
                                                  contracts for deed and unspent bond proceeds.
571
      580200     TIP Inc Distrib Fin Bdg Only     Final Budget-Only account for TIP Income         580000       R            N             N
                                                  Distribution. Represents roll-up of account
                                                  580201.
572
      580201     TIP Income Distributions         Temporary Investment Pool (TIP) income received 580200        R            N             N
                                                  at the departmental or collegiate level.
573
      580300     Net Chng FMV Invst Fin Bdg Onl   Final Budget-Only account for Net Change in the 580000        R            N             N
                                                  Fair Market Value of Investments. Represents roll-
574                                               up of accounts 580301-580388.
      580301     Gn Ls Withdrawals Inv Pools      For use by Accounting Services only for realized 580300       R            N             N
                                                  gains or losses recognized when an endowment
                                                  or investment is withdrawn from a unitized
                                                  investment pool (e.g., CEF and GIP).
575
                                                                  FY2013 Accounts List



          A                       B                                      C                              D            E              F              G

                                                                                                   Next Level Up   Account       Control       Statistical
 1     PS Value              Description                              Definition                       Value        Type         Account        Account
      580302    Mkt Value Adj - Unitized         For use by Accounting Services only for           580300        R           N             N
                                                 unrealized gains or losses due to the change in
                                                 market values of securities within unitized
                                                 investment pools (e.g., CEF and GIP).
576
      580303    Gn Ls Non-Unitized Securities    For use by Accounting Services only for           580300       R            N             N
                                                 unrealized and realized gains or losses due to
                                                 sales or change in market values of securities
577                                              within Separately Invested Funds (SIF).
      580304    Mkt Value Adj - Non-Unitized     For use by Accounting Services only for           580300       R            N             N
                                                 unrealized and realized gains or losses due to
                                                 sales or change in market values of securities
578                                              within the Temporary Investment Pool (TIP).
      580388    Net Chg in FMV Cons Entry        For use by Accounting Services only for to record 580300       R            N             N
                                                 consolidation, reclass, and adjusting journal
                                                 entries at the end of an accounting period (e.g.,
                                                 quarterly, annually) to properly present the
                                                 University’s external financial statements in
                                                 compliance with Generally Accepted Accounting
                                                 Principles (GAAP) and Governmental Accounting
                                                 Standards Board (GASB) guidelines.

579
      590000    Other Revenue-Bdg Dev Only       Budget Development-Only account for Other         -            R            N             N
                                                 Revenues. Represents roll-up of final budget-only
                                                 accounts 590100, 590200 and 590300.
580
      590100    Other Operating Rev-FinBdg Onl   Final Budget-Only account for Other Operating     590000       R            N             N
                                                 Revenues. Represents roll-up of accounts
                                                 590188-590199.
581
                                                                  FY2013 Accounts List



          A                       B                                      C                                 D         E              F              G

                                                                                                   Next Level Up   Account       Control       Statistical
 1     PS Value             Description                                Definition                      Value        Type         Account        Account
      590188    Other Op Revenues Cons Entry     For use by Accounting Services only to record     590100        R           N             N
                                                 consolidation, reclass, and adjusting journal
                                                 entries at the end of an accounting period (e.g.,
                                                 quarterly, annually) to properly present the
                                                 University’s external financial statements in
                                                 compliance with Generally Accepted Accounting
                                                 Principles (GAAP) and Governmental Accounting
                                                 Standards Board (GASB) guidelines.

582
      590190    Accounts Receivable Late Fees    Late fees and other finance charges assessed        590100    R             N             N
                                                 against accounts receivable balances (not
                                                 including student loans).
583
      590199    Other Operating Revenue          This account should be used very rarely, only by    590100    R             N             N
                                                 central administration units. Only operating
                                                 revenues that cannot be defined elsewhere can
                                                 be coded to this account. Contact Accounting
                                                 Services for assistance with use of this account.
584
      590200    Other Non-Oper Rev-FinBdg Only   Final Budget-Only account for Other Non-            590000    R             N             N
                                                 Operating Revenues. Represents roll-up of
                                                 accounts 590202-590299.
585
      590202    IRS Settlements                  Funds received from the Internal Revenue Service 590200       R             N             N
                                                 for settlement of tax disputes.
586
      590203    Insrnc Claim Settlemnt Proceed   Funds received as proceeds from insurance           590200    R             N             N
                                                 claims.
587
      590204    Excess Power, Sales of           Revenues from sales of excess electricity, gas,      590200   R             N             N
                                                 wind, power, or other utility related power sources
                                                 to another third party. This account excludes any
                                                 transaction activity that is directly tied to both a
                                                 derivative contract and its associated
                                                 counterparty.
588
                                                                  FY2013 Accounts List



          A                        B                                     C                                D          E              F              G

                                                                                                   Next Level Up   Account       Control       Statistical
 1     PS Value             Description                               Definition                       Value        Type         Account        Account
      590205    Non-Operating Royalties          Revenue generated from the exploration /          590200        R           N             N
                                                 extraction of natural resources such as oil, gas,
                                                 minerals, and timber or other royalty payments
                                                 received outside of the University's general
                                                 operations and overall mission of Research and
                                                 Discovery; Teaching and Learning; and Outreach
                                                 and Public Service. This excludes any revenue
                                                 that is considered a permanent endowment.

589
      590206    Recyclable Materials (Non-Op)    Non-operating revenues generated from the sale      590200    R             N             N
                                                 of recyclable materials. Replaces Account
                                                 520214 effective 7/1/2012.
590
      590288    Other Non-Op Rev Cons Entry      For use by Accounting Services only to record     590200      R             N             N
                                                 consolidation, reclass, and adjusting journal
                                                 entries at the end of an accounting period (e.g.,
                                                 quarterly, annually) to properly present the
                                                 University’s external financial statements in
                                                 compliance with Generally Accepted Accounting
                                                 Principles (GAAP) and Governmental Accounting
                                                 Standards Board (GASB) guidelines.

591
      590299    Other Non-Operating Revenue      This account should be used very rarely, only by    590200    R             N             N
                                                 central administration units. Only non-operating
                                                 revenues that cannot be defined elsewhere can
                                                 be coded to this account. Contact Accounting
                                                 Services for assistance with use of this account.
592
      590300    Stdt Ln Interst Inc-FinBdg Onl   Final Budget-Only account for Student Loan          590000    R             N             N
                                                 Interest Income. Represents roll-up of accounts
                                                 590301-590399.
593
      590301    Stu Loan Accrued Int Adj         For use by Accounting Services only to record       590300    R             N             N
594                                              accrued interest income on student loans.
                                                               FY2013 Accounts List



          A                       B                                    C                               D            E              F              G

                                                                                                  Next Level Up   Account       Control       Statistical
 1     PS Value            Description                             Definition                         Value        Type         Account        Account
      590302    DHHS Stu Loan Int             For use only by the Office of Student Finance for   590300        R           N             N
                                              interest only recorded on the assignment of a
                                              student loan to the Department of Health and
                                              Human Services (DHHS). The offset to this
                                              revenue is cancellation of the interest on these
                                              loans, recorded in Account 890306.
595
      590303    Other Student Loan Interest   Other interest earned and collected on student      590300       R            N             N
596                                           loans.
      590304    Borrower Reimb Coll Cost      Reimbursements from students for collection         590300       R            N             N
                                              costs charged to the University by collection
                                              agencies related to delinquent student loans.
597
      590305    Borrower Reimb Legal Costs    Reimbursements from students for legal costs        590300       R            N             N
                                              charged to the University related to delinquent
                                              student loans.
598
      590306    Student Loan Late Fees        Late fees collected on student loans.               590300       R            N             N
599
      590307    Federal Reimbursements        Reimbursements received from the Federal            590300       R            N             N
                                              Government for cancellations of student loans
                                              due to service of the borrowers (e.g., Peace
                                              Corps, Law Enforcement, Teaching).
600
      590308    Loan Proceeds                 Loan proceeds received from lenders. For use by 590300           R            N             N
                                              Campus level student finance/financial aid offices
                                              only.
601
      590388    Stu Loan Int Inc Cons Entry   For use by Accounting Services only to record     590300         R            N             N
                                              consolidation, reclass, and adjusting journal
                                              entries at the end of an accounting period (e.g.,
                                              quarterly, annually) to properly present the
                                              University’s external financial statements in
                                              compliance with Generally Accepted Accounting
                                              Principles (GAAP) and Governmental Accounting
                                              Standards Board (GASB) guidelines.
602
      590399    Other Student Loan Income     Other income related to student loans.              590300       R            N             N
603
                                                                  FY2013 Accounts List



          A                       B                                      C                               D                E              F              G

                                                                                                    Next Level Up       Account       Control       Statistical
 1     PS Value              Description                              Definition                       Value             Type         Account        Account
      590450    Carryfwd Correction-Contra       To record offset to amounts recorded in account                    R             N             N
                                                 590451; required for a balanced journal entry.
                                                 Amounts in this account are not included in
                                                 carryforward calculation or department reports.
604
      590451    Carryforward Correction          To record adjustments to prior available balance                   R             N             N
                                                 (carryforward) amounts due to change in chart of
                                                 accounts structure or update of calculation
                                                 process. For use by Accounting Services only.
605
      600000    Transfer In - Bdg Dev Only       Budget Development-Only account for Transfers      -               R             N             N
                                                 In. Represents roll-up of final budget-only
                                                 accounts 600100, 600200, 600300 and 600400.
606                                              To be used only with account 610000.
      600100    Mandatory Trsfrs In-FinBdg Onl   Final Budget-Only account for Mandatory            600000          R             N             N
                                                 Transfers In. Represents roll-up of account
                                                 600101. To be used only with account 610100.
607
      600101    Mandatory Transfers In           Mandatory transfers are permanent movements of 600100              R             N             N
                                                 resources due to external or legal obligations,
                                                 such as bond resolutions or indenture
                                                 agreements. Mandatory transfers may be inter-
                                                 fund or intra-fund. Mandatory transfers-in must be
                                                 used with 610101, the mandatory transfer-out
                                                 Account.
608
      600200    Non-Mand Int Trsfr In-FinBdg O   Final Budget-Only account for Int Non-Mandatory 600000             R             N             N
                                                 Transfers In. Represents roll-up of accounts
                                                 600201-600206. To be used only with account
                                                 610200.
609
      600201    NMTI - Same Fund - Same RRC      Non-mandatory transfers-in between departments 600200              R             N             N
                                                 within an RRC using the same fund. To be used
                                                 only with Account 610201.
610
      600202    NMTI - Same Fund - Diff RRC      Non-mandatory transfers-in between RRCs using 600200               R             N             N
                                                 the same fund. To be used only with Account
                                                 610202.
611
                                                                 FY2013 Accounts List



         A                       B                                      C                                D        E              F              G

                                                                                                Next Level Up   Account       Control       Statistical
 1     PS Value            Description                             Definition                       Value        Type         Account        Account
      600203    NMTI-Same Fund-Same DeptID      Non-mandatory transfers-in within a department  600200        R           N             N
                                                using the same fund. To be used only with
                                                Account 610203. Within an RRC, the RRC
                                                Manager has the discretion to define a
                                                department as a DeptID or as a Z DeptID (budget
                                                DeptID).
612
      600204   NMTI - Diff Fund - Same RRC      Non-mandatory transfers-in within an RRC using    600200     R            N             N
                                                different funds. To be used only with Account
                                                610204.
613
      600205   NMTI - Diff Fund-Diff RRC        Non-mandatory transfers-in between RRCs using 600200         R            N             N
                                                different funds. To be used only with Account
                                                610205.
614
      600206   NMTI - Diff Fund - Same DeptID   Non-mandatory transfers-in between Programs or 600200        R            N             N
                                                Projects within a department using different funds.
                                                To be used only with Account 610206. Within an
                                                RRC, the RRC Manager has the discretion to
                                                define a department as a DeptID or as a Z DeptID
615                                             (budget DeptID).
      600300   Non-Mand Oth Trsfr In-FinBdg O   Final Budget-Only account for Other Non-            600000   R            N             N
                                                Mandatory Transfers In. Represents roll-up of
                                                accounts 600301-600308. To be used only with
                                                account 610300.
616
      600301   NMTI - Equip Replace             Non-mandatory transfers-in from a current fund to 600300     R            N             N
                                                plant fund for equipment replacement. For a
                                                transfer from an ISO, the transfer-in represents
                                                the periodic depreciation on capital equipment
                                                purchased on behalf of the ISO. To be used only
                                                with Account 610301.
617
      600302   NMTI - Invest Withdraw           For Accounting Services use only for non-       600300       R            N             N
                                                mandatory transfers-in for investments and
                                                withdrawals between funds. To be used only with
                                                Account 610302.
618
                                                                  FY2013 Accounts List



          A                        B                                      C                                D         E              F              G

                                                                                                   Next Level Up   Account       Control       Statistical
 1     PS Value             Description                              Definition                        Value        Type         Account        Account
      600303    NMTI - Endowment Gain            For Accounting Services use only for non-         600300        R           N             N
                                                 mandatory transfers-in for endowment gains
                                                 distributions between funds. To be used only with
                                                 Account 610303.
619
      600304    NMTI - Fixed Price Contract      For Sponsored Projects Administration use only       600300   R             N             N
                                                 for non-mandatory transfers-in for fixed price
                                                 contracts between funds. To be used only with
                                                 Account 610304.
620
      600305    NMTI - FM Projects               For use by Facilities Management and the Office      600300   R             N             N
                                                 of Budget and Finance only for non-mandatory
                                                 transfers-in for Facilities Management projects or
                                                 construction requirements between funds. To be
                                                 used only with Account 610305.
621
      600306    NMTI - Internal Loan Principal   For Accounting Services use only for non-          600300     R             N             N
                                                 mandatory transfers-in between funds for principal
                                                 (not interest) on internal loans arranged and
                                                 documented by letters of agreement between a
                                                 department and the Office of Budget and Finance.
                                                 To be used only with Account 610306.
622
      600307    NMTI - Internal Loan Interest    For Accounting Services use only for non-         600300      R             N             N
                                                 mandatory transfers-in between funds for interest
                                                 (not principal) on internal loans arranged and
                                                 documented by letters of agreement between a
                                                 department and the Office of Budget and Finance.
                                                 To be used only with Account 610307.
623
      600308    NMTI - ISO Subsidy               Non-mandatory transfers-in to subsidize ISO         600300    R             N             N
                                                 activities when an ISO is not recovering all of its
                                                 costs through the rates it charges other University
                                                 departments. To be used only with Account
                                                 610308.
624
                                                                  FY2013 Accounts List



          A                       B                                      C                               D            E              F              G

                                                                                                    Next Level Up   Account       Control       Statistical
 1     PS Value              Description                            Definition                          Value        Type         Account        Account
      600400    NMTI - Central Rsrv FinBdg Onl   Final Budget-Only account for transfers in of      600000        R           N             N
                                                 Central Reserve funding. Represents roll-up of
                                                 account 600401. To be used only with account
                                                 610400.
625
      600401    NMTI - Central Reserve           Non-mandatory transfers-in related to central      600400       R            N             N
                                                 reserves funding. Funds will be transferred from
                                                 Central to units and also among programs within
                                                 units. To be used only with account 610401.
626
      610000    Transfers Out-Bdg Dev Only       Budget Development-Only account for Transfers      -            E            N             N
                                                 Out. Represents roll-up of final budget-only
                                                 accounts 610100, 610200, 610300 and 610400.
                                                 To be used only with account 600000.
627
      610100    Mandatory Trsfr Out-FinBdg Onl   Final Budget-Only account for Mandatory            610000       E            N             N
                                                 Transfers Out. Represents roll-up of account
                                                 610101. To be used only with account 600100.
628
      610101    Mandatory Transfers Out          Mandatory transfers are permanent movements of 610100           E            N             N
                                                 resources due to external or legal obligations,
                                                 such as bond resolutions or indenture
                                                 agreements. Mandatory transfers may be inter-
                                                 fund or intra-fund. Mandatory transfers-out must
                                                 be used with 600101, the mandatory transfer-in
                                                 Account.
629
      610200    Non-Mand Int Trsfr Out-FinBdg    Final Budget-Only account for Int Non-Mandatory 610000          E            N             N
                                                 Transfers Out. Represents roll-up of accounts
                                                 610201-610206. To be used only with account
                                                 600200.
630
      610201    NMTO-Same Fund-Same RRC          Non-mandatory transfers-out between            610200           E            N             N
                                                 departments within an RRC using the same fund.
                                                 To be used only with Account 600201.
631
      610202    NMTO-Same Fund-Diff RRC          Non-mandatory transfers-out between RRCs           610200       E            N             N
                                                 using the same fund. To be used only with
                                                 Account 600202.
632
                                                                FY2013 Accounts List



         A                      B                                      C                              D           E              F              G

                                                                                                Next Level Up   Account       Control       Statistical
 1     PS Value           Description                              Definition                       Value        Type         Account        Account
      610203    NMTO-Same Fund-Same DeptID      Non-mandatory transfers-out within a department 610200        E           N             N
                                                using the same fund. To be used only with
                                                Account 600203. Within an RRC, the RRC
                                                Manager has the discretion to define a
                                                department as a DeptID or as a Z DeptID (budget
                                                DeptID).
633
      610204   NMTO - Diff Fund-Same RRC        Non-mandatory transfers-out within an RRC using 610200      E             N             N
                                                different funds. To be used only with Account
                                                600204.
634
      610205   NMTO - Diff Fund-Diff RRC        Non-mandatory transfers-out between RRCs         610200     E             N             N
                                                using different funds. To be used only with
                                                Account 600205.
635
      610206   NMTO - Diff Fund - Same DeptID   Non-mandatory transfers-out between             610200      E             N             N
                                                UMPrograms and Projects within a department
                                                using different funds. To be used only with
                                                Account 600206. Within an RRC, the RRC
                                                Manager has the discretion to define a
                                                department as a DeptID or as a Z DeptID (budget
                                                DeptID).
636
      610300   Non-Mand Oth Trsfr Out-FinBdg    Final Budget-Only account for Other Non-         610000     E             N             N
                                                Mandatory Transfers Out. Represents roll-up of
                                                accounts 610301-610308. To be used only with
                                                account 600300.
637
      610301   NMTO - Equip Replace             Non-mandatory transfers-out for from a current  610300      E             N             N
                                                fund to a plant fund for equipment replacement.
                                                For a transfer from an ISO, the transfer-out
                                                represents the periodic depreciation on capital
                                                equipment purchased on behalf of the ISO. To be
638                                             used only with Account 600301.
      610302   NMTO - Invest Withdraw           For Accounting Services use only for non-       610300      E             N             N
                                                mandatory transfers-out for investments and
                                                withdrawals between funds. To be used only with
                                                Account 600302.
639
                                                                  FY2013 Accounts List



          A                       B                                      C                                D          E              F              G

                                                                                                   Next Level Up   Account       Control       Statistical
 1     PS Value            Description                               Definition                        Value        Type         Account        Account
      610303    NMTO - Endowment Gain            For Accounting Services use only for non-         610300        E           N             N
                                                 mandatory transfers-out for endowment gains
                                                 distributions between funds. To be used only with
                                                 Account 600303.
640
      610304    NMTO - Fixed Price Contract      For Sponsored Projects Administration use only    610300      E             N             N
                                                 for non-mandatory transfers-out for fixed price
                                                 contracts between funds. To be used only with
                                                 Account 600304.
641
      610305    NMTO - FM Projects               For use by Facilities Management and the Office 610300        E             N             N
                                                 of Budget and Finance only for non-mandatory
                                                 transfers-out for Facilities Management projects or
                                                 construction requirements between funds. To be
                                                 used only with Account 600305.
642
      610306    NMTO - Internal Loan Principal   For Accounting Services use only for non-           610300    E             N             N
                                                 mandatory transfers-out between funds for
                                                 principal (not interest) on internal loans arranged
                                                 and documented by letters of agreement between
                                                 a department and the Office of Budget and
                                                 Finance. To be used only with Account 600306.
643
      610307    NMTO - Internal Loan Interest    For Accounting Services use only for non-           610300    E             N             N
                                                 mandatory transfers-out between funds for
                                                 interest (not principal) on internal loans arranged
                                                 and documented by letters of agreement between
                                                 a department and the Office of Budget and
                                                 Finance. To be used only with Account 600307.

644
      610308    NMTO - ISO Subsidy               Non-mandatory transfers-out to subsidize ISO        610300    E             N             N
                                                 activities when an ISO is not recovering all of its
                                                 costs through the rates it charges other University
                                                 departments. To be used only with Account
                                                 600308.
645
                                                                  FY2013 Accounts List



          A                          B                                    C                               D           E              F              G

                                                                                                    Next Level Up   Account       Control       Statistical
 1     PS Value            Description                              Definition                          Value        Type         Account        Account
      610400    NMTO - Central Reserve Fin Bdg   Final Budget-Only account for transfer out of      610000        E           N             N
                                                 Central Reserve funding. Represents roll-up of
                                                 value 610401. To be used only with account
                                                 600400.
646
      610401    NMTO - Central Reserve           Non-mandatory transfers-out related to central     610400       E            N             N
                                                 reserves funding. Funds will be transferred from
                                                 Central to units and also among programs within
                                                 units. To be used only with account 600401.
647
      700000    Salaries - Budget Develop Only   Budget-Development Only account for Salaries.      -            E            N             N
                                                 Represents roll-up of final budget-only accounts
                                                 700100-700900.
648
      700100    Salaries-Faculty-Fin Bdg Only    Final Budget-Only account for faculty salaries.    700000       E            N             N
                                                 Represents roll-up of account 700101.
649
      700101    Salaries - Faculty               Salary and wage compensation paid to faculty.      700100       E            N             N
650                                              Includes job codes 9401-9410 and 9810.
      700200    Salaries-Prof&Adm-Fin Bdg Only   Final Budget-Only account for Prof & Admin         700000       E            N             N
                                                 Salaries. Represents roll-up of account 700201.
651
      700201    Salaries-Professional & Admin    Salary and wage compensation paid to                700200      E            N             N
                                                 professional and administrative staff. Includes job
                                                 codes 93XX, 9621-9640, 97XX, 9900-9939 and
                                                 9997.
652
      700300    Salaries-Grd/Pr w/Tuitn-FinBdg   Final Budget-Only account for Graduate Student 700000           E            N             N
                                                 Salaries with Tuition Benefit. Represents roll-up
653                                              of accounts 700301, 703150.
      700301    Salaries-Grad/Pr Stdt-Tuit Ben   Salary and wage compensation paid to academic 700300            E            N             N
                                                 graduate and professional students in positions
                                                 eligible for the tuition fringe benefit. Includes job
                                                 codes 9510, 9511, 9515, 9517-9519, 9521, 9526-
                                                 9529, 9531-9533, 9538, 9549, 9553-9554, 9559
                                                 and 9574.
654
                                                                  FY2013 Accounts List



          A                          B                                   C                                D               E              F              G

                                                                                                        Next Level Up   Account       Control       Statistical
 1     PS Value              Description                                 Definition                        Value         Type         Account        Account
      700302    Salaries-Grd/Pr Std-No TuitBen    Salary and wage compensation paid to academic 700310                E           N             N
                                                  graduate and professional students in positions
                                                  that are not eligible for the tuition fringe benefit.
                                                  Includes job codes 9514, 9516, 9535, 9539, 9540,
                                                  9545-9548, 9552, 9555-9558, 9571-9573, and
                                                  9575.
655
      700310     Salaries-Grd/Pr No Tuit-FinBdg   Final Budget-Only account for Graduate Student 700000            E              N             N
                                                  Salaries without Tuition Benefit. Represents roll-
656                                               up of accounts 700302, 703250.
      700400     Salaries-Undergrad-FinBdg Only   Final Budget-Only account for Undergraduate        700000        E              N             N
                                                  Student Salaries. Represents roll-up of accounts
                                                  700401-700450.
657
      700401     Salaries - Undergrad Academic    Salary and wage compensation paid to          700400             E              N             N
                                                  undergraduate academic students. Includes job
                                                  codes 9512-9513 and 9522-9525. Excludes work
                                                  study.
658
      700402     Salaries - Undergrad Non-Acad    Salary and wage compensation paid to             700400          E              N             N
                                                  undergraduate non-academic students. Includes
659                                               job codes 2XXX. Excludes work study.
      700500     Salaries-CSBU-Fin Bdgt Only      Final Budget-Only account for Civil              700000          E              N             N
                                                  Service/Baragaining Unit Salaries. Represents
660                                               roll-up of accounts 700501-700504.
      700501     Salaries - Civil Service         Salary and wage compensation paid to Civil       700500          E              N             N
                                                  Service employees. Includes job codes 0XXX,
                                                  35XX, and 7XXX-84XX, 8635-8636, 9210, 9970-
                                                  9973 and 9995-9996.
661
      700502     Salaries - AFSCME                Salary and wage compensation paid to employees 700500            E              N             N
                                                  represented by the AFSCME union. Includes job
                                                  codes 18XX, 49XX and 50XX.
662
      700503     Salaries - Teamsters/Law Enfrc   Salary and wage compensation paid to employees 700500            E              N             N
                                                  represented by the Teamsters and Law
                                                  Enforcement Labor Services unions. Includes job
                                                  codes 60XX and 6912-6915.
663
                                                                   FY2013 Accounts List



          A                        B                                      C                               D          E              F              G

                                                                                                   Next Level Up   Account       Control       Statistical
 1     PS Value               Description                            Definition                       Value         Type         Account        Account
      700504    Salaries - Trades                 Salary and wage compensation paid to employees 700500          E           N             N
                                                  represented by trades unions. Includes job codes
                                                  5201-5499 and 8606-8607.
664
      700900     Salaries Cons Entry-FinBdg Onl   Final Budget-Only account for Salaries           700000      E             N             N
                                                  Consolidating Entries. Represents roll-up of
                                                  account 700988.
665
      700988     Salaries Cons Entry              For use by Accounting Services only to record     700900     E             N             N
                                                  consolidation, reclass, and adjusting journal
                                                  entries at the end of an accounting period (e.g.,
                                                  quarterly, annually) to properly present the
                                                  University’s external financial statements in
                                                  compliance with Generally Accepted Accounting
                                                  Principles (GAAP) and Governmental Accounting
                                                  Standards Board (GASB) guidelines.

666
      703150     Salaries-Wk Study Gr/Pr w/Tuit   Work study-subsidized salary and wage           700300       E             N             N
                                                  compensation for eligible graduate students as
                                                  determined by the Office of Student Finance.
                                                  Includes job codes 9510, 9511, 9515, 9517-9519,
                                                  9521, 9526-9529, 9531-9533, 9538, 9553-9554,
                                                  9559 and 9574.
667
      703250     Salaries-Wk Study Gr/Pr NoTuit   Work study-subsidized salary and wage              700310    E             N             N
                                                  compensation for eligible professional students as
                                                  determined by the Office of Student Finance.
                                                  Includes job codes 9514, 9516, 9535, 9539, 9540,
                                                  9545-9549, 9552, 9555-9558, 9571-9573, 9575
                                                  and 9580-9581.
668
      704150     Salaries-Wk Study UG Academic    Work study-subsidized salary and wage            700400      E             N             N
                                                  compensation for eligible undergraduate
                                                  academic students as determined by the Office of
                                                  Student Finance. Includes job codes 9512-9513
                                                  and 9522-9525.
669
                                                                  FY2013 Accounts List



          A                        B                                     C                                D         E              F              G

                                                                                                  Next Level Up   Account       Control       Statistical
 1     PS Value              Description                             Definition                       Value        Type         Account        Account
      704250    Salaries-Wk Study UG Non-Acad    Work study-subsidized salary and wage            700400        E           N             N
                                                 compensation for eligible undergraduate non-
                                                 academic students as determined by the Office of
                                                 Student Finance. Includes job codes 2XXX.
670
      705250    Salaries-Wk Study AFSCME         Work study-subsidized salary and wage               700500   E             N             N
                                                 compensation for eligible graduate students
                                                 working in an AFSCME job code as determined
                                                 by the Office of Student Finance. Includes job
                                                 codes 18XX, 49XX and 50XX.
671
      705350    Salaries-Wk Study Tmstr/LawEnf   Work study-subsidized salary and wage               700500   E             N             N
                                                 compensation for eligible graduate students
                                                 working in a Teamster or Law Enforcement job
                                                 code as determined by the Office of Student
                                                 Finance. Includes job codes 60XX and 6912-
                                                 6915.
672
      710000    Fringe Benefits-Budget Dev Onl   Budget Development-Only account for Fringe          -        E             N             N
                                                 Benefits. Represents roll-up of final budget-only
                                                 accounts 710100-710700.
673
      710100    Fringe - Faculty-Fin Bdg Only    Final Budget-Only account for Faculty Fringe        710000   E             N             N
                                                 Benefits. Represents roll-up of account 710101.
674
      710101    Fringe - Faculty                 Fringe benefits assessed to departments for         710100   E             N             N
                                                 faculty. Includes job codes 9401-9410 and 9810.

675
      710200    Fringe - P&A-Fin Bdg Only        Final Budget-Only account for Prof & Admin          710000   E             N             N
                                                 Fringe Benefits. Represents roll-up of account
                                                 710201.
676
      710201    Fringe - Prof and Admin          Fringe benefits assessed to departments for     710200       E             N             N
                                                 professional and administrative employees.
                                                 Includes job codes 93XX, 9621-9640, 97XX, 9900-
                                                 9939 and 9997.
677
                                                                  FY2013 Accounts List



          A                       B                                      C                                  D          E              F              G

                                                                                                     Next Level Up   Account       Control       Statistical
 1     PS Value              Description                              Definition                        Value         Type         Account        Account
      710300    Fringe-Grad/Pr w/Tuitn-FinBdg    Final Budget-Only account for Graduate Student 710000             E           N             N
                                                 Fringe Benefits including tuition. Represents roll-
                                                 up of account 710301.
678
      710301    Fringe-Grad/Pr Stdt-Tuit Ben     Fringe benefits assessed to departments for       710300        E             N             N
                                                 graduate and professional students in positions
                                                 that are eligible for the tuition fringe benefit.
                                                 Includes job codes 9510, 9511, 9515, 9517-9519,
                                                 9521, 9526-9529, 9531-9533, 9538, 9549, 9553-
                                                 9554, 9559 and 9574.
679
      710302    Fringe-Grad/Pr Stdt-NoTuit Ben   Fringe benefits assessed to departments for           710300    E             N             N
                                                 graduate and professional students in positions
                                                 that are not eligible for the tuition fringe benefit.
                                                 Includes job codes 9514, 9516, 9535, 9539, 9540,
                                                 9545-9548, 9552, 9555-9558, 9571-9573, and
                                                 9575.
680
      710310    Fringe-Grad/Pr No Tuitn-FinBdg   Final Budget-Only account for Graduate Student 710000           E             N             N
                                                 Fringe Benefits including tuition. Represents roll-
                                                 up of account 710302.
681
      710400    Fringe-Undergrd Std-FinBdg Onl   Final Budget-Only account for Undergraduate         710000      E             N             N
                                                 Student Fringe Benefits. Represents roll-up of
                                                 accounts 710401-710402.
682
      710401    Fringe-Undergrad Acad Stdnt      Fringe benefits assessed to departments for         710400      E             N             N
                                                 undergraduate academic students. Includes job
                                                 codes 9512-9513 and 9522-25. Excludes work
                                                 study.
683
      710402    Fringe-Undergrad NonAcad Stdnt   Fringe benefits assessed to departments for         710400      E             N             N
                                                 undergraduate non-academic students. Includes
684                                              job codes 2XXX. Excludes work study.
      710500    Fringe - CSBU-Fin Bdg Only       Final Budget-Only account for Civil                 710000      E             N             N
                                                 Service/Bargaining Unit Fringe Benefits.
685                                              Represents roll-up of accounts 710501-710505.
                                                                   FY2013 Accounts List



          A                        B                                      C                                D            E              F              G

                                                                                                      Next Level Up   Account       Control       Statistical
 1     PS Value                Description                            Definition                          Value        Type         Account        Account
      710501    Fringe - Civil Service            Fringe benefits assessed to departments for Civil   710500        E           N             N
                                                  Service employees. Includes job codes 0XXX,
                                                  35XX, 7XXX-84XX, 8635-8636, 9210, 9970-9973
                                                  and 9995-9996.
686
      710502     Fringe - AFSCME                  Fringe benefits assessed to departments for         710500       E            N             N
                                                  AFSCME employees. Includes job codes 18XX,
                                                  49XX and 50XX.
687
      710503     Fringe - Teamsters/Law Enfrcmt   Fringe benefits assessed to departments for       710500         E            N             N
                                                  Teamsters and Law Enforcement Services
                                                  employees, except for trades unions fringe
                                                  benefits recorded in Account 710504. Includes job
                                                  codes 60XX and 6912-6915.
688
      710504     Fringe - Trades                  Fringe benefits, excluding FICA, assessed to     710500          E            N             N
                                                  departments for trades employees, including
                                                  payments to the trades unions for those benefits
                                                  that the University does not provide to trades
                                                  employees directly. Includes job codes 5201-5499
                                                  and 8606-8607.
689
      710505     Fringe - Teamster Empl Asst      Charges to departments for every hour a             710500       E            N             N
                                                  Teamster works. The money collected from
                                                  departments is later forwarded to the Teamsters
                                                  Union for its Employee Assistance Program (per
                                                  contract).
690
      710600     Dir Chrg Fringe Ben-FinBd Only   Final Budget-Only account for Direct Charge         710000       E            N             N
                                                  Fringe Benefits. Represents roll-up of accounts
                                                  710601-710614.
691
                                                                  FY2013 Accounts List



          A                         B                                    C                                 D            E              F              G

                                                                                                      Next Level Up   Account       Control       Statistical
 1     PS Value              Description                             Definition                           Value        Type         Account        Account
      710601    GA Health Insurance             The University's share of hospitalization and         710600        E           N             N
                                                health care insurance coverage for eligible
                                                graduate assistants employed in job codes 9511,
                                                9521, and 9531. Also includes health insurance
                                                payments paid directly to the vendor by
                                                departments for graduate students. See Account
                                                800304, Trainee Health Insurance-Grad Student,
                                                for sponsored training grants that require that the
                                                health insurance be excluded from the Indirect
692                                             Cost (IDC) pool.
      710602    Health and Hospitalization      The University's share of hospitalization and         710600       E            N             N
                                                health care insurance coverage for employees,
                                                excluding those employed in job codes 9511,
                                                9521, and 9531 covered under Account 710601.
693
      710603    Income Disability               The University's share of disability insurance for    710600       E            N             N
694                                             employees.
      710604    Life Insurance Annuity          The University's share of life insurance provided     710600       E            N             N
                                                for employees.
695
      710605    Medicare Employer Port          The University's share of FICA - Medicare taxes       710600       E            N             N
                                                for employees.
696
      710606    MSRS Contrib                    The University's contributions for employees          710600       E            N             N
                                                covered by the Minnesota State Retirement
                                                System (MSRS).
697
      710607    Retirement                      The University's share of contributions for      710600            E            N             N
                                                employees covered by retirement plans other than
                                                MSRS.
698
      710608    Retirement Supplement           The University's share of supplemental retirement 710600           E            N             N
                                                benefits for eligible faculty members.
699
      710609    Social Security Employer Port   The University's share of FICA - Social Security      710600       E            N             N
                                                (OASDI - Old Age, Survivors, and Disability
                                                Insurance) taxes for employees.
700
                                                                  FY2013 Accounts List



          A                          B                                   C                                D        E              F              G

                                                                                                 Next Level Up   Account       Control       Statistical
 1     PS Value               Description                            Definition                      Value        Type         Account        Account
      710610    Thrift Savings - Employer Port   The University's share of thrift savings for    710600        E           N             N
                                                 Extension Services' employees covered under the
                                                 Federal Employees Retirement System.
701
      710611     Tuition Benefit                 Employee tuition benefits for University classes    710600   E            N             N
                                                 (e.g., Regents’ Scholarships).
702
      710612     Unemployment Compensation       Premium payments required under unemployment 710600          E            N             N
                                                 compensation insurance laws.
703
      710613     Workers Compensation            Premium payments required under workers’            710600   E            N             N
                                                 compensation insurance laws.
704
      710614     Terminal Vacation               For use by Accounting Services and Payroll          710600   E            N             N
                                                 Services only for terminal vacation fringe recovery
                                                 from departments. These accumulated recoveries
                                                 are offset by the actual terminal vacation payouts,
                                                 which are recorded directly in salary Accounts
                                                 700XXX and fringe benefit Accounts 710XXX.

705
      710700     Fringe Cons Entry-FinBdg Only   Final Budget-Only account for Fringe Benefits       710000   E            N             N
                                                 Consolidating Entries. Represents roll-up of
                                                 account 710788.
706
      710788     Fringe Cons Entry               For use by Accounting Services only to record     710700     E            N             N
                                                 consolidation, reclass, and adjusting journal
                                                 entries at the end of an accounting period (e.g.,
                                                 quarterly, annually) to properly present the
                                                 University’s external financial statements in
                                                 compliance with Generally Accepted Accounting
                                                 Principles (GAAP) and Governmental Accounting
                                                 Standards Board (GASB) guidelines.

707
      720000     Supplies & Svcs-Budg Dev Only   Budget Development-Only account for Supplies        -        E            N             N
                                                 and Services. Represents roll-up of final budget-
                                                 only accounts 720100-721300.
708
                                                                 FY2013 Accounts List



          A                         B                                   C                               D          E              F              G

                                                                                                 Next Level Up   Account       Control       Statistical
 1     PS Value            Description                             Definition                       Value         Type         Account        Account
      720100    Gen Oper Supplies-FinBdg Only   Final Budget-Only account for General Operating 720000         E           N             N
                                                Supplies. Represents roll-up of accounts 720101-
                                                720199.
709
      720101    AV-Photo-Art Supp               Audio-visual supplies (e.g., film, photos, video   720100    E             N             N
                                                cassettes, DVDs, and CDs). Also includes items
                                                required for production of artistic works or
                                                graphics. See Account 720306, Audio-Visual,
                                                Photo, Art, and Graphic Design Services.
710
      720102    Published Materials             Written materials (e.g., books, bulletins, and     720100    E             N             N
                                                pamphlets) designed to aid in learning, teaching,
                                                and other operations. See also Accounts 750110,
                                                Non-Capitalized Museum Collections and
                                                Artifacts; 168710, Capitalized Museum Collections
                                                and Artifacts; and 168410, Capitalized Library and
                                                Reference Books.
711
      720103    Food and Provisions             Food, non-alcoholic beverages, and other related 720100      E             N             N
                                                items purchased for meetings or events
                                                conducted by the University, and for faculty and
                                                staff recruitment. Includes reimbursements to
                                                staff/faculty for business meals for themselves
                                                and/or others when on non-travel status. See
                                                travel-related Accounts (7206XX) for payments to
                                                employees on travel status.
712
      720104    Linen-Uniforms and Clothing     Linens, uniforms and clothing for department use   720100    E             N             N
                                                and athletic events, non-research or non-medical
                                                bedding, washcloths, towels, over-garments,
                                                gowns, etc. Includes personal protective
                                                equipment for waste management.
713
                                                                   FY2013 Accounts List



          A                        B                                      C                               D            E              F              G

                                                                                                     Next Level Up   Account       Control       Statistical
 1     PS Value               Description                              Definition                        Value        Type         Account        Account
      720105    Office Supplies                   Office supplies such as paper, pens, pencils,      720100        E           N             N
                                                  staplers, calendars, forms, printer cartridges,
                                                  printer paper, etc. Includes supplies for office
                                                  equipment such as fax machines, photocopiers,
                                                  computers, etc. Postage expense is recorded in
                                                  Account 720107 Postage.
714
      720106     Promotional and Award Items      Non-cash gifts for University employees and        720100       E            N             N
                                                  students when such gifts are part of a formal
                                                  recognition or award program, or non-cash gifts
                                                  for other individuals not employed by the
                                                  University. See Accounts 720319, Prizes &
                                                  Awards, and 80XXXX, Student Assistance.
715
      720107     Postage                          Purchased postage for mailing domestic or          720100       E            N             N
                                                  international mail. See also Accounts 720317
                                                  Addressing & Mailing Services and 720318
                                                  Courier-Express Mail-Shipping.
716
      720108     Prepared Data                    Purchase of existing data on DVD, drive, disc, or 720100        E            N             N
                                                  downloaded from web site from established data
                                                  providers (government entities, corporations, etc.).
                                                  For data development or research services, see
                                                  Account 730207 Research Services.
717
      720109     Unclaimed Property Recovery      Used by Disbursement Services only for the         720100       E            N             N
                                                  recapture of vendor credits or overpayments,
                                                  which is all related to the management of the
                                                  unclaimed property process.


718
      720199     Other Supplies                   Other general operating supplies not otherwise     720100       E            N             N
                                                  included in other 7201XX Accounts.
719
      720200     Lab & Med Supplies-FinBdg Only   Final Budget-Only account for Laboratory &       720000         E            N             N
                                                  Medical Supplies. Represents roll-up of accounts
                                                  720201-720299.
720
      720201     Blood and Blood Derivatives      Whole blood, plasma, bone marrow, etc.             720200       E            N             N
721
                                                                   FY2013 Accounts List



          A                        B                                      C                                D            E              F              G

                                                                                                      Next Level Up   Account       Control       Statistical
 1     PS Value             Description                             Definition                            Value        Type         Account        Account
      720202    Chemicals-Reagents Gases         Chemicals, reagents, gases and non-radioactive       720200        E           N             N
                                                 isotopes.
722
      720203    Dental Supplies                  Dental instruments and materials associated with     720200       E            N             N
                                                 patient care and research activities.
723
      720204    Investigational Drugs            Therapeutic or diagnostic agents that have not       720200       E            N             N
                                                 been approved for commercial use, used in
                                                 humans or animals. Includes intravenous
                                                 solutions.
724
      720205    Drugs - Other                    Therapeutic and diagnostic agents that have been 720200           E            N             N
                                                 approved for commercial use, used in humans or
                                                 animals. Includes intravenous solutions.
725
      720206    Field Supplies                   Supplies associated with agricultural and            720200       E            N             N
                                                 geological fieldwork, wildlife, etc.
726
      720207    Precious Metals                  Gold, silver, platinum, and related alloys.          720200       E            N             N
727
      720208    Radioactive Materials            Isotopes, chemicals, etc. that are controlled by the 720200       E            N             N
                                                 Radiation Protection Program.
728
      720209    X-Ray Supplies                   Film, developing compounds, lead shields, etc.       720200       E            N             N
729
      720210    Animal Purchases                 Animals for laboratory use. Also includes        720200           E            N             N
                                                 expenses associated with acquiring animals, such
                                                 as freight and taxes.
730
      720211    Animal Feed                      Food or animal feed for livestock, chickens, rats,   720200       E            N             N
                                                 dogs, cats, etc.
731
      720212    Animal Supplies                  Supplies needed to care for an animal, such as    720200          E            N             N
                                                 shampoo formulas, leashes, collars, kennels, etc.
732
      720299    Other Lab-Medical Supplies       Miscellaneous laboratory and medical supplies    720200           E            N             N
                                                 not otherwise included in other 7202XX Accounts.
733
      720300    Gen Oper Services-Fin Bdg Only   Final Budget-Only account for General Operating 720000            E            N             N
                                                 Services. Represents roll-up of accounts 720301-
734                                              720399.
                                                                 FY2013 Accounts List



          A                        B                                    C                                  D        E              F              G

                                                                                                  Next Level Up   Account       Control       Statistical
 1     PS Value            Description                             Definition                         Value        Type         Account        Account
      720301    Comp Tech Svcs                 Charges for the cost of production runs,           720300        E           N             N
                                               preparation of computer output microfilm, printing
                                               of reports, searches, database and network
                                               access charges, on-site or off-site storage, etc.
                                               See Account 720309, Software Maintenance
                                               Services, or Account 730209, Computer and
                                               Technical Professionals.
735
      720302    Temp Empl Agency               Temporary employment agencies such as those            720300   E            N             N
                                               that supply temporary personnel at a published
                                               hourly or daily rate.
736
      720303    Printing-Duplicating-Binding   Printing, binding, photocopying, and microfilming      720300   E            N             N
                                               of documents.
737
      720304    SPA Publication Costs          For use by Sponsored Projects only for page           720300    E            N             N
                                               charges for publication in professional journals,
                                               reprints of articles published, and other publication
                                               costs as defined in the Public Health Services
                                               (PHS) Grants Policy Statement. Examples
                                               include: copy center charges, PCard for article
                                               reprints, publication charges, printing charges,
                                               submission fees, etc.
738
      720305    Education Abroad Fees          Study abroad program fees, including tuition and       720300   E            N             N
                                               fees at the host institution, housing, meals, etc.
739
      720306    AV-Photo-Art Graphic Design    Developing costs, film rental, etc., and fees paid     720300   E            N             N
                                               to University providers for creating or editing a
                                               written or electronic piece of work such as writing
                                               papers/articles/manuals; proofing, copyedit,
                                               editorial, web page design, etc. or for
                                               photography/video/audio services such as event
                                               photography or other photographic projects;
                                               videotaping or editing; audio recording, etc. This
                                               includes services for medical or scientific editing,
                                               writing, graphics and photography. See Account
                                               730203 for editing, writing, graphics or
                                               photography services provided by external
740                                            providers.
                                                                  FY2013 Accounts List



          A                         B                                    C                                 D            E              F              G

                                                                                                      Next Level Up   Account       Control       Statistical
 1     PS Value              Description                              Definition                          Value        Type         Account        Account
      720307    Recruitment Advertising         Fees for faculty and staff recruitment                720300        E           N             N
                                                advertisements in media such as newspaper,
                                                television, radio or periodical advertising (print or
                                                electronic). See Account 720701, Institutional
741                                             Advertising.
      720308    Software Dev Srvcs - Internal   Fees charged by University departments internally 720300            E           N             N
                                                for software development (department receiving
                                                revenue would post as internal sale). See
                                                Accounts 730105, Consulting - Computer
                                                Services, or 730209, Computer Technical Svcs,
                                                for externally provided computer services. For
                                                projects exceeding $500,000, see Account
                                                168510 - Capitalized Software.
742
      720309    Software Maintenance Services   Expenses associated with maintaining software,        720300     E              N             N
                                                including maintenance agreements.
743
      720310    Software License Fees           Purchase of software or license fees to use           720300     E              N             N
                                                software paid to external vendors or third parties.
                                                See Account 168510 Capitalized Software for
                                                software that costs more than the $500,000
                                                software capitalization threshold.
744
      720311    Dues and Subscriptions          Membership dues and subscriptions to journals         720300     E              N             N
                                                and other periodicals. This includes web and
                                                electronic database access fees.
745
      720312    Licenses and Fees               Charges for licenses, accreditation, use of        720300        E              N             N
                                                photographs, copyright clearance services, credit
                                                card fees (when not identifiable by credit card
                                                type) and expenses of administering bonds after
                                                they are issued, including agent fees, issuing and
                                                paying agent administrative fees, and rating
                                                agency fees. Costs to secure bonds that are
                                                incurred before or at the time they are issued are
                                                classified to Account 130200 Deferred Charges.
                                                See also Accounts 720323, 720324, 720325 for
                                                credit card fees that are specific to a particular
                                                merchant.
746
                                                                 FY2013 Accounts List



          A                        B                                     C                               D            E              F              G

                                                                                                    Next Level Up   Account       Control       Statistical
 1     PS Value              Description                            Definition                          Value        Type         Account        Account
      720313    Insurance                       Insurance, including various liability insurance,   720300        E           N             N
                                                motor vehicle insurance, and insurance premiums
                                                for property damage or loss. This is not to be used
                                                for employee insurance-related expenses (e.g.,
                                                employee health, dental, life, disability, or
                                                accidental death and dismemberment insurance).

747
      720314    Insurance Claim Settlements     Insurance claim settlements paid by an outside      720300      E             N             N
                                                insurance carrier, recorded as a negative
                                                expense.
748
      720315    Laundry Services                Cleaning of linens, clothing, uniforms, and other   720300      E             N             N
                                                materials.
749
      720316    Moving U of M Property          Moving costs for relocation of University           720300      E             N             N
                                                departments and department property. See
                                                Account 720610 for employee relocation.
750
      720317    Addressing Mailing Services     Addressing and mailing services, purchase of        720300      E             N             N
                                                mailing lists and electronic address databases.
                                                Postage included in the cost of mailing services is
                                                also charged here.
751
      720318    Courier-Express Mail-Shipping   International or domestic courier or express mail 720300        E             N             N
                                                services and ground shipments. Includes UPS,
                                                Federal Express, University campus courier, and
                                                shipping or freight costs. Excludes shipping
                                                associated with the original purchase or
752                                             acquisition of the items shipped.
      720319    Cash Prizes and Awards          Cash prizes and awards to individuals other than 720300         E             N             N
                                                University staff and students. Gift cards are
                                                included as they are considered a cash
                                                equivalent. See Accounts 720106, Promotional &
                                                Award Items, and 800XXX, Student Assistance.
                                                This includes payments which may be subject to
                                                the issuance of an IRS Form 1099.
753
                                                                  FY2013 Accounts List



          A                        B                                     C                                 D             E              F              G

                                                                                                       Next Level Up   Account       Control       Statistical
 1     PS Value               Description                              Definition                         Value         Type         Account        Account
      720320    Royalties                        Payments to inventors by University departments 720300              E           N             N
                                                 for the use of patents owned by a non-University
                                                 entity, usually as a percentage of income from an
                                                 invention. Also used by the Office for Technology
                                                 Commercialization to pass through royalties,
                                                 recorded initially by the University, that are due to
                                                 inventors per contractual arrangements.
754
      720321    Interest on Royalties            Interest on overdue royalties payable to third      720300       E              N             N
                                                 parties for the use of patents owned by a non-
                                                 University entity. These payments are reported to
                                                 the IRS as income to the individual on Form 1099.
                                                 See also 720320, Royalties, for the actual
                                                 payment of royalties to which the interest relates.
755
      720322    Training and Conf Registration   Registration fees for employees and students       720300        E              N             N
                                                 attending conferences, workshops, training
                                                 seminars, etc. For sponsored projects, if
                                                 registration fees were budgeted as travel, Account
                                                 7206XX, Travel, should be used. See Account
                                                 810202, for Participant Registration.
756
      720323    Fees-Credit Card Amer Express    Fees charged to the University associated with     720300        E              N             N
                                                 processing American Express credit card
                                                 transactions.
757
      720324    Fees-Credit/Debit Card Visa/MC   Fees charged to the University associated with     720300        E              N             N
                                                 processing Visa/MasterCard credit or debit card
                                                 transactions.
758
      720325    Fees-Credit Card Discover        Fees charged to the University associated with       720300      E              N             N
759                                              processing Discover credit card transactions.
      720326    Sales Commissions                A fee that is paid to another another entity in      720300      E              N             N
                                                 exchange for services in either facilitating,
                                                 participating in, or completing a sale. For example,
                                                 revenue sharing for athletic events. This excludes
                                                 any investment related activity (see account
                                                 730102).
760
                                                                    FY2013 Accounts List



          A                           B                                    C                                  D       E            F              G

                                                                                                  Next Level Up   Account       Control       Statistical
 1     PS Value            Description                               Definition                       Value        Type         Account        Account
      720327    Survey Management Services       Purchase of survey management services from      720300        E           N             N
                                                 established provider at standard rates (example:
                                                 Survey Monkey). See Account 730207 Research
                                                 Services for services to design and perform
                                                 surveys.
761
      720399    Other General Services           Other general operating services not otherwise          720300   E         N             N
                                                 included in other 7203XX Accounts.
762
      720400    Lab & Medical Svcs-FinBdg Only   Final Budget-Only account for Lab & Medical      720000          E         N             N
                                                 Services. Represents roll-up of accounts 720401-
                                                 720499.
763
      720401    Animal Care Per Diem             Charges from Research Animal Resources for per 720400            E         N             N
                                                 diem costs related to animal care and
                                                 maintenance, such as cleaning cages,
                                                 administering medication, etc.
764
      720402    Animal Care Special Services     Charges from Research Animal Resources for              720400   E         N             N
                                                 miscellaneous or ancillary services provided for
                                                 animals used in laboratories.
765
      720403    Scientific Services              Scientific services for research laboratory,            720400   E         N             N
                                                 classroom, medical, and dental use, such as
                                                 microscopy, synthesis, production of supplies for
                                                 dental use, blood drawing, lab send-outs, etc.
766
      720404    Affiliated Educ Training Sites   Payments to affiliated hospitals, clinics and other     720400   E         N             N
                                                 parties, per agreement, to support the education
                                                 and training of health professional students by
                                                 teaching students clinical skills at a hospital site.
767
      720450    Patient Care Credits - FB Only   Final Budget-Only account for Patient Care              720000   E         N             N
768                                              Credits. Represents roll-up of account 720451.
                                                                 FY2013 Accounts List



          A                       B                                     C                               D              E              F              G

                                                                                                     Next Level Up   Account       Control       Statistical
 1     PS Value              Description                               Definition                       Value         Type         Account        Account
      720451    Patient Care Credits             For use by the General Clinical Research Center 720450            E           N             N
                                                 (GCRC) only to recoup clinical research
                                                 expenditures, charged initially to the National
                                                 Institutes of Health (NIH) GCRC grant, from profit-
                                                 making (e.g., drug company) industry grants for
                                                 those expenditures that are funded by these non-
                                                 NIH grants. The Medical School directly charges
                                                 the NIH GCRC grant as various expenditures are
                                                 incurred, but then credits the grant using the
                                                 single Patient Care Credits Account.
769
      720499    Other Lab Medical Services       Other laboratory and medical services not       720400          E             N             N
                                                 otherwise included in other 7204XX Accounts.
770
      720500    Telecommunications-FinBdg Only   Final Budget-Only account for                   720000          E             N             N
                                                 Telecommunications. Represents roll-up of
                                                 accounts 750201-720504.
771
      720501    Telephone Installation (NTS)     Telecommunications installation or other one-time 720500        E             N             N
                                                 charges from Networking and
                                                 Telecommunications Services (NTS).
772
      720502    Telephone Recurr Charges (NTS)   Telecommunications recurring charges for        720500          E             N             N
                                                 services provided by Networking and
                                                 Telecommunications Services (NTS).
773
      720503    Telephone Long Distance (NTS)    Telephone long distance and fax costs charged to 720500         E             N             N
                                                 departments by Networking and
                                                 Telecommunications Services (NTS).
774
      720504    Telecommunications - External    Recurring telecommunications charges, telephone 720500          E             N             N
                                                 long distance, fax and mobile usage charges, cell
                                                 phones, pagers, etc. billed by external vendors.

775
      720600    Travel/Mileage/Mov-FinBdg Only   Final Budget-Only account for                    720000         E             N             N
                                                 Travel/Mileage/Moving expenses. Represents roll-
776                                              up of accounts 720601-720610.
                                                               FY2013 Accounts List



          A                          B                                 C                                D        E              F              G

                                                                                               Next Level Up   Account       Control       Statistical
 1     PS Value               Description                          Definition                     Value         Type         Account        Account
      720601    Travel in Minnesota           Employee and student employee travel within the 720600         E           N             N
                                              state of Minnesota. Includes airfare, lodging,
                                              meals while traveling, ground transportation
                                              (including rental cars), mileage, etc. For
                                              sponsored projects, include registration fees if
                                              they were budgeted as part of travel.
777
      720602     Travel Domestic              Employee and student employee travel outside         720600   E            N             N
                                              the state of Minnesota. Includes airfare, lodging,
                                              meals while traveling, ground transporation
                                              (including rental cars), mileage, etc. For
                                              sponsored projects, include registration fees if
                                              they were budgeted as part of travel.
778
      720603     Charter Services             Expenses related to organized or group travel        720600   E            N             N
                                              (e.g., charter flights and buses).
779
      720604     Travel - Foreign             Employee and student employee travel outside of 720600        E            N             N
                                              the United States (including Canada). Includes
                                              airfare, lodging, meals while traveling, ground
                                              transportation (including rental cars), mileage, etc.
                                              For sponsored projects, include registration fees if
                                              they were budgeted as part of travel. (Note:
                                              travel to Canada should be reimbursed using the
                                              State Department rates).
780
      720605     Travel - Recruitment         Travel expenses for recruitment of individuals who 720600     E            N             N
                                              are not employed by the University such as
                                              prospective faculty, staff, and students. Excludes
                                              consultants and other professionals whose travel
                                              is recorded in Accounts 730106 and 730211.
781
      720606     Travel - Visiting Scholars   Travel expenses for visiting scholars not            720600   E            N             N
                                              employed by the University.
782
                                                                   FY2013 Accounts List



          A                         B                                     C                                D            E              F              G

                                                                                                      Next Level Up   Account       Control       Statistical
 1     PS Value             Description                                 Definition                        Value        Type         Account        Account
      720607    Travel Non-Employee              Travel expenses for individuals not employed by      720600        E           N             N
                                                 the University. For sponsored projects, include
                                                 registration fees if they were budgeted as part of
                                                 travel. Excludes consultants and other
                                                 professionals whose travel is recorded in
                                                 Accounts 730106 and 730211.
783
      720608    Travel - Trainee                 For use by sponsored Projects only for travel        720600       E            N             N
                                                 expenses for trainees (as defined by the
                                                 sponsoring agency), including airfare, lodging,
                                                 meals, ground transportation, mileage, etc.
                                                 Registration fees are included if they were
                                                 budgeted as part of travel.
784
      720609    Local Transporation              Employee or student parking, local mileage or       720600        E            N             N
                                                 other transportation costs (e.g. Metro Transit
                                                 passes, taxis) within the city or metropolitan area
                                                 where a campus is located. See accounts
                                                 720601, Travel in Minnesota and 720602, Travel-
                                                 Domestic for travel outside the campus area.

785
      720610    Employee Relocation              Freight to transport household goods, lab        720600           E            N             N
                                                 equipment, books, and travel for an employee and
                                                 an employee’s family during relocation.
786
      720700    Federal Non-Reimb - FinBdg Onl   Final Budget-Only for Federal Non-Reimbursable       720000       E            N             N
                                                 expenses. Represents roll-up of accounts
                                                 720701-720704.
787
      720701    Institutional Advertising        Federal non-reimbursable expenses that cannot        720700       E            N             N
                                                 be considered in calculating the F&A rate. Fees
                                                 for production and distribution of magazines,
                                                 newsletters, radio and TV programs, direct mail,
                                                 exhibits, promotional materials, etc. Excludes
                                                 advertising for faculty and staff recruitment.
788
                                                                FY2013 Accounts List



          A                         B                                  C                              D            E              F              G

                                                                                                 Next Level Up   Account       Control       Statistical
 1     PS Value              Description                             Definition                      Value        Type         Account        Account
      720702    Alcoholic Beverages            Federal non-reimbursable expenses that cannot     720700        E           N             N
                                               be considered in calculating the F&A rate.
                                               Alcoholic beverages and the cost of setup
                                               including permits, licenses, bartenders, etc.
789
      720703    Entertainment and Gifts        Federal non-reimbursable expenses that cannot 720700           E            N             N
                                               be considered in calculating the F&A rate.
                                               Includes expenses for development or
                                               maintenance of relationships that benefit the
                                               University; official recognition, recruiting,
                                               receptions or similar activities; concert and athletic
                                               tickets; gifts or flowers. Refer to the Expense
                                               Allowability Chart. Excludes faculty and staff
                                               recruiting.
790
      720704    Legal Settlements              Federal non-reimbursable expenses that cannot 720700           E            N             N
                                               be considered in calculating the F&A rate.
                                               Expenses related to closing a legal proceeding or
                                               investigation, whether a penalty; restitution;
                                               reimbursement; or compensatory damages, net of
                                               attorney’s fee. See Account 730104, Legal Fees.

791
      720800    Tax Expenditures-FinBdg Only   Final Budget-Only account for Tax Expenditures.   720000       E            N             N
                                               Represents roll-up of accounts 720801-720802.
792
      720801    IRS Tax Settlement             Payments to the Internal Revenue Service for      720800       E            N             N
                                               settlement of tax issues.
793
      720802    Taxes and Assessments          Income and property taxes or assessments,         720800       E            N             N
                                               including Minnesota Care Tax, property taxes
                                               (Real Estate Office), and city or county
                                               maintenance or improvement assessments.
794
      720900    NSF & Bad Debt-Fin Bdg Only    Final Budget-Only account for NSF & Bad Debt.     720000       E            N             N
                                               Represents roll-up of accounts 720901-720902.
795
      720901    NSF Expenditures               Checks deposited, but subsequently returned to    720900       E            N             N
                                               the University because of non-sufficient funds.
796
                                                                  FY2013 Accounts List



          A                        B                                     C                                 D          E              F              G

                                                                                                    Next Level Up   Account       Control       Statistical
 1     PS Value             Description                              Definition                         Value        Type         Account        Account
      720902    Bad Debt                         Bad debt expense includes specific customer        720900        E           N             N
                                                 accounts receivable written off, or the
                                                 establishment of an allowance for bad debts.
797
      721100    Purchasing Cd Trans-FinBdg Onl   Final Budget-Only account for Purdchasing Card     720000       E            N             N
                                                 Transactions. Represents roll-up of account
798                                              721101.
      721101    Purchasing Card Transaction      Purchases made with the University purchasing       721100      E            N             N
                                                 card. Reclassification to more specific Accounts is
                                                 required for all purchasing card transactions.
799
      721200    Interest Expense-Fin Bdg Only    Final Budget-Only account for Interest Expense.    720000       E            N             N
                                                 Represents roll-up of account 721201.
800
      721201    Interest Expense                 Interest expense excluding interest charged on       721200     E            N             N
                                                 indebtedness (e.g., interest on bonds issued by
                                                 the University and capital lease interest). Includes
                                                 interest payments for equipment that is financed
                                                 through third parties. See Account 890102,
                                                 Interest on Indebtedness.
801
      721300    Sup & Svcs Cons Ent-FinBdg Onl   Final Budget-Only account for Supplies &           720000       E            N             N
                                                 Services Consolidation Entries. Represents roll-
                                                 up of account 721388.
802
      721388    Supplies & Svcs Cons Entry       For use by Accounting Services only to record     721300        E            N             N
                                                 consolidation, reclass, and adjusting journal
                                                 entries at the end of an accounting period (e.g.,
                                                 quarterly, annually) to properly present the
                                                 University’s external financial statements in
                                                 compliance with Generally Accepted Accounting
                                                 Principles (GAAP) and Governmental Accounting
                                                 Standards Board (GASB) guidelines.

803
      721398    Purch Disc Lost-FinBudg Only     Final Budget-Only account for purchase discounts 720000         E            N             N
                                                 lost. Represents rollup of account 721399.
804
                                                                  FY2013 Accounts List



          A                        B                                     C                               D            E              F              G

                                                                                                    Next Level Up   Account       Control       Statistical
 1     PS Value             Description                               Definition                        Value        Type         Account        Account
      721399    Purchase Discounts Lost          Purchase discounts lost. All invoices will be      721398        E           N             N
                                                 entered at the amount net of purchase discount
                                                 terms. This account will be used only if payment
                                                 is not processed in time to use the discount
                                                 offered. Amount will then be reclassified to the
                                                 correct account.
805
      730000    Consult & Prof Svcs-BdgDev Onl   Budget Development-Only account for Consulting -                E            N             N
                                                 & Professional Services. Represents roll-up of
                                                 final budget-only accounts 730100 and 730200.
806
      730100    Consulting Services-FinBdg Onl   Final Budget-Only account for Consulting         730000         E            N             N
                                                 Services. Represents roll-up of accounts 730101-
807                                              730199.
      730101    Consulting - Management          Fees for consulting on management,              730100          E            N             N
808                                              organizational and other administrative issues.
      730102    Consulting - Invest or Fin Adv   For use by the Office of Investments & Banking  730100          E            N             N
                                                 only for investment or financial advice and
                                                 executing investment or financial decisions.
                                                 Examples include investment managers,
                                                 commission recapture managers, and investment
                                                 banking services.
809
      730103    Consulting - Project Mgmt        Fees to provide project management expertise       730100       E            N             N
                                                 and oversight on projects, excluding Facilities
                                                 Management projects. See Account 730107,
                                                 Construction Project Management.
810
      730104    Legal Fees                       For use by the Office of General Counsel only for 730100        E            N             N
                                                 external legal counsel. Does not include legal fees
                                                 associated with capital acquisitions or legal fees
                                                 associated with collection of student loans, which
                                                 are charged instead to Accounts 168610, Land;
                                                 168010, Buildings; 168810, Construction in
                                                 Progress, or 8904XX, Student Loan
                                                 Administration and Collection Costs.
811
                                                                  FY2013 Accounts List



          A                         B                                     C                                D            E              F              G

                                                                                                      Next Level Up   Account       Control       Statistical
 1     PS Value               Description                              Definition                         Value        Type         Account        Account
      730105    Consulting - Computer Services   Fees for computer consultants to provide system      730100        E           N             N
                                                 design, software application expertise, support,
                                                 etc. Fees for computer service providers such as
                                                 programmers, technicians, installers, or software
                                                 and web developers are charged instead to
                                                 Account 730209, Computer and Technical
812                                              Professionals.
      730106    Consult Exp Reimb                Consultant expenses for travel, materials,           730100       E            N             N
                                                 postage, etc., either reimbursed to the consultant
                                                 or paid directly to a 3rd party on behalf of the
                                                 consultant per the terms of the contract.
813
      730107    Constr Project Mgmt              For use by Facilities Management only for project 730100          E            N             N
                                                 management on construction projects.
814
      730199    Other Consulting Svcs            Other consulting services not otherwise included     730100       E            N             N
815                                              in other 7301XX Accounts.
      730200    Professional Svcs-FinBdg Only    Final Budget-Only account for Professional       730000           E            N             N
                                                 Services. Represents roll-up of accounts 730201-
                                                 730299.
816
      730201    Architecture and Engineering     Fees for architects and engineers to provide         730200       E            N             N
                                                 professional services such as building design,
817                                              interior design, surveying, etc.
      730202    Audit Services                   For use by the Controller's Office only for services 730200       E            N             N
                                                 to conduct financial or programmatic audits.
818
                                                                FY2013 Accounts List



          A                          B                                  C                                D            E              F              G

                                                                                                    Next Level Up   Account       Control       Statistical
 1     PS Value               Description                            Definition                        Value         Type         Account        Account
      730203    Edit-Writing-Graphics-Photo    Professional service fees for creating or editing a 730200         E           N             N
                                               written or electronic piece of work such as writing
                                               papers, articles, and manuals; proofing, editing,
                                               web page design, etc. or for photography, video,
                                               and audio services such as event photography or
                                               other photographic projects; videotaping or
                                               editing; audio recording, etc. This includes
                                               services for medical or scientific editing, writing,
                                               graphics and photography. See Account 720306
                                               for audio-visual, photography, or graphic design
                                               services that are standard services.

819
      730204     Entertainers-Performers       Professional service fees for performers such as     730200      E             N             N
820                                            musicians, dancers or entertainers.
      730205     Temp Instruction Services     Fees for instructors for workshops, training,        730200      E             N             N
                                               courses, seminars, etc. In some instances, these
                                               payments should be made through Payroll. See
                                               the Human Resources and Financial Policy
                                               Libraries for guidelines in making this
                                               determination. Fees that are for University credit
                                               courses, are payable to University employees, or
                                               are most accurately categorized as teaching,
                                               should be processed through Payroll, and not
821                                            recorded here.
      730206     Event Officials               Fees for umpires, referees, game crews, judges,      730200      E             N             N
                                               officials, evaluators or program reviewers.
                                               Includes services for athletic and non-athletic
                                               events.
822
      730207     Research Services             Fees for professional providers to support          730200       E             N             N
                                               research activities, design and perform surveys,
                                               gather data, interview study participants, etc. See
                                               720403, for Scientific Services.
823
      730208     Lecture or Speaker Services   Fees or honoraria for guest lecturers and            730200      E             N             N
                                               speakers as a reward in lieu of stipulated
                                               payments for services.
824
                                                                  FY2013 Accounts List



          A                        B                                      C                                D        E              F              G

                                                                                                  Next Level Up   Account       Control       Statistical
 1     PS Value            Description                                Definition                      Value        Type         Account        Account
      730209    Computer Technical Svcs          Professional service fees for computer service   730200        E           N             N
                                                 providers such as programmers, technicians,
                                                 installers (software/hardware), software and web
                                                 developers, database developers, testers, etc.
                                                 See Account 730105, for Consulting - Computer
                                                 Services. For payments totalling > $500,000, see
                                                 Account 168510 - Capitalized Software.
825
      730210    Faculty Practice Services        Revenue sharing agreements with independent          730200   E            N             N
                                                 practitioners, whereby faculty are compensated
                                                 for their share of contractual dental and medical
                                                 fees, as reported on Form 1099.
826
      730211    Prof Svc Exp Reimb               Professional service provider expenses for travel, 730200     E            N             N
                                                 materials, postage, etc., either reimbursed to the
                                                 professional service provider or paid directly to a
                                                 3rd party on behalf of the professional service
                                                 provider per the terms of the contract.
827
      730212    IRB Review-Research Protocols    Internal fee for review of research protocols for 730200      E            N             N
                                                 human subjects by the Institutional Review Board
                                                 (IRB). Fee applies to projects sponsored by
                                                 business and industry.
828
      730250    Lab Med PatCare-FinBdg Only      Final Budget-Only account for Lab/Med and            730000   E            N             N
                                                 Patient Care Services. Represents roll-up of
                                                 account 703251.
829
      730251    Prof Lab Med Patient Care Svcs   Fees for laboratory or medical services, including   730250   E            N             N
                                                 patient care, provided by physicians, counselors,
                                                 psychologists, dentists, and other health
                                                 professionals, including hospitals and clinics.
830
      730299    Other Professional Svcs          Other professional services not otherwise            730200   E            N             N
                                                 included in other 7302XX Accounts.
831
      740000    Materials for Resl-Bdg Dev Onl   Budget Development-Only account for Materials -               E            N             N
                                                 for Resale. Represents roll-up of final budget-only
                                                 account 740100.
832
                                                                   FY2013 Accounts List



          A                         B                                     C                               D          E              F              G

                                                                                                   Next Level Up   Account       Control       Statistical
 1     PS Value               Description                            Definition                        Value        Type         Account        Account
      740100    Materials for Resl-FinBdg Only    Final Budget-Only account for Materials for      740000        E           N             N
                                                  Resale. Represents roll-up of accounts 740101-
                                                  740188.
833
      740101     Materials for Resale             Items purchased for the sole purpose of sale to an 740100     E            N             N
                                                  end customer. These purchases are expensed to
                                                  this Account throughout the year, but items that
                                                  are not sold and remain in inventory at period-end
                                                  should be reclassified to the balance sheet,
                                                  Account 150100 to 150150 as appropriate.
                                                  Includes books, supplies, memorabilia, food, etc.
                                                  Also includes supplies such as electrical,
                                                  electronic, and plumbing items which are later
                                                  assignable to jobs by Facilities Management.


834
      740102     Cost of Goods Sold               For use by Auxiliary Services only to record     740100       E            N             N
                                                  expensing, out of inventory, of the cost of
                                                  purchased materials as product is sold to
                                                  customers. Costs include labor, materials and
835                                               overhead.
      740188     Mat COGS Cons Entry              For use by Accounting Services only to record     740100      E            N             N
                                                  consolidation, reclass, and adjusting journal
                                                  entries at the end of an accounting period (e.g.,
                                                  quarterly, annually) to properly present the
                                                  University’s external financial statements in
                                                  compliance with Generally Accepted Accounting
                                                  Principles (GAAP) and Governmental Accounting
                                                  Standards Board (GASB) guidelines.

836
      750000     Non-Capital Equip-Bdg Dev Only   Budget Development-Only account for Non-         -            E            N             N
                                                  Capital Equipment. Represents roll-up of final
837                                               budget-only account 750100.
      750100     Non-Capital Equip-Fin Bdg Only   Final Budget-Only account for Non-Capital        750000       E            N             N
                                                  Equipment. Represents roll-up of accounts
                                                  750101-750199.
838
                                                             FY2013 Accounts List



          A                         B                                C                                D        E              F              G

                                                                                             Next Level Up   Account       Control       Statistical
 1     PS Value            Description                          Definition                       Value        Type         Account        Account
      750101    NC Computer Hardware       Computers, hardware and peripheral computing      750100        E           N             N
                                           equipment that cost less than the $2,500
                                           equipment capitalization threshold (see Account
                                           168250 for capitalized Computer Equipment).
                                           May include software when purchase of software
                                           is not distinguishable from purchase of hardware.
                                           See Account 720310 Software License Fees for
                                           purchase of software/software licenses.
839
      750102    NC Offc Machines-Furnish   Devices used in the performance of office             750100   E            N             N
                                           activities, excluding computers. Includes printers,
                                           fax machines, furniture, etc.
840
      750103    NC Athletic-Recreational   Devices used for sports, athletic training, and      750100    E            N             N
                                           physical fitness. Includes weight lifting equipment,
                                           gymnastic equipment, exercise equipment mats,
                                           and track and field equipment.
841
      750104    NC Medical-Dental          Devices used in medical or dental operatory or        750100   E            N             N
                                           surgical suites, laboratories, or auxiliary support
                                           stations for clinics and labs. Includes veterinary
                                           medical equipment and patient monitoring
                                           equipment.
842
      750105    NC Lab Scientific Equp     Laboratory equipment and instrumentation used in 750100        E            N             N
                                           scientific activities. Includes laboratory equipment,
                                           measuring, recording, and testing instruments,
                                           microscopes, etc.
843
      750106    NC Audio-Visual-Photo      Devices used for one-way visual or aural            750100     E            N             N
                                           communication. Includes videotape recorders,
                                           cameras, large screen monitors, projection
                                           systems, LED (light emitting diode) project panels,
                                           film processing, digital graphic enlargers, and
                                           telecommunications equipment (e.g., telephone
                                           equipment, and 2-way radio equipment).
844
                                                                FY2013 Accounts List



          A                       B                                     C                                  D            E              F              G

                                                                                                      Next Level Up   Account       Control       Statistical
 1     PS Value             Description                          Definition                               Value        Type         Account        Account
      750107    NC Maint Construction         Equipment used in construction, custodial,              750100        E           N             N
                                              maintenance or shop environments. Includes
                                              maintenance equipment, engines, motors,
                                              compressors, pumps, machine tools and related
                                              shop equipment.
845
      750108    NC Musical Instruments        Devices used in the performance of music.               750100       E            N             N
                                              Includes pianos, electronic keyboards, wind
                                              instruments, synthesizers, etc.
846
      750109    NC Food Service               Equipment used in the storage, preparation, or     750100            E            N             N
                                              serving of food. Includes ovens, stoves,
                                              dishwashers, refrigerators, vending machines, etc.
847
      750110    NC Museums Coll Artifacts     Archives and manuscripts, works of art, historical      750100       E            N             N
                                              treasures, museum, specimen and other
                                              collections (excluding rare books) acquired by
                                              purchase or by donation. Collections that are (a)
                                              held for public exhibition, instruction, research, or
                                              public service, (b) protected, unencumbered,
                                              cared for and preserved, (c) subject to an
                                              organizational policy that requires the proceeds
                                              from sales of collection items to be used to
                                              acquire other items for a collection can be coded
                                              to this Account, provided that no portion of the
                                              collection has already been capitalized.

848
      750111    NC License Elec Library Acq   For use by Libraries only for the purchase of       750100           E            N             N
                                              licenses, access, or service fees for accessing the
                                              content of electronic books, journals, databases
                                              and other library resources made available to
                                              library users.
849
                                                                  FY2013 Accounts List



          A                        B                                     C                                D         E              F              G

                                                                                                  Next Level Up   Account       Control       Statistical
 1     PS Value             Description                               Definition                      Value        Type         Account        Account
      750188    Non-cap Items Cons Entry        For use by Accounting Services only to record     750100        E           N             N
                                                consolidation, reclass, and adjusting journal
                                                entries at the end of an accounting period (e.g.,
                                                quarterly, annually) to properly present the
                                                University’s external financial statements in
                                                compliance with Generally Accepted Accounting
                                                Principles (GAAP) and Governmental Accounting
                                                Standards Board (GASB) guidelines.

850
      750199    Other NC Equip                  Other non-capitalized equipment not otherwise        750100   E             N             N
                                                included in other 7501XX Accounts.
851
      760000    Depreciation-Bdg Dev Only       Budget Development-Only account for               -           E             N             N
                                                Depreciation Expense. Represents roll-up of final
852                                             budget-only account 760100.
      760100    Depreciation-Fin Bdg Only       Final Budget-Only account for Depreciation      760000        E             N             N
                                                Expense. Represents roll-up of accounts 760101-
853                                             760188.
      760101    Depreciation - Equipment        Periodic write-off to expense (depreciation), over 760100     E             Y             N
                                                the estimated useful life of equipment. Use
                                                balance sheet Account 168925 for the associated
                                                accumulated depreciation.
854
      760102    Depreciation - Capit Software   Periodic write-off to expense (depreciation), over   760100   E             Y             N
                                                the estimated useful life of capitalized software.
                                                Use balance sheet Account 168951 for the
                                                associated accumulated depreciation.
855
      760103    Depreciation - Buildings        Periodic write-off to expense (depreciation), over 760100     E             Y             N
                                                the estimated useful life of buildings. Use balance
                                                sheet Account 168901 for the associated
                                                accumulated depreciation.
856
      760105    Depreciation - Leasehold Impr   Periodic write-off to expense (depreciation), over   760100   E             Y             N
                                                the estimated useful life of capitalized leasehold
                                                improvements. Use balance sheet Account
                                                168911 for the associated accumulated
                                                depreciation.
857
                                                                    FY2013 Accounts List



          A                         B                                      C                                D            E              F              G

                                                                                                       Next Level Up   Account       Control       Statistical
 1     PS Value               Description                               Definition                         Value        Type         Account        Account
      760106    Depreciation - Infrastructure     Periodic write-off to expense (depreciation), over   760100        E           Y             N
                                                  the estimated useful life of infrastructure assets
                                                  (roads, sidewalks, etc.). Use balance sheet
                                                  Account 168931 for the associated accumulated
                                                  depreciation.
858
      760107     Depreciation - Lib Ref Bks       Periodic write-off to expense (depreciation), over 760100         E            Y             N
                                                  the estimated useful life of library and reference
                                                  books. Use balance sheet Account 168941 for the
                                                  associated accumulated depreciation.
859
      760111     Amortization-Capitaliz Softwr    Periodic write-off to expense (amortization), over 760100         E            N             N
                                                  the estimated useful life of the capitalized
                                                  software. Use balance sheet account 168955 for
                                                  the associated accumulated amortization.
860
      760112     Amortization-Other Intangibles   Periodic write-off to expense (amortization), over 760100         E            N             N
                                                  the estimated useful life of other intangible assets.
                                                  Use balance sheet account 168956 for the
                                                  associated accumulated amortization.
861
      760184     Deprec Exp Cons Entry - Libr     For use by Accounting Services only to record        760100       E            N             N
                                                  consolidation, reclass, and adjusting journal
                                                  entries for library materials depreciation expense
                                                  at the end of an accounting period (e.g., quarterly,
                                                  annually) to properly present the University’s
                                                  external financial statements in compliance with
                                                  Generally Accepted Accounting Principles (GAAP)
                                                  and Governmental Accounting Standards Board
                                                  (GASB) guidelines.

862
                                                                 FY2013 Accounts List



          A                        B                                    C                               D             E              F              G

                                                                                                    Next Level Up   Account       Control       Statistical
 1     PS Value             Description                                Definition                       Value        Type         Account        Account
      760185    Deprec Exp Cons Entry - Infra    For use by Accounting Services only to record      760100        E           N             N
                                                 consolidation, reclass, and adjusting journal
                                                 entries for infrastructure depreciation expense at
                                                 the end of an accounting period (e.g., quarterly,
                                                 annually) to properly present the University’s
                                                 external financial statements in compliance with
                                                 Generally Accepted Accounting Principles (GAAP)
                                                 and Governmental Accounting Standards Board
                                                 (GASB) guidelines.
863
      760186     Deprec Exp Cons Entry - LHI     For use by Accounting Services only to record     760100       E             N             N
                                                 consolidation, reclass, and adjusting journal
                                                 entries for leasehold improvement depreciation
                                                 expense at the end of an accounting period (e.g.,
                                                 quarterly, annually) to properly present the
                                                 University’s external financial statements in
                                                 compliance with Generally Accepted Accounting
                                                 Principles (GAAP) and Governmental Accounting
                                                 Standards Board (GASB) guidelines.
864
      760187     Deprec Exp Cons Entry - Bldgs   For use by Accounting Services only to record    760100        E             N             N
                                                 consolidation, reclass, and adjusting journal
                                                 entries for building depreciation expense at the
                                                 end of an accounting period (e.g., quarterly,
                                                 annually) to properly present the University’s
                                                 external financial statements in compliance with
                                                 Generally Accepted Accounting Principles (GAAP)
                                                 and Governmental Accounting Standards Board
                                                 (GASB) guidelines.
865
                                                                   FY2013 Accounts List



          A                       B                                       C                                  D       E              F              G

                                                                                                   Next Level Up   Account       Control       Statistical
 1     PS Value             Description                                Definition                      Value        Type         Account        Account
      760188    Deprec Exp Cons Entry - Equip    For use by Accounting Services only to record     760100        E           N             N
                                                 consolidation, reclass, and adjusting journal
                                                 entries for equipment depreciation expense at the
                                                 end of an accounting period (e.g., quarterly,
                                                 annually) to properly present the University’s
                                                 external financial statements in compliance with
                                                 Generally Accepted Accounting Principles (GAAP)
                                                 and Governmental Accounting Standards Board
                                                 (GASB) guidelines.
866
      760189    Amortization Exp Cons Entry      Used by Accounting Services to record                           E           N             N
                                                 consolidation, reclass and adjusting journal
                                                 entries for amortization expense for capital
                                                 software and other intangible assets at the end of
                                                 an accounting period (e.g., quarterly, annually) to
                                                 properly present the University's external financial
                                                 statements in compliance with Generally Accepted
                                                 Accounting Principles (GAAP) and Governmental
                                                 Accounting Standards Board (GASB) guidelines.

867
      770000    Rents & Leases-Bdg Dev Only      Budget Development-Only account for Rents &            -        E           N             N
                                                 Leases. Represents roll-up of final budget-only
                                                 accounts 770100-770300.
868
      770100    LT Rents & Leases-Fin Bdg Only   Final Budget-Only account for Long-Term Rents & 770000          E           N             N
                                                 Leases. Represents roll-up of accounts 770101-
                                                 770199.
869
      770101    LT Rents-Leases-Computer Equip   Computer equipment rental agreements and             770100     E           N             N
                                                 leases, longer than one year, that do not meet the
                                                 criteria for a capital lease (see account 770105 for
                                                 capital lease criteria).
870
      770102    LT Rents-Leases-Equipment        Equipment rental and lease agreements, longer          770100   E           N             N
                                                 than one year, that do not meet the criteria for a
                                                 capital lease, excluding computer equipment and
                                                 vehicles (see account 770105 for capital lease
                                                 criteria).
871
                                                                  FY2013 Accounts List



          A                       B                                      C                                  D          E              F              G

                                                                                                     Next Level Up   Account       Control       Statistical
 1     PS Value             Description                                Definition                        Value        Type         Account        Account
      770103    LT Rents-Leases-Rsrch Vessel     Research vessel rental and lease agreements,        770100        E           N             N
                                                 longer than one year, that do not meet the criteria
                                                 for a capital lease (e.g., Blue Heron) (see account
                                                 770105 for capital lease criteria).
872
      770104    LT Rents-Leases-Vehicles         Vehicle rental and lease agreements, longer than 770100         E             N             N
                                                 one year, that do not meet the criteria for a capital
                                                 lease (see account 770105 for capital lease
                                                 criteria).
873
      770150    LT Rnt&Ls-Bldg/Fac-FinBdg Only   Final Budget-Only account for LT Rents/Leases of 770000         E             N             N
                                                 Buildings/Facilities-sponsored. Represents roll-up
                                                 of value 770151.
874
      770151    LT Rents-Leases-Bldg/Facility    Rental and lease agreements, longer than one          770150    E             N             N
                                                 year, for office, warehouse, and other space that
                                                 do not meet the criteria for capital lease. A capital
                                                 lease occurs when "material ownership interest"
                                                 (e.g., transfer of most of the risks and rewards of
                                                 ownership) is transferred. The four criteria for
                                                 determining if a lease is a capital lease are: (1)
                                                 ownership transfer; (2) bargain purchase option;
                                                 (3) economic life test; and (4) recovery of
                                                 investment test.
875
      770199    LT Rents-Leases-Other            Other long-term rentals or leases not otherwise     770100      E             N             N
                                                 included in other 7701XX Accounts.
876
      770200    ST Rents & Leases-Fin Bdg Only   Final Budget-Only account for Short-Term Rents 770000           E             N             N
                                                 & Leases. Represents roll-up of accounts 770201-
877                                              770299.
      770201    ST Rents-Leases-Computer Equip   All rental and lease agreements, less than one      770200      E             N             N
                                                 year, for computer equipment.
878
                                                                    FY2013 Accounts List



          A                       B                                        C                                  D            E              F              G

                                                                                                         Next Level Up   Account       Control       Statistical
 1     PS Value             Description                                Definition                            Value        Type         Account        Account
      770202    ST Rents-Leases-Equipment        All rental and lease agreements, less than one          770200        E           N             N
                                                 year, for equipment other than computers and
                                                 vehicles. May include rental of postal meters,
                                                 laboratory equipment, hospitality equipment
                                                 (tables, chairs, tents, tablecloths, etc.), and other
                                                 items.
879
      770203    ST Rents-Leases-Rsrch Vessel     All rental and lease agreements, less than one          770200       E            N             N
                                                 year, for research vessels.
880
      770204    ST Rents-Leases-Vehicles         Rental and lease agreements, less than one year, 770200              E            N             N
                                                 for vehicles. For vehicles rented solely for travel
                                                 purposes, see also 720601 Travel in Minnesota
                                                 and 720602 Travel Domestic.
881
      770250    ST Rnt&Ls-Bldg/Fac-FinBdg Only   Final Budget-Only account for ST Rents/Leases of 770000              E            N             N
                                                 Buildings/Facilities-sponsored. Represents roll-up
                                                 of value 811401.
882
      770251    ST Rents-Leases-Bldg/Facility    All rental and lease agreements, less than one     770250            E            N             N
                                                 year, for office, warehouse, and other space.
                                                 Includes facilities usage fees for conferences and
                                                 meetings.
883
      770299    ST Rents-Leases-Other            Other rental and lease agreements, less than one 770200              E            N             N
                                                 year, not otherwise included in other 7702XX
                                                 Accounts.
884
      770300    Rents-Ls Cons Entry-FinBdg Onl   Final Budget-Only account for Rents & Leases            770000       E            N             N
                                                 Consolidation Entries. Represents roll-up of
                                                 account 770388.
885
                                                                  FY2013 Accounts List



          A                          B                                   C                               D           E              F              G

                                                                                                   Next Level Up   Account       Control       Statistical
 1     PS Value             Description                                Definition                      Value        Type         Account        Account
      770388    Rents-Leases Consolid Entry      For use by Accounting Services only to record     770300        E           N             N
                                                 consolidation, reclass, and adjusting journal
                                                 entries at the end of an accounting period (e.g.,
                                                 quarterly, annually) to properly present the
                                                 University’s external financial statements in
                                                 compliance with Generally Accepted Accounting
                                                 Principles (GAAP) and Governmental Accounting
                                                 Standards Board (GASB) guidelines.

886
      780000    Facilities & Repair-BdgDev Onl   Budget Development-Only account for Facilities & -            E             N             N
                                                 Repair expenditures. Represents roll-up of final
                                                 budget-only accounts 780100-780300.
887
      780100    Repairs & Maint-FinBdg Only      Final Budget-Only account for Repairs &            780000     E             N             N
                                                 Maintenance. Represents roll-up of accounts
888                                              780101-780199.
      780101    Repairs-Maint-Bldg               Repair and maintenance of buildings, except for    780100     E             N             N
                                                 capitalized improvements. Includes the purchase
                                                 and installation of carpet, blinds, drapes, etc.
889
      780102    Repairs-Maint-Comp Equip         Repair and maintenance of computer equipment.      780100     E             N             N
890
      780103    Repairs-Maint-Equip              Repair and maintenance of all equipment except     780100     E             N             N
                                                 computers and motor vehicles.
891
      780104    Repairs-Maint-Grounds            Repair and maintenance of grounds.                 780100     E             N             N
892
      780105    Repairs-Maint-Vehicles           Repair and maintenance of University vehicles.     780100     E             N             N
                                                 Does not include major renovations or
                                                 improvements that extend the useful life of a
                                                 vehicle, which should be charged to Account
                                                 168250, Equipment.
893
      780106    Custodial Services               Custodial supplies and services.                   780100     E             N             N
894
                                                                FY2013 Accounts List



         A                       B                                     C                                D             E              F              G

                                                                                                    Next Level Up   Account       Control       Statistical
 1     PS Value          Description                                 Definition                        Value         Type         Account        Account
      780107    COMPASS-Offset                  For use by Facilities Management only as a contra- 780100         E           N             N
                                                expense Account that is credited when charges
                                                are processed for work orders within Facilities
                                                Management departments. This Account is used
                                                rather than the original Accounts where the
                                                expenses were charged for payroll, materials, and
                                                contract labor. See Account 780178, Facilities
                                                Management Recoveries, for similar activity that is
                                                charged instead to non-Facilities Management
                                                departments.
895
      780178   Fac Mgmt Recoveries              For use by Facilities Management only as a contra- 780100       E             N             N
                                                expense Account that is credited when charges
                                                are processed for work orders and recovered from
                                                other University departments. This Account is
                                                used rather than the original Accounts where the
                                                expenses were charged for payroll, materials, and
                                                contract labor.
896
      780188   Repair-Maint-Supply Cons Entry   For use by Accounting Services only to record     780100        E             N             N
                                                consolidation, reclass, and adjusting journal
                                                entries at the end of an accounting period (e.g.,
                                                quarterly, annually) to properly present the
                                                University’s external financial statements in
                                                compliance with Generally Accepted Accounting
                                                Principles (GAAP) and Governmental Accounting
                                                Standards Board (GASB) guidelines.

897
      780199   Repairs-Maint Other              Other repair and maintenance not otherwise       780100         E             N             N
                                                included in other 7801XX Accounts.
898
      780200   Maintenance Suppl-FinBdg Only    Final Budget-Only account for Maintenance        780000         E             N             N
                                                Supplies. Represents roll-up of accounts 780201-
                                                780299.
899
                                                                   FY2013 Accounts List



          A                         B                                     C                                   D          E              F              G

                                                                                                       Next Level Up   Account       Control       Statistical
 1     PS Value             Description                             Definition                             Value        Type         Account        Account
      780201    Cleaning Agents Chemicals        Chemicals and reagents used for building              780200        E           N             N
                                                 maintenance. See Account 720202, Laboratory
                                                 and Medical Supplies, for chemicals used for
                                                 research and teaching.
900
      780202    Lighting Supplies                Light bulbs or other lighting-related supplies.       780200       E            N             N
901
      780203    Paper Products                   Paper items such as paper towels, tissues, and        780200       E            N             N
                                                 toilet paper related to basic custodial care and
                                                 maintenance in University facilities.
902
      780204    Tools                            Tools typically used in maintenance activities, with 780200        E            N             N
                                                 a unit dollar value below the $2,500 level for
903                                              capitalization.
      780299    Other Maint Supplies             Other maintenance supplies not otherwise              780200       E            N             N
904                                              included in other 7802XX Accounts.
      780300    Alter & Ren-Non FA-FinBdg Only   Final Budget-Only account for alterations &           780000       E            N             N
                                                 renovations for which the University does not
                                                 recover Facilities and Administrative costs.
                                                 Represents roll-up of account 780301. See
                                                 Account 780310 for budgeting alterations &
                                                 renovations under $50,000. For use on
                                                 sponsored projects only.
905
      780301    Alterations & Renov - Non FA     For use by sponsored Projects only for                  780300     E            N             N
                                                 expenditures NOT subject to Facilities and
                                                 Administrative (indirect) costs for alterations and
                                                 renovations to the interior arrangement or other
                                                 physical characteristics of an existing facility or
                                                 installed equipment. The changes make possible
                                                 better utilization of the facility or equipment for its
                                                 current purpose, or adapt the facility or equipment
                                                 to an alternative use to meet sponsored program
                                                 requirements.
906
                                                                    FY2013 Accounts List



          A                           B                                     C                               D              E               F              G

                                                                                                          Next Level Up   Account       Control       Statistical
 1     PS Value               Description                                Definition                           Value        Type         Account        Account
      780302    Alterations & Renov - FA          For use by sponsored Projects only for                  780310        E           N             N
                                                  expenditures which ARE subject to Facilities and
                                                  Administrative (indirect) costs for alterations and
                                                  renovations to the interior arrangement or other
                                                  physical characteristics of an existing facility or
                                                  installed equipment. The changes make possible
                                                  better utilization of the facility or equipment for its
                                                  current purpose, or adapt the facility or equipment
                                                  to an alternative use to meet sponsored program
                                                  requirements.
907
      780310     Alter & Renov-FA-FinBdg Only     Final Budget-Only account for alterations &       780000           E              N             N
                                                  renovations for which the University does recover
                                                  Facilities and Administrative costs. Represents
                                                  roll-up of account 780302. See Account 780300
                                                  for budgeting alterations & renovations over
                                                  $50,000. For use on sponsored projects only.
908
      781000     Utilities/Waste Mgmt-BdgDv Onl   Budget Development-Only account for Utilities     -                E              N             N
                                                  and Waste Management. Represents roll-up of
                                                  final budget-only accounts 781100 and 781200.
909
      781100     Utilities-Fin Bdg Only           Final Budget-Only account for Utilities.          781000           E              N             N
910                                               Represents roll-up of accounts 781101-781109.
      781101     Electricity                      Electric power and lighting for all on and off-   781100           E              N             N
                                                  campus buildings provided by non-University
911                                               power companies.
      781102     Fuel - Natural Gas               Natural gas for on and off-campus buildings for   781100           E              N             N
912                                               heating and cooling.
      781103     Fuel-Coal                        Coal to fuel heating plant boilers for the        781100           E              N             N
                                                  manufacture of steam.
913
      781104     Fuel-Oil or LP Gas               Oil or propane gas to fuel furnaces and boilers for 781100         E              N             N
914                                               on and off-campus buildings for heating.
      781105     Non - Heating Gas                Natural gas to fuel non-heating equipment such      781100         E              N             N
                                                  as cooking stoves and lab equipment.
915
      781106     Gasoline                         Gasoline for use in vehicles and other equipment. 781100           E              N             N
916
                                                                   FY2013 Accounts List



          A                       B                                        C                              D           E              F              G

                                                                                                    Next Level Up   Account       Control       Statistical
 1     PS Value            Description                                Definition                       Value         Type         Account        Account
      781107    Steam Heat                      University manufactured steam charges incurred 781100             E           N             N
                                                by departments that use steam in campus
                                                buildings, primarily for heating and cooling. These
                                                charges are billed to departments by Facilities
                                                Management.
917
      781108    Water and Sewer                 Water and sewer service provided by                781100       E             N             N
                                                municipalities for on and off-campus buildings and
                                                grounds.
918
      781109    Biomass                         Biomass material for on and off-campus buildings 781100         E             N             N
919                                             for heating and cooling.
      781110    Chilled Water                   Chilled water charges incurred by departments        781100     E             N             N
                                                that use chilled water for cooling in campus
                                                buildings. These charges are billed to
920                                             departments by Facilities Management.
      781200    Waste Management-Fin Bdg Only   Final Budget-Only account for Waste                  781000     E             N             N
                                                Management. Represents roll-up of accounts
                                                781201-781205.
921
      781201    Hazardous Waste                 Disposal of wastes that exhibit certain              781200     E             N             N
                                                characteristics such as ignitability, corrosivity,
                                                reactivity, and toxicity. This includes low-level
                                                radioactive wastes. For infectious and animal
                                                waste, see Account 781202.
922
      781202    Infectious and Animal Waste     Disposal of hospital, laboratory, and research       781200     E             N             N
                                                waste which requires incineration, including
                                                animals used for research or diagnostic
                                                investigation. For hazardous waste, see Account
                                                781201.
923
      781203    Solid Waste                     Disposal of trash, garbage, yard waste, building     781200     E             N             N
                                                remodeling debris, and certain other regulated
                                                and non-hazardous, non-infectious, non-animal
924                                             wastes.
      781204    Waste Abatement-Recycling       Reduction of the quantity of materials which         781200     E             N             N
                                                eventually require disposal, and reclamation of
                                                waste material for reuse or recycling.
925
                                                                  FY2013 Accounts List



          A                       B                                      C                                  D         E              F              G

                                                                                                    Next Level Up   Account       Control       Statistical
 1     PS Value             Description                               Definition                        Value        Type         Account        Account
      781205    Waste Disposal Supplies          Supplies used for waste disposal including labels, 781200        E           N             N
                                                 manifests, containers such as drums, bags, boxes
                                                 or bottles, and packing materials such as
926                                              vermiculite, shredded paper, etc.
      800000    Student Assistance-Bdg Dev Onl   Budget Development-Only account for Student         -          E             N             N
                                                 Assistance. Represents roll-up of final budget-
                                                 only accounts 800100-800600.
927
      800100    Student Assistance-FinBdg Only   Final Budget-Only account for Student               800000     E             N             N
                                                 Assistance. Represents roll-up of accounts
                                                 800101-800104.
928
      800101    Dir Tuit Fees Pmt/Waiver         Direct charge to a University department of an        800100   E             N             N
                                                 existing tuition and/or fee obligation on behalf of a
                                                 student admitted to a degree or certificate
                                                 program. In the case of a "waiver," entries are
                                                 required to record both the income (tuition and/or
                                                 fees) and the settlement of the student's account.

929
      800102    Fellowships-Grants-Scholarship   Funds awarded to students who are admitted to a 800100         E             N             N
                                                 degree or certificate program to support specific
                                                 academic study or research. The primary criteria
                                                 for funding are financial need, excellence in
                                                 academics or athletics, or other achievement.
                                                 Funds may be awarded for living expenses.

930
                                                                   FY2013 Accounts List



          A                       B                                       C                                 D           E              F              G

                                                                                                      Next Level Up   Account       Control       Statistical
 1     PS Value              Description                               Definition                         Value        Type         Account        Account
      800103    Cash Prizes-Awards-Travel        Cash prizes, awards or travel that are given to a    800100        E           N             N
                                                 student who wins a competition, or is rewarded for
                                                 best performance in a specific category (e.g., best
                                                 senior paper). Travel awards are a contribution
                                                 toward the cost of a student’s travel (excluding
                                                 local transportation, study-abroad programs, and
                                                 consortium agreements). These awards are not
                                                 used to pay for any part of a student's cost of
                                                 attendance. This is not to be used for a student
                                                 traveling as an employee (e.g., travel to Atlanta to
                                                 present a paper at a national professional
                                                 conference). These awards may be taxable to the
                                                 student. See Account 720106, Promotional and
                                                 Award Items, for non-cash awards.

931
      800104    Trainee Health Insurance         Trainee health insurance for students, for use only 800100       E             N             N
                                                 on sponsored training grants that require health
                                                 insurance be excluded from the IDC pool.
                                                 (Definition under review.)
932
      800500    Non-Dgr Stdnt Asst-FinBdg Only   Final Budget-Only account for Non-Degree              800000     E             N             N
                                                 Student Assistance. Represents roll-up of
                                                 accounts 800501-800505.
933
      800501    Dir Tuit-Fees P/W-Non-Deg        Direct charge to a University department of an        800500     E             N             N
                                                 existing tuition and/or fee obligation on behalf of a
                                                 student who is not admitted to a degree or
                                                 certificate program. In the case of a "waiver,"
                                                 entries are required to record both the income
                                                 (tuition and/or fees) and the settlement of the
                                                 student's account.
934
      800502    Flshp-Grnts-Sch-Non-Deg          Funds awarded to students who are not admitted        800500     E             N             N
                                                 to a degree or certificate program. The primary
                                                 criteria for funding are financial need, excellence
                                                 in academics or athletics, or other achievement.
                                                 Funds may be awarded to cover living expenses.

935
                                                                 FY2013 Accounts List



          A                       B                                     C                               D             E              F              G

                                                                                                    Next Level Up   Account       Control       Statistical
 1     PS Value             Description                                Definition                       Value        Type         Account        Account
      800503    Cash Prz-Awrd-Trvl-Non-Deg       Cash prizes, awards or travel that are given to a  800500        E           N             N
                                                 student not admitted to a degree or certificate
                                                 program who wins a competition, or is rewarded
                                                 for best performance in a specific category (e.g.,
                                                 best senior paper). Travel awards are a
                                                 contribution toward the cost of a student’s travel
                                                 (excluding local transportation, study-abroad
                                                 programs, and consortium agreements). These
                                                 awards are not used to pay for any part of a
                                                 student's cost of attendance. This is not to be
                                                 used for a student traveling as an employee (e.g.,
                                                 travel to Atlanta to present a paper at a national
                                                 professional conference). These awards may be
                                                 taxable to the student. See Account 720106,
                                                 Promotional and Award Items, for non-cash
                                                 awards.
936
      800504    Trainee Hlth Ins-Non-Degree      Trainee health insurance for non-degree students, 800500       E             N             N
                                                 for use only on sponsored training grants that
                                                 require health insurance be excluded from the
                                                 IDC pool.
937
      800505    Non-Comp Stipends-Non-Deg        Funds awarded to students who are not admitted   800500        E             N             N
                                                 to a degree or certificate program for living
                                                 expenses.
938
      800600    Other Stdnt Assist-FinBdg Only   Final Budget-Only account for Other Student      800000        E             N             N
                                                 Assistance. Represents roll-up of accounts
                                                 800601-800689.
939
      800601    Stipends Fellows or Trainees     Scholarship expenses associated with the 956X     800600       E             N             N
                                                 and 9582-9584 job codes only. This is non-service
                                                 (company UNS) activity paid through the payroll
                                                 system only.
940
                                                                 FY2013 Accounts List



          A                       B                                     C                                D              E              F              G

                                                                                                      Next Level Up   Account       Control       Statistical
 1     PS Value              Description                              Definition                         Value         Type         Account        Account
      800602    Loans to Students                For use by the Office of Student Finance only for 800600           E           N             N
                                                 financial aid provided to students that derives from
                                                 Federal, state and private lending programs
                                                 whereby the University, acting as a fiduciary
                                                 agent, passes on the funding to eligible students.
                                                 Examples include Federal Direct Lending loans,
                                                 SELF loans and from private lenders.

941
      800688    Student Assist Consol Entry      For use by Accounting Services only to record     800600         E             N             N
                                                 consolidation, reclass, and adjusting journal
                                                 entries at the end of an accounting period (e.g.,
                                                 quarterly, annually) to properly present the
                                                 University’s external financial statements in
                                                 compliance with Generally Accepted Accounting
                                                 Principles (GAAP) and Governmental Accounting
                                                 Standards Board (GASB) guidelines.

942
      800689    Schol Allw-Schl Exp Cons Entry   For use by Accounting Services only to properly    800600        E             N             N
                                                 report revenues (tuition and fees, auxiliary
                                                 enterprises), net of allowances in compliance with
                                                 National Association of College and University
                                                 Business Officers (NACUBO) guidelines. The
                                                 scholarship allowance is the difference between
                                                 stated charges for goods and services provided
                                                 by the University to students, and the amount that
                                                 is ultimately billed to students or third parties
                                                 making payments on their behalf. Scholarship
                                                 allowances are recorded as an expense. For
                                                 financial statement presentation purposes,
                                                 however, they are netted against the associated
                                                 revenues.
943
      810000    Other Rsrch-Related-BdgDev Onl   Budget Development-Only account for Other     -                  E             N             N
                                                 Research-Related Expenses. Represents roll-up
                                                 of final budget-only accounts 810100-811400.

944
                                                                   FY2013 Accounts List



          A                        B                                      C                                   D          E              F              G

                                                                                                       Next Level Up   Account       Control       Statistical
 1     PS Value             Description                             Definition                             Value        Type         Account        Account
      810100    Research Subj Pmts-FinBdg Only   Final Budget-Only account for Research Subject        810000        E           N             N
                                                 Payments. Represents roll-up of accounts
                                                 810101 and 810102.
945
      810101    Research Subject Payments        Fees for participating in research as a human         810100       E            N             N
                                                 subject. Projects involving human subjects must
                                                 have current Institutional Review Board (IRB)
                                                 review and approval on file.
946
      810102    Research Subj Reimb              Reimbursements to human subjects for expenses 810100               E            N             N
                                                 incurred while participating on research projects.
                                                 Projects involving human subjects must have
                                                 current Institutional Review Board (IRB) review
947                                              and approval on file.
      810200    Participants-Fin Bdg Only        Final Budget-Only account for Participant          810000          E            N             N
                                                 expenses. Represents roll-up of accounts
                                                 810201-810205.
948
      810201    Participant Non-Travel           For use on sponsored Projects only since             810200        E            N             N
                                                 "Participants" is a specifically defined sponsored
                                                 term. These individuals are eligible to receive
                                                 expense reimbursements under the terms of the
                                                 sponsored project agreement and cannot be paid
                                                 for their participation. Includes non-travel expense
                                                 reimbursement for non-employee participants in
                                                 sponsor-supported workshops, conferences,
                                                 seminars, training, and food for participants.
949
      810202    Participant Registration         For use on sponsored Projects only since                810200     E            N             N
                                                 "Participants" is a specifically defined sponsored
                                                 term. These individuals are eligible to receive
                                                 expense reimbursements under the terms of the
                                                 sponsored project agreement and cannot be paid
                                                 for their participation. Includes registration fees for
                                                 non-employee participants in sponsor-supported
                                                 workshops, conferences, seminars, training, etc.
950
                                                                    FY2013 Accounts List



          A                            B                                   C                                  D         E              F              G

                                                                                                      Next Level Up   Account       Control       Statistical
 1     PS Value                Description                               Definition                       Value        Type         Account        Account
      810203    Participant Stipends Per Diem     For use on sponsored Projects only since            810200        E           N             N
                                                  "Participants" is a specifically defined sponsored
                                                  term. These individuals are eligible to receive
                                                  expense reimbursements under the terms of the
                                                  sponsored project agreement and cannot be paid
                                                  for their participation. Covers living expenses for
                                                  non-employee participants in sponsor-supported
                                                  workshops, conferences, seminars, training, etc.
951
      810204     Participant Travel               For use on sponsored Projects only since               810200   E             N             N
                                                  "Participants" is a specifically defined sponsored
                                                  term. These individuals are eligible to receive
                                                  expense reimbursements under the terms of the
                                                  sponsored project agreement and cannot be paid
                                                  for their participation. Covers expenses
                                                  associated with non-employee participant travel
                                                  related to sponsor-supported workshops,
                                                  conferences, seminars, training, etc. Includes
                                                  airfare, lodging, meals, ground transportation,
952                                               mileage, etc.
      810205     Participant Tuition              For use on sponsored Projects only since               810200   E             N             N
                                                  "Participants" is a specifically defined sponsored
                                                  term. These individuals are eligible to receive
                                                  expense reimbursements under the terms of the
                                                  sponsored project agreement and cannot be paid
                                                  for their participation. Includes tuition expenses for
                                                  non-employee participants in sponsor-supported
                                                  workshops, conferences, seminars, training, etc.
953
      810300     Sub-Cont Not Subj to ICR-FBOnl   Final Budget-Only account for Sub-Contracts Not 810000          E             N             N
                                                  Subject to ICR. Represents roll-up of accounts
                                                  810301-810350.
954
                                                               FY2013 Accounts List



          A                       B                                  C                               D            E              F              G

                                                                                                Next Level Up   Account       Control       Statistical
 1     PS Value             Description                              Definition                     Value        Type         Account        Account
      810301    Sub-Contr Not Subj to ICR #1   For use by Sponsored Projects Administration     810300        E           N             N
                                               only for payments made to a non-University third
                                               party under a formal sub-contract agreement with
                                               the University. This Account will only be used
                                               when sub-contracts are awarded on a grant or
                                               contract. These sub-contract payments are not
                                               subject to indirect costs (IDC).
955
      810302    Sub-Contr Not Subj to ICR #2   For use by Sponsored Projects Administration     810300      E             N             N
                                               only for payments made to a non-University third
                                               party under a formal sub-contract agreement with
                                               the University. This Account will only be used
                                               when sub-contracts are awarded on a grant or
                                               contract. These sub-contract payments are not
                                               subject to indirect costs (IDC).
956
      810303    Sub-Contr Not Subj to ICR #3   For use by Sponsored Projects Administration     810300      E             N             N
                                               only for payments made to a non-University third
                                               party under a formal sub-contract agreement with
                                               the University. This Account will only be used
                                               when sub-contracts are awarded on a grant or
                                               contract. These sub-contract payments are not
                                               subject to indirect costs (IDC).
957
      810304    Sub-Contr Not Subj to ICR #4   For use by Sponsored Projects Administration     810300      E             N             N
                                               only for payments made to a non-University third
                                               party under a formal sub-contract agreement with
                                               the University. This Account will only be used
                                               when sub-contracts are awarded on a grant or
                                               contract. These sub-contract payments are not
                                               subject to indirect costs (IDC).
958
                                                               FY2013 Accounts List



          A                       B                                  C                               D            E              F              G

                                                                                                Next Level Up   Account       Control       Statistical
 1     PS Value             Description                              Definition                     Value        Type         Account        Account
      810305    Sub-Contr Not Subj to ICR #5   For use by Sponsored Projects Administration     810300        E           N             N
                                               only for payments made to a non-University third
                                               party under a formal sub-contract agreement with
                                               the University. This Account will only be used
                                               when sub-contracts are awarded on a grant or
                                               contract. These sub-contract payments are not
                                               subject to indirect costs (IDC).
959
      810306    Sub-Contr Not Subj to ICR #6   For use by Sponsored Projects Administration     810300      E             N             N
                                               only for payments made to a non-University third
                                               party under a formal sub-contract agreement with
                                               the University. This Account will only be used
                                               when sub-contracts are awarded on a grant or
                                               contract. These sub-contract payments are not
                                               subject to indirect costs (IDC).
960
      810307    Sub-Contr Not Subj to ICR #7   For use by Sponsored Projects Administration     810300      E             N             N
                                               only for payments made to a non-University third
                                               party under a formal sub-contract agreement with
                                               the University. This Account will only be used
                                               when sub-contracts are awarded on a grant or
                                               contract. These sub-contract payments are not
                                               subject to indirect costs (IDC).
961
      810308    Sub-Contr Not Subj to ICR #8   For use by Sponsored Projects Administration     810300      E             N             N
                                               only for payments made to a non-University third
                                               party under a formal sub-contract agreement with
                                               the University. This Account will only be used
                                               when sub-contracts are awarded on a grant or
                                               contract. These sub-contract payments are not
                                               subject to indirect costs (IDC).
962
                                                                FY2013 Accounts List



          A                       B                                   C                               D            E              F              G

                                                                                                 Next Level Up   Account       Control       Statistical
 1     PS Value             Description                               Definition                     Value        Type         Account        Account
      810309    Sub-Contr Not Subj to ICR #9    For use by Sponsored Projects Administration     810300        E           N             N
                                                only for payments made to a non-University third
                                                party under a formal sub-contract agreement with
                                                the University. This Account will only be used
                                                when sub-contracts are awarded on a grant or
                                                contract. These sub-contract payments are not
                                                subject to indirect costs (IDC).
963
      810310    Sub-Contr Not Subj to ICR #10   For use by Sponsored Projects Administration     810300      E             N             N
                                                only for payments made to a non-University third
                                                party under a formal sub-contract agreement with
                                                the University. This Account will only be used
                                                when sub-contracts are awarded on a grant or
                                                contract. These sub-contract payments are not
                                                subject to indirect costs (IDC).
964
      810311    Sub-Contr Not Subj to ICR #11   For use by Sponsored Projects Administration     810300      E             N             N
                                                only for payments made to a non-University third
                                                party under a formal sub-contract agreement with
                                                the University. This Account will only be used
                                                when sub-contracts are awarded on a grant or
                                                contract. These sub-contract payments are not
                                                subject to indirect costs (IDC).
965
      810312    Sub-Contr Not Subj to ICR #12   For use by Sponsored Projects Administration     810300      E             N             N
                                                only for payments made to a non-University third
                                                party under a formal sub-contract agreement with
                                                the University. This Account will only be used
                                                when sub-contracts are awarded on a grant or
                                                contract. These sub-contract payments are not
                                                subject to indirect costs (IDC).
966
                                                                FY2013 Accounts List



          A                       B                                   C                               D            E              F              G

                                                                                                 Next Level Up   Account       Control       Statistical
 1     PS Value             Description                               Definition                     Value        Type         Account        Account
      810313    Sub-Contr Not Subj to ICR #13   For use by Sponsored Projects Administration     810300        E           N             N
                                                only for payments made to a non-University third
                                                party under a formal sub-contract agreement with
                                                the University. This Account will only be used
                                                when sub-contracts are awarded on a grant or
                                                contract. These sub-contract payments are not
                                                subject to indirect costs (IDC).
967
      810314    Sub-Contr Not Subj to ICR #14   For use by Sponsored Projects Administration     810300      E             N             N
                                                only for payments made to a non-University third
                                                party under a formal sub-contract agreement with
                                                the University. This Account will only be used
                                                when sub-contracts are awarded on a grant or
                                                contract. These sub-contract payments are not
                                                subject to indirect costs (IDC).
968
      810315    Sub-Contr Not Subj to ICR #15   For use by Sponsored Projects Administration     810300      E             N             N
                                                only for payments made to a non-University third
                                                party under a formal sub-contract agreement with
                                                the University. This Account will only be used
                                                when sub-contracts are awarded on a grant or
                                                contract. These sub-contract payments are not
                                                subject to indirect costs (IDC).
969
      810316    Sub-Contr Not Subj to ICR #16   For use by Sponsored Projects Administration     810300      E             N             N
                                                only for payments made to a non-University third
                                                party under a formal sub-contract agreement with
                                                the University. This Account will only be used
                                                when sub-contracts are awarded on a grant or
                                                contract. These sub-contract payments are not
                                                subject to indirect costs (IDC).
970
                                                                FY2013 Accounts List



          A                       B                                   C                               D            E              F              G

                                                                                                 Next Level Up   Account       Control       Statistical
 1     PS Value             Description                               Definition                     Value        Type         Account        Account
      810317    Sub-Contr Not Subj to ICR #17   For use by Sponsored Projects Administration     810300        E           N             N
                                                only for payments made to a non-University third
                                                party under a formal sub-contract agreement with
                                                the University. This Account will only be used
                                                when sub-contracts are awarded on a grant or
                                                contract. These sub-contract payments are not
                                                subject to indirect costs (IDC).
971
      810318    Sub-Contr Not Subj to ICR #18   For use by Sponsored Projects Administration     810300      E             N             N
                                                only for payments made to a non-University third
                                                party under a formal sub-contract agreement with
                                                the University. This Account will only be used
                                                when sub-contracts are awarded on a grant or
                                                contract. These sub-contract payments are not
                                                subject to indirect costs (IDC).
972
      810319    Sub-Contr Not Subj to ICR #19   For use by Sponsored Projects Administration     810300      E             N             N
                                                only for payments made to a non-University third
                                                party under a formal sub-contract agreement with
                                                the University. This Account will only be used
                                                when sub-contracts are awarded on a grant or
                                                contract. These sub-contract payments are not
                                                subject to indirect costs (IDC).
973
      810320    Sub-Contr Not Subj to ICR #20   For use by Sponsored Projects Administration     810300      E             N             N
                                                only for payments made to a non-University third
                                                party under a formal sub-contract agreement with
                                                the University. This Account will only be used
                                                when sub-contracts are awarded on a grant or
                                                contract. These sub-contract payments are not
                                                subject to indirect costs (IDC).
974
                                                                FY2013 Accounts List



          A                       B                                   C                               D            E              F              G

                                                                                                 Next Level Up   Account       Control       Statistical
 1     PS Value             Description                               Definition                     Value        Type         Account        Account
      810321    Sub-Contr Not Subj to ICR #21   For use by Sponsored Projects Administration     810300        E           N             N
                                                only for payments made to a non-University third
                                                party under a formal sub-contract agreement with
                                                the University. This Account will only be used
                                                when sub-contracts are awarded on a grant or
                                                contract. These sub-contract payments are not
                                                subject to indirect costs (IDC).
975
      810322    Sub-Contr Not Subj to ICR #22   For use by Sponsored Projects Administration     810300      E             N             N
                                                only for payments made to a non-University third
                                                party under a formal sub-contract agreement with
                                                the University. This Account will only be used
                                                when sub-contracts are awarded on a grant or
                                                contract. These sub-contract payments are not
                                                subject to indirect costs (IDC).
976
      810323    Sub-Contr Not Subj to ICR #23   For use by Sponsored Projects Administration     810300      E             N             N
                                                only for payments made to a non-University third
                                                party under a formal sub-contract agreement with
                                                the University. This Account will only be used
                                                when sub-contracts are awarded on a grant or
                                                contract. These sub-contract payments are not
                                                subject to indirect costs (IDC).
977
      810324    Sub-Contr Not Subj to ICR #24   For use by Sponsored Projects Administration     810300      E             N             N
                                                only for payments made to a non-University third
                                                party under a formal sub-contract agreement with
                                                the University. This Account will only be used
                                                when sub-contracts are awarded on a grant or
                                                contract. These sub-contract payments are not
                                                subject to indirect costs (IDC).
978
                                                                FY2013 Accounts List



          A                       B                                   C                               D            E              F              G

                                                                                                 Next Level Up   Account       Control       Statistical
 1     PS Value             Description                               Definition                     Value        Type         Account        Account
      810325    Sub-Contr Not Subj to ICR #25   For use by Sponsored Projects Administration     810300        E           N             N
                                                only for payments made to a non-University third
                                                party under a formal sub-contract agreement with
                                                the University. This Account will only be used
                                                when sub-contracts are awarded on a grant or
                                                contract. These sub-contract payments are not
                                                subject to indirect costs (IDC).
979
      810326    Sub-Contr Not Subj to ICR #26   For use by Sponsored Projects Administration     810300      E             N             N
                                                only for payments made to a non-University third
                                                party under a formal sub-contract agreement with
                                                the University. This Account will only be used
                                                when sub-contracts are awarded on a grant or
                                                contract. These sub-contract payments are not
                                                subject to indirect costs (IDC).
980
      810327    Sub-Contr Not Subj to ICR #27   For use by Sponsored Projects Administration     810300      E             N             N
                                                only for payments made to a non-University third
                                                party under a formal sub-contract agreement with
                                                the University. This Account will only be used
                                                when sub-contracts are awarded on a grant or
                                                contract. These sub-contract payments are not
                                                subject to indirect costs (IDC).
981
      810328    Sub-Contr Not Subj to ICR #28   For use by Sponsored Projects Administration     810300      E             N             N
                                                only for payments made to a non-University third
                                                party under a formal sub-contract agreement with
                                                the University. This Account will only be used
                                                when sub-contracts are awarded on a grant or
                                                contract. These sub-contract payments are not
                                                subject to indirect costs (IDC).
982
                                                                FY2013 Accounts List



          A                       B                                   C                               D            E              F              G

                                                                                                 Next Level Up   Account       Control       Statistical
 1     PS Value             Description                               Definition                     Value        Type         Account        Account
      810329    Sub-Contr Not Subj to ICR #29   For use by Sponsored Projects Administration     810300        E           N             N
                                                only for payments made to a non-University third
                                                party under a formal sub-contract agreement with
                                                the University. This Account will only be used
                                                when sub-contracts are awarded on a grant or
                                                contract. These sub-contract payments are not
                                                subject to indirect costs (IDC).
983
      810330    Sub-Contr Not Subj to ICR #30   For use by Sponsored Projects Administration     810300      E             N             N
                                                only for payments made to a non-University third
                                                party under a formal sub-contract agreement with
                                                the University. This Account will only be used
                                                when sub-contracts are awarded on a grant or
                                                contract. These sub-contract payments are not
                                                subject to indirect costs (IDC).
984
      810331    Sub-Contr Not Subj to ICR #31   For use by Sponsored Projects Administration     810300      E             N             N
                                                only for payments made to a non-University third
                                                party under a formal sub-contract agreement with
                                                the University. This Account will only be used
                                                when sub-contracts are awarded on a grant or
                                                contract. These sub-contract payments are not
                                                subject to indirect costs (IDC).
985
      810332    Sub-Contr Not Subj to ICR #32   For use by Sponsored Projects Administration     810300      E             N             N
                                                only for payments made to a non-University third
                                                party under a formal sub-contract agreement with
                                                the University. This Account will only be used
                                                when sub-contracts are awarded on a grant or
                                                contract. These sub-contract payments are not
                                                subject to indirect costs (IDC).
986
                                                                FY2013 Accounts List



          A                       B                                   C                               D            E              F              G

                                                                                                 Next Level Up   Account       Control       Statistical
 1     PS Value             Description                               Definition                     Value        Type         Account        Account
      810333    Sub-Contr Not Subj to ICR #33   For use by Sponsored Projects Administration     810300        E           N             N
                                                only for payments made to a non-University third
                                                party under a formal sub-contract agreement with
                                                the University. This Account will only be used
                                                when sub-contracts are awarded on a grant or
                                                contract. These sub-contract payments are not
                                                subject to indirect costs (IDC).
987
      810334    Sub-Contr Not Subj to ICR #34   For use by Sponsored Projects Administration     810300      E             N             N
                                                only for payments made to a non-University third
                                                party under a formal sub-contract agreement with
                                                the University. This Account will only be used
                                                when sub-contracts are awarded on a grant or
                                                contract. These sub-contract payments are not
                                                subject to indirect costs (IDC).
988
      810335    Sub-Contr Not Subj to ICR #35   For use by Sponsored Projects Administration     810300      E             N             N
                                                only for payments made to a non-University third
                                                party under a formal sub-contract agreement with
                                                the University. This Account will only be used
                                                when sub-contracts are awarded on a grant or
                                                contract. These sub-contract payments are not
                                                subject to indirect costs (IDC).
989
      810336    Sub-Contr Not Subj to ICR #36   For use by Sponsored Projects Administration     810300      E             N             N
                                                only for payments made to a non-University third
                                                party under a formal sub-contract agreement with
                                                the University. This Account will only be used
                                                when sub-contracts are awarded on a grant or
                                                contract. These sub-contract payments are not
                                                subject to indirect costs (IDC).
990
                                                                FY2013 Accounts List



          A                       B                                   C                               D            E              F              G

                                                                                                 Next Level Up   Account       Control       Statistical
 1     PS Value             Description                               Definition                     Value        Type         Account        Account
      810337    Sub-Contr Not Subj to ICR #37   For use by Sponsored Projects Administration     810300        E           N             N
                                                only for payments made to a non-University third
                                                party under a formal sub-contract agreement with
                                                the University. This Account will only be used
                                                when sub-contracts are awarded on a grant or
                                                contract. These sub-contract payments are not
                                                subject to indirect costs (IDC).
991
      810338    Sub-Contr Not Subj to ICR #38   For use by Sponsored Projects Administration     810300      E             N             N
                                                only for payments made to a non-University third
                                                party under a formal sub-contract agreement with
                                                the University. This Account will only be used
                                                when sub-contracts are awarded on a grant or
                                                contract. These sub-contract payments are not
                                                subject to indirect costs (IDC).
992
      810339    Sub-Contr Not Subj to ICR #39   For use by Sponsored Projects Administration     810300      E             N             N
                                                only for payments made to a non-University third
                                                party under a formal sub-contract agreement with
                                                the University. This Account will only be used
                                                when sub-contracts are awarded on a grant or
                                                contract. These sub-contract payments are not
                                                subject to indirect costs (IDC).
993
      810340    Sub-Contr Not Subj to ICR #40   For use by Sponsored Projects Administration     810300      E             N             N
                                                only for payments made to a non-University third
                                                party under a formal sub-contract agreement with
                                                the University. This Account will only be used
                                                when sub-contracts are awarded on a grant or
                                                contract. These sub-contract payments are not
                                                subject to indirect costs (IDC).
994
                                                                FY2013 Accounts List



          A                       B                                   C                               D            E              F              G

                                                                                                 Next Level Up   Account       Control       Statistical
 1     PS Value             Description                               Definition                     Value        Type         Account        Account
      810341    Sub-Contr Not Subj to ICR #41   For use by Sponsored Projects Administration     810300        E           N             N
                                                only for payments made to a non-University third
                                                party under a formal sub-contract agreement with
                                                the University. This Account will only be used
                                                when sub-contracts are awarded on a grant or
                                                contract. These sub-contract payments are not
                                                subject to indirect costs (IDC).
995
      810342    Sub-Contr Not Subj to ICR #42   For use by Sponsored Projects Administration     810300      E             N             N
                                                only for payments made to a non-University third
                                                party under a formal sub-contract agreement with
                                                the University. This Account will only be used
                                                when sub-contracts are awarded on a grant or
                                                contract. These sub-contract payments are not
                                                subject to indirect costs (IDC).
996
      810343    Sub-Contr Not Subj to ICR #43   For use by Sponsored Projects Administration     810300      E             N             N
                                                only for payments made to a non-University third
                                                party under a formal sub-contract agreement with
                                                the University. This Account will only be used
                                                when sub-contracts are awarded on a grant or
                                                contract. These sub-contract payments are not
                                                subject to indirect costs (IDC).
997
      810344    Sub-Contr Not Subj to ICR #44   For use by Sponsored Projects Administration     810300      E             N             N
                                                only for payments made to a non-University third
                                                party under a formal sub-contract agreement with
                                                the University. This Account will only be used
                                                when sub-contracts are awarded on a grant or
                                                contract. These sub-contract payments are not
                                                subject to indirect costs (IDC).
998
                                                                 FY2013 Accounts List



           A                       B                                   C                               D            E              F              G

                                                                                                  Next Level Up   Account       Control       Statistical
 1      PS Value             Description                               Definition                     Value        Type         Account        Account
       810345    Sub-Contr Not Subj to ICR #45   For use by Sponsored Projects Administration     810300        E           N             N
                                                 only for payments made to a non-University third
                                                 party under a formal sub-contract agreement with
                                                 the University. This Account will only be used
                                                 when sub-contracts are awarded on a grant or
                                                 contract. These sub-contract payments are not
                                                 subject to indirect costs (IDC).
999
       810346    Sub-Contr Not Subj to ICR #46   For use by Sponsored Projects Administration     810300      E             N             N
                                                 only for payments made to a non-University third
                                                 party under a formal sub-contract agreement with
                                                 the University. This Account will only be used
                                                 when sub-contracts are awarded on a grant or
                                                 contract. These sub-contract payments are not
                                                 subject to indirect costs (IDC).
1000
       810347    Sub-Contr Not Subj to ICR #47   For use by Sponsored Projects Administration     810300      E             N             N
                                                 only for payments made to a non-University third
                                                 party under a formal sub-contract agreement with
                                                 the University. This Account will only be used
                                                 when sub-contracts are awarded on a grant or
                                                 contract. These sub-contract payments are not
                                                 subject to indirect costs (IDC).
1001
       810348    Sub-Contr Not Subj to ICR #48   For use by Sponsored Projects Administration     810300      E             N             N
                                                 only for payments made to a non-University third
                                                 party under a formal sub-contract agreement with
                                                 the University. This Account will only be used
                                                 when sub-contracts are awarded on a grant or
                                                 contract. These sub-contract payments are not
                                                 subject to indirect costs (IDC).
1002
                                                                  FY2013 Accounts List



           A                       B                                    C                               D            E              F              G

                                                                                                   Next Level Up   Account       Control       Statistical
 1      PS Value             Description                                Definition                     Value        Type         Account        Account
       810349    Sub-Contr Not Subj to ICR #49    For use by Sponsored Projects Administration     810300        E           N             N
                                                  only for payments made to a non-University third
                                                  party under a formal sub-contract agreement with
                                                  the University. This Account will only be used
                                                  when sub-contracts are awarded on a grant or
                                                  contract. These sub-contract payments are not
                                                  subject to indirect costs (IDC).
1003
       810350    Sub-Contr Not Subj to ICR #50    For use by Sponsored Projects Administration     810300      E             N             N
                                                  only for payments made to a non-University third
                                                  party under a formal sub-contract agreement with
                                                  the University. This Account will only be used
                                                  when sub-contracts are awarded on a grant or
                                                  contract. These sub-contract payments are not
                                                  subject to indirect costs (IDC).
1004
       810352    SubCont Not Subj ICR53-FB Only   Final Budget-Only account for Sub-Contracts Not 810000       E             N             N
                                                  Subject to ICR. Represents roll-up of account
                                                  810353.
1005
       810353    Sub-Contr Not Subj to ICR #53    For use by Sponsored Projects Administration     810352      E             N             N
                                                  only for payments made to a non-University third
                                                  party under a formal sub-contract agreement with
                                                  the University. This Account will only be used
                                                  when sub-contracts are awarded on a grant or
                                                  contract. These sub-contract payments are not
                                                  subject to indirect costs (IDC).
1006
       810354    SubCont Not Subj ICR55-FB Only   Final Budget-Only account for Sub-Contracts Not 810000       E             N             N
                                                  Subject to ICR. Represents roll-up of account
                                                  810355.
1007
       810355    Sub-Contr Not Subj to ICR #55    For use by Sponsored Projects Administration     810354      E             N             N
                                                  only for payments made to a non-University third
                                                  party under a formal sub-contract agreement with
                                                  the University. This Account will only be used
                                                  when sub-contracts are awarded on a grant or
                                                  contract. These sub-contract payments are not
                                                  subject to indirect costs (IDC).
1008
                                                                  FY2013 Accounts List



           A                       B                                    C                               D           E              F              G

                                                                                                  Next Level Up   Account       Control       Statistical
 1      PS Value             Description                             Definition                       Value        Type         Account        Account
       810356    SubCont Not Subj ICR57-FB Only   Final Budget-Only account for Sub-Contracts Not 810000        E           N             N
                                                  Subject to ICR. Represents roll-up of account
                                                  810357.
1009
       810357    Sub-Contr Not Subj to ICR #57    For use by Sponsored Projects Administration     810356     E             N             N
                                                  only for payments made to a non-University third
                                                  party under a formal sub-contract agreement with
                                                  the University. This Account will only be used
                                                  when sub-contracts are awarded on a grant or
                                                  contract. These sub-contract payments are not
                                                  subject to indirect costs (IDC).
1010
       810358    SubCont Not Subj ICR59-FB Only   Final Budget-Only account for Sub-Contracts Not 810000      E             N             N
                                                  Subject to ICR. Represents roll-up of account
                                                  810359.
1011
       810359    Sub-Contr Not Subj to ICR #59    For use by Sponsored Projects Administration     810358     E             N             N
                                                  only for payments made to a non-University third
                                                  party under a formal sub-contract agreement with
                                                  the University. This Account will only be used
                                                  when sub-contracts are awarded on a grant or
                                                  contract. These sub-contract payments are not
                                                  subject to indirect costs (IDC).
1012
       810360    SubCont Not Subj ICR61-FB Only   Final Budget-Only account for Sub-Contracts Not 810000      E             N             N
                                                  Subject to ICR. Represents roll-up of account
                                                  810361.
1013
       810361    Sub-Contr Not Subj to ICR #61    For use by Sponsored Projects Administration     810360     E             N             N
                                                  only for payments made to a non-University third
                                                  party under a formal sub-contract agreement with
                                                  the University. This Account will only be used
                                                  when sub-contracts are awarded on a grant or
                                                  contract. These sub-contract payments are not
                                                  subject to indirect costs (IDC).
1014
       810362    SubCont Not Subj ICR63-FB Only   Final Budget-Only account for Sub-Contracts Not 810000      E             N             N
                                                  Subject to ICR. Represents roll-up of account
                                                  810363.
1015
                                                                  FY2013 Accounts List



           A                       B                                    C                               D            E              F              G

                                                                                                   Next Level Up   Account       Control       Statistical
 1      PS Value             Description                                Definition                     Value        Type         Account        Account
       810363    Sub-Contr Not Subj to ICR #63    For use by Sponsored Projects Administration     810362        E           N             N
                                                  only for payments made to a non-University third
                                                  party under a formal sub-contract agreement with
                                                  the University. This Account will only be used
                                                  when sub-contracts are awarded on a grant or
                                                  contract. These sub-contract payments are not
                                                  subject to indirect costs (IDC).
1016
       810364    SubCont Not Subj ICR65-FB Only   Final Budget-Only account for Sub-Contracts Not 810000       E             N             N
                                                  Subject to ICR. Represents roll-up of account
                                                  810365.
1017
       810365    Sub-Contr Not Subj to ICR #65    For use by Sponsored Projects Administration     810364      E             N             N
                                                  only for payments made to a non-University third
                                                  party under a formal sub-contract agreement with
                                                  the University. This Account will only be used
                                                  when sub-contracts are awarded on a grant or
                                                  contract. These sub-contract payments are not
                                                  subject to indirect costs (IDC).
1018
       810366    SubCont Not Subj ICR67-FB Only   Final Budget-Only account for Sub-Contracts Not 810000       E             N             N
                                                  Subject to ICR. Represents roll-up of account
                                                  810367.
1019
       810367    Sub-Contr Not Subj to ICR #67    For use by Sponsored Projects Administration     810366      E             N             N
                                                  only for payments made to a non-University third
                                                  party under a formal sub-contract agreement with
                                                  the University. This Account will only be used
                                                  when sub-contracts are awarded on a grant or
                                                  contract. These sub-contract payments are not
                                                  subject to indirect costs (IDC).
1020
       810368    SubCont Not Subj ICR69-FB Only   Final Budget-Only account for Sub-Contracts Not 810000       E             N             N
                                                  Subject to ICR. Represents roll-up of account
                                                  810369.
1021
                                                                  FY2013 Accounts List



           A                       B                                    C                                D          E              F              G

                                                                                                  Next Level Up   Account       Control       Statistical
 1      PS Value             Description                               Definition                     Value        Type         Account        Account
       810369    Sub-Contr Not Subj to ICR #69   For use by Sponsored Projects Administration     810368        E           N             N
                                                 only for payments made to a non-University third
                                                 party under a formal sub-contract agreement with
                                                 the University. This Account will only be used
                                                 when sub-contracts are awarded on a grant or
                                                 contract. These sub-contract payments are not
                                                 subject to indirect costs (IDC).
1022
       810401    Sub-Contr Subject to ICR #1     For use by Sponsored Projects Administration       810400    E             N             N
                                                 only for payments made to a non-University third
                                                 party under a formal sub-contract agreement with
                                                 the University. This Account will only be used
                                                 when sub-contracts are awarded on a grant or
                                                 contract. These sub-contract payments are
1023                                             subject to indirect costs.
       810402    Sub-Contr Subject to ICR #2     For use by Sponsored Projects Administration       810400    E             N             N
                                                 only for payments made to a non-University third
                                                 party under a formal sub-contract agreement with
                                                 the University. This Account will only be used
                                                 when sub-contracts are awarded on a grant or
                                                 contract. These sub-contract payments are
1024                                             subject to indirect costs.
       810403    Sub-Contr Subject to ICR #3     For use by Sponsored Projects Administration       810400    E             N             N
                                                 only for payments made to a non-University third
                                                 party under a formal sub-contract agreement with
                                                 the University. This Account will only be used
                                                 when sub-contracts are awarded on a grant or
                                                 contract. These sub-contract payments are
1025                                             subject to indirect costs.
       810404    Sub-Contr Subject to ICR #4     For use by Sponsored Projects Administration       810400    E             N             N
                                                 only for payments made to a non-University third
                                                 party under a formal sub-contract agreement with
                                                 the University. This Account will only be used
                                                 when sub-contracts are awarded on a grant or
                                                 contract. These sub-contract payments are
1026                                             subject to indirect costs.
                                                                FY2013 Accounts List



           A                       B                                  C                                D            E              F              G

                                                                                                  Next Level Up   Account       Control       Statistical
 1      PS Value             Description                             Definition                       Value        Type         Account        Account
       810405    Sub-Contr Subject to ICR #5   For use by Sponsored Projects Administration       810400        E           N             N
                                               only for payments made to a non-University third
                                               party under a formal sub-contract agreement with
                                               the University. This Account will only be used
                                               when sub-contracts are awarded on a grant or
                                               contract. These sub-contract payments are
1027                                           subject to indirect costs.
       810406    Sub-Contr Subject to ICR #6   For use by Sponsored Projects Administration       810400       E            N             N
                                               only for payments made to a non-University third
                                               party under a formal sub-contract agreement with
                                               the University. This Account will only be used
                                               when sub-contracts are awarded on a grant or
                                               contract. These sub-contract payments are
1028                                           subject to indirect costs.
       810407    Sub-Contr Subject to ICR #7   For use by Sponsored Projects Administration       810400       E            N             N
                                               only for payments made to a non-University third
                                               party under a formal sub-contract agreement with
                                               the University. This Account will only be used
                                               when sub-contracts are awarded on a grant or
                                               contract. These sub-contract payments are
1029                                           subject to indirect costs.
       810408    Sub-Contr Subject to ICR #8   For use by Sponsored Projects Administration       810400       E            N             N
                                               only for payments made to a non-University third
                                               party under a formal sub-contract agreement with
                                               the University. This Account will only be used
                                               when sub-contracts are awarded on a grant or
                                               contract. These sub-contract payments are
1030                                           subject to indirect costs.
       810409    Sub-Contr Subject to ICR #9   For use by Sponsored Projects Administration       810400       E            N             N
                                               only for payments made to a non-University third
                                               party under a formal sub-contract agreement with
                                               the University. This Account will only be used
                                               when sub-contracts are awarded on a grant or
                                               contract. These sub-contract payments are
1031                                           subject to indirect costs.
                                                                 FY2013 Accounts List



           A                       B                                   C                                D            E              F              G

                                                                                                   Next Level Up   Account       Control       Statistical
 1      PS Value             Description                              Definition                       Value        Type         Account        Account
       810410    Sub-Contr Subject to ICR #10   For use by Sponsored Projects Administration       810400        E           N             N
                                                only for payments made to a non-University third
                                                party under a formal sub-contract agreement with
                                                the University. This Account will only be used
                                                when sub-contracts are awarded on a grant or
                                                contract. These sub-contract payments are
1032                                            subject to indirect costs.
       810411    Sub-Contr Subject to ICR #11   For use by Sponsored Projects Administration       810400       E            N             N
                                                only for payments made to a non-University third
                                                party under a formal sub-contract agreement with
                                                the University. This Account will only be used
                                                when sub-contracts are awarded on a grant or
                                                contract. These sub-contract payments are
1033                                            subject to indirect costs.
       810412    Sub-Contr Subject to ICR #12   For use by Sponsored Projects Administration       810400       E            N             N
                                                only for payments made to a non-University third
                                                party under a formal sub-contract agreement with
                                                the University. This Account will only be used
                                                when sub-contracts are awarded on a grant or
                                                contract. These sub-contract payments are
1034                                            subject to indirect costs.
       810413    Sub-Contr Subject to ICR #13   For use by Sponsored Projects Administration       810400       E            N             N
                                                only for payments made to a non-University third
                                                party under a formal sub-contract agreement with
                                                the University. This Account will only be used
                                                when sub-contracts are awarded on a grant or
                                                contract. These sub-contract payments are
1035                                            subject to indirect costs.
       810414    Sub-Contr Subject to ICR #14   For use by Sponsored Projects Administration       810400       E            N             N
                                                only for payments made to a non-University third
                                                party under a formal sub-contract agreement with
                                                the University. This Account will only be used
                                                when sub-contracts are awarded on a grant or
                                                contract. These sub-contract payments are
1036                                            subject to indirect costs.
                                                                 FY2013 Accounts List



           A                       B                                   C                                D            E              F              G

                                                                                                   Next Level Up   Account       Control       Statistical
 1      PS Value             Description                              Definition                       Value        Type         Account        Account
       810415    Sub-Contr Subject to ICR #15   For use by Sponsored Projects Administration       810400        E           N             N
                                                only for payments made to a non-University third
                                                party under a formal sub-contract agreement with
                                                the University. This Account will only be used
                                                when sub-contracts are awarded on a grant or
                                                contract. These sub-contract payments are
1037                                            subject to indirect costs.
       810416    Sub-Contr Subject to ICR #16   For use by Sponsored Projects Administration       810400       E            N             N
                                                only for payments made to a non-University third
                                                party under a formal sub-contract agreement with
                                                the University. This Account will only be used
                                                when sub-contracts are awarded on a grant or
                                                contract. These sub-contract payments are
1038                                            subject to indirect costs.
       810417    Sub-Contr Subject to ICR #17   For use by Sponsored Projects Administration       810400       E            N             N
                                                only for payments made to a non-University third
                                                party under a formal sub-contract agreement with
                                                the University. This Account will only be used
                                                when sub-contracts are awarded on a grant or
                                                contract. These sub-contract payments are
1039                                            subject to indirect costs.
       810418    Sub-Contr Subject to ICR #18   For use by Sponsored Projects Administration       810400       E            N             N
                                                only for payments made to a non-University third
                                                party under a formal sub-contract agreement with
                                                the University. This Account will only be used
                                                when sub-contracts are awarded on a grant or
                                                contract. These sub-contract payments are
1040                                            subject to indirect costs.
       810419    Sub-Contr Subject to ICR #19   For use by Sponsored Projects Administration       810400       E            N             N
                                                only for payments made to a non-University third
                                                party under a formal sub-contract agreement with
                                                the University. This Account will only be used
                                                when sub-contracts are awarded on a grant or
                                                contract. These sub-contract payments are
1041                                            subject to indirect costs.
                                                                 FY2013 Accounts List



           A                       B                                   C                                D            E              F              G

                                                                                                   Next Level Up   Account       Control       Statistical
 1      PS Value             Description                              Definition                       Value        Type         Account        Account
       810420    Sub-Contr Subject to ICR #20   For use by Sponsored Projects Administration       810400        E           N             N
                                                only for payments made to a non-University third
                                                party under a formal sub-contract agreement with
                                                the University. This Account will only be used
                                                when sub-contracts are awarded on a grant or
                                                contract. These sub-contract payments are
1042                                            subject to indirect costs.
       810421    Sub-Contr Subject to ICR #21   For use by Sponsored Projects Administration       810400       E            N             N
                                                only for payments made to a non-University third
                                                party under a formal sub-contract agreement with
                                                the University. This Account will only be used
                                                when sub-contracts are awarded on a grant or
                                                contract. These sub-contract payments are
1043                                            subject to indirect costs.
       810422    Sub-Contr Subject to ICR #22   For use by Sponsored Projects Administration       810400       E            N             N
                                                only for payments made to a non-University third
                                                party under a formal sub-contract agreement with
                                                the University. This Account will only be used
                                                when sub-contracts are awarded on a grant or
                                                contract. These sub-contract payments are
1044                                            subject to indirect costs.
       810423    Sub-Contr Subject to ICR #23   For use by Sponsored Projects Administration       810400       E            N             N
                                                only for payments made to a non-University third
                                                party under a formal sub-contract agreement with
                                                the University. This Account will only be used
                                                when sub-contracts are awarded on a grant or
                                                contract. These sub-contract payments are
1045                                            subject to indirect costs.
       810424    Sub-Contr Subject to ICR #24   For use by Sponsored Projects Administration       810400       E            N             N
                                                only for payments made to a non-University third
                                                party under a formal sub-contract agreement with
                                                the University. This Account will only be used
                                                when sub-contracts are awarded on a grant or
                                                contract. These sub-contract payments are
1046                                            subject to indirect costs.
                                                                 FY2013 Accounts List



           A                       B                                   C                                D            E              F              G

                                                                                                   Next Level Up   Account       Control       Statistical
 1      PS Value             Description                              Definition                       Value        Type         Account        Account
       810425    Sub-Contr Subject to ICR #25   For use by Sponsored Projects Administration       810400        E           N             N
                                                only for payments made to a non-University third
                                                party under a formal sub-contract agreement with
                                                the University. This Account will only be used
                                                when sub-contracts are awarded on a grant or
                                                contract. These sub-contract payments are
1047                                            subject to indirect costs.
       810426    Sub-Contr Subject to ICR #26   For use by Sponsored Projects Administration       810400       E            N             N
                                                only for payments made to a non-University third
                                                party under a formal sub-contract agreement with
                                                the University. This Account will only be used
                                                when sub-contracts are awarded on a grant or
                                                contract. These sub-contract payments are
1048                                            subject to indirect costs.
       810427    Sub-Contr Subject to ICR #27   For use by Sponsored Projects Administration       810400       E            N             N
                                                only for payments made to a non-University third
                                                party under a formal sub-contract agreement with
                                                the University. This Account will only be used
                                                when sub-contracts are awarded on a grant or
                                                contract. These sub-contract payments are
1049                                            subject to indirect costs.
       810428    Sub-Contr Subject to ICR #28   For use by Sponsored Projects Administration       810400       E            N             N
                                                only for payments made to a non-University third
                                                party under a formal sub-contract agreement with
                                                the University. This Account will only be used
                                                when sub-contracts are awarded on a grant or
                                                contract. These sub-contract payments are
1050                                            subject to indirect costs.
       810429    Sub-Contr Subject to ICR #29   For use by Sponsored Projects Administration       810400       E            N             N
                                                only for payments made to a non-University third
                                                party under a formal sub-contract agreement with
                                                the University. This Account will only be used
                                                when sub-contracts are awarded on a grant or
                                                contract. These sub-contract payments are
1051                                            subject to indirect costs.
                                                                 FY2013 Accounts List



           A                       B                                   C                                D            E              F              G

                                                                                                   Next Level Up   Account       Control       Statistical
 1      PS Value             Description                              Definition                       Value        Type         Account        Account
       810430    Sub-Contr Subject to ICR #30   For use by Sponsored Projects Administration       810400        E           N             N
                                                only for payments made to a non-University third
                                                party under a formal sub-contract agreement with
                                                the University. This Account will only be used
                                                when sub-contracts are awarded on a grant or
                                                contract. These sub-contract payments are
1052                                            subject to indirect costs.
       810431    Sub-Contr Subject to ICR #31   For use by Sponsored Projects Administration       810400       E            N             N
                                                only for payments made to a non-University third
                                                party under a formal sub-contract agreement with
                                                the University. This Account will only be used
                                                when sub-contracts are awarded on a grant or
                                                contract. These sub-contract payments are
1053                                            subject to indirect costs.
       810432    Sub-Contr Subject to ICR #32   For use by Sponsored Projects Administration       810400       E            N             N
                                                only for payments made to a non-University third
                                                party under a formal sub-contract agreement with
                                                the University. This Account will only be used
                                                when sub-contracts are awarded on a grant or
                                                contract. These sub-contract payments are
1054                                            subject to indirect costs.
       810433    Sub-Contr Subject to ICR #33   For use by Sponsored Projects Administration       810400       E            N             N
                                                only for payments made to a non-University third
                                                party under a formal sub-contract agreement with
                                                the University. This Account will only be used
                                                when sub-contracts are awarded on a grant or
                                                contract. These sub-contract payments are
1055                                            subject to indirect costs.
       810434    Sub-Contr Subject to ICR #34   For use by Sponsored Projects Administration       810400       E            N             N
                                                only for payments made to a non-University third
                                                party under a formal sub-contract agreement with
                                                the University. This Account will only be used
                                                when sub-contracts are awarded on a grant or
                                                contract. These sub-contract payments are
1056                                            subject to indirect costs.
                                                                 FY2013 Accounts List



           A                       B                                   C                                D            E              F              G

                                                                                                   Next Level Up   Account       Control       Statistical
 1      PS Value             Description                              Definition                       Value        Type         Account        Account
       810435    Sub-Contr Subject to ICR #35   For use by Sponsored Projects Administration       810400        E           N             N
                                                only for payments made to a non-University third
                                                party under a formal sub-contract agreement with
                                                the University. This Account will only be used
                                                when sub-contracts are awarded on a grant or
                                                contract. These sub-contract payments are
1057                                            subject to indirect costs.
       810436    Sub-Contr Subject to ICR #36   For use by Sponsored Projects Administration       810400       E            N             N
                                                only for payments made to a non-University third
                                                party under a formal sub-contract agreement with
                                                the University. This Account will only be used
                                                when sub-contracts are awarded on a grant or
                                                contract. These sub-contract payments are
1058                                            subject to indirect costs.
       810437    Sub-Contr Subject to ICR #37   For use by Sponsored Projects Administration       810400       E            N             N
                                                only for payments made to a non-University third
                                                party under a formal sub-contract agreement with
                                                the University. This Account will only be used
                                                when sub-contracts are awarded on a grant or
                                                contract. These sub-contract payments are
1059                                            subject to indirect costs.
       810438    Sub-Contr Subject to ICR #38   For use by Sponsored Projects Administration       810400       E            N             N
                                                only for payments made to a non-University third
                                                party under a formal sub-contract agreement with
                                                the University. This Account will only be used
                                                when sub-contracts are awarded on a grant or
                                                contract. These sub-contract payments are
1060                                            subject to indirect costs.
       810439    Sub-Contr Subject to ICR #39   For use by Sponsored Projects Administration       810400       E            N             N
                                                only for payments made to a non-University third
                                                party under a formal sub-contract agreement with
                                                the University. This Account will only be used
                                                when sub-contracts are awarded on a grant or
                                                contract. These sub-contract payments are
1061                                            subject to indirect costs.
                                                                 FY2013 Accounts List



           A                       B                                   C                                D            E              F              G

                                                                                                   Next Level Up   Account       Control       Statistical
 1      PS Value             Description                              Definition                       Value        Type         Account        Account
       810440    Sub-Contr Subject to ICR #40   For use by Sponsored Projects Administration       810400        E           N             N
                                                only for payments made to a non-University third
                                                party under a formal sub-contract agreement with
                                                the University. This Account will only be used
                                                when sub-contracts are awarded on a grant or
                                                contract. These sub-contract payments are
1062                                            subject to indirect costs.
       810441    Sub-Contr Subject to ICR #41   For use by Sponsored Projects Administration       810400       E            N             N
                                                only for payments made to a non-University third
                                                party under a formal sub-contract agreement with
                                                the University. This Account will only be used
                                                when sub-contracts are awarded on a grant or
                                                contract. These sub-contract payments are
1063                                            subject to indirect costs.
       810442    Sub-Contr Subject to ICR #42   For use by Sponsored Projects Administration       810400       E            N             N
                                                only for payments made to a non-University third
                                                party under a formal sub-contract agreement with
                                                the University. This Account will only be used
                                                when sub-contracts are awarded on a grant or
                                                contract. These sub-contract payments are
1064                                            subject to indirect costs.
       810443    Sub-Contr Subject to ICR #43   For use by Sponsored Projects Administration       810400       E            N             N
                                                only for payments made to a non-University third
                                                party under a formal sub-contract agreement with
                                                the University. This Account will only be used
                                                when sub-contracts are awarded on a grant or
                                                contract. These sub-contract payments are
1065                                            subject to indirect costs.
       810444    Sub-Contr Subject to ICR #44   For use by Sponsored Projects Administration       810400       E            N             N
                                                only for payments made to a non-University third
                                                party under a formal sub-contract agreement with
                                                the University. This Account will only be used
                                                when sub-contracts are awarded on a grant or
                                                contract. These sub-contract payments are
1066                                            subject to indirect costs.
                                                                 FY2013 Accounts List



           A                       B                                   C                                D            E              F              G

                                                                                                   Next Level Up   Account       Control       Statistical
 1      PS Value             Description                              Definition                       Value        Type         Account        Account
       810445    Sub-Contr Subject to ICR #45   For use by Sponsored Projects Administration       810400        E           N             N
                                                only for payments made to a non-University third
                                                party under a formal sub-contract agreement with
                                                the University. This Account will only be used
                                                when sub-contracts are awarded on a grant or
                                                contract. These sub-contract payments are
1067                                            subject to indirect costs.
       810446    Sub-Contr Subject to ICR #46   For use by Sponsored Projects Administration       810400       E            N             N
                                                only for payments made to a non-University third
                                                party under a formal sub-contract agreement with
                                                the University. This Account will only be used
                                                when sub-contracts are awarded on a grant or
                                                contract. These sub-contract payments are
1068                                            subject to indirect costs.
       810447    Sub-Contr Subject to ICR #47   For use by Sponsored Projects Administration       810400       E            N             N
                                                only for payments made to a non-University third
                                                party under a formal sub-contract agreement with
                                                the University. This Account will only be used
                                                when sub-contracts are awarded on a grant or
                                                contract. These sub-contract payments are
1069                                            subject to indirect costs.
       810448    Sub-Contr Subject to ICR #48   For use by Sponsored Projects Administration       810400       E            N             N
                                                only for payments made to a non-University third
                                                party under a formal sub-contract agreement with
                                                the University. This Account will only be used
                                                when sub-contracts are awarded on a grant or
                                                contract. These sub-contract payments are
1070                                            subject to indirect costs.
       810449    Sub-Contr Subject to ICR #49   For use by Sponsored Projects Administration       810400       E            N             N
                                                only for payments made to a non-University third
                                                party under a formal sub-contract agreement with
                                                the University. This Account will only be used
                                                when sub-contracts are awarded on a grant or
                                                contract. These sub-contract payments are
1071                                            subject to indirect costs.
                                                                 FY2013 Accounts List



           A                       B                                   C                                D            E              F              G

                                                                                                   Next Level Up   Account       Control       Statistical
 1      PS Value             Description                              Definition                       Value        Type         Account        Account
       810450    Sub-Contr Subject to ICR #50   For use by Sponsored Projects Administration       810400        E           N             N
                                                only for payments made to a non-University third
                                                party under a formal sub-contract agreement with
                                                the University. This Account will only be used
                                                when sub-contracts are awarded on a grant or
                                                contract. These sub-contract payments are
1072                                            subject to indirect costs.
       810453    Sub-Contr Subject to ICR #53   For use by Sponsored Projects Administration       810452       E            N             N
                                                only for payments made to a non-University third
                                                party under a formal sub-contract agreement with
                                                the University. This Account will only be used
                                                when sub-contracts are awarded on a grant or
                                                contract. These sub-contract payments are
1073                                            subject to indirect costs.
       810455    Sub-Contr Subject to ICR #55   For use by Sponsored Projects Administration       810454       E            N             N
                                                only for payments made to a non-University third
                                                party under a formal sub-contract agreement with
                                                the University. This Account will only be used
                                                when sub-contracts are awarded on a grant or
                                                contract. These sub-contract payments are
1074                                            subject to indirect costs.
       810457    Sub-Contr Subject to ICR #57   For use by Sponsored Projects Administration       810456       E            N             N
                                                only for payments made to a non-University third
                                                party under a formal sub-contract agreement with
                                                the University. This Account will only be used
                                                when sub-contracts are awarded on a grant or
                                                contract. These sub-contract payments are
1075                                            subject to indirect costs.
       810459    Sub-Contr Subject to ICR #59   For use by Sponsored Projects Administration       810458       E            N             N
                                                only for payments made to a non-University third
                                                party under a formal sub-contract agreement with
                                                the University. This Account will only be used
                                                when sub-contracts are awarded on a grant or
                                                contract. These sub-contract payments are
1076                                            subject to indirect costs.
                                                                 FY2013 Accounts List



           A                       B                                   C                                D            E              F              G

                                                                                                   Next Level Up   Account       Control       Statistical
 1      PS Value             Description                              Definition                       Value        Type         Account        Account
       810461    Sub-Contr Subject to ICR #61   For use by Sponsored Projects Administration       810460        E           N             N
                                                only for payments made to a non-University third
                                                party under a formal sub-contract agreement with
                                                the University. This Account will only be used
                                                when sub-contracts are awarded on a grant or
                                                contract. These sub-contract payments are
1077                                            subject to indirect costs.
       810463    Sub-Contr Subject to ICR #63   For use by Sponsored Projects Administration       810462       E            N             N
                                                only for payments made to a non-University third
                                                party under a formal sub-contract agreement with
                                                the University. This Account will only be used
                                                when sub-contracts are awarded on a grant or
                                                contract. These sub-contract payments are
1078                                            subject to indirect costs.
       810465    Sub-Contr Subject to ICR #65   For use by Sponsored Projects Administration       810464       E            N             N
                                                only for payments made to a non-University third
                                                party under a formal sub-contract agreement with
                                                the University. This Account will only be used
                                                when sub-contracts are awarded on a grant or
                                                contract. These sub-contract payments are
1079                                            subject to indirect costs.
       810467    Sub-Contr Subject to ICR #67   For use by Sponsored Projects Administration       810466       E            N             N
                                                only for payments made to a non-University third
                                                party under a formal sub-contract agreement with
                                                the University. This Account will only be used
                                                when sub-contracts are awarded on a grant or
                                                contract. These sub-contract payments are
1080                                            subject to indirect costs.
       810469    Sub-Contr Subject to ICR #69   For use by Sponsored Projects Administration       810468       E            N             N
                                                only for payments made to a non-University third
                                                party under a formal sub-contract agreement with
                                                the University. This Account will only be used
                                                when sub-contracts are awarded on a grant or
                                                contract. These sub-contract payments are
1081                                            subject to indirect costs.
       810500    F&A Costs-Fin Bdg Only         Final Budget-Only account for F&A Costs.           810000       E            N             N
                                                Represents roll-up of account 810501.
1082
                                                                    FY2013 Accounts List



           A                         B                                     C                               D               E              F              G

                                                                                                         Next Level Up   Account       Control       Statistical
 1      PS Value                Description                              Definition                          Value        Type         Account        Account
       810501    Facilities and Admin Costs        Indirect costs charged to sponsored projects,         810500        E           N             N
                                                   typically through an automated program that
                                                   allocates on the basis of a percentage applied to
                                                   specific direct costs that projects incur as part of
                                                   normal grant activity. The indirect cost rate varies,
                                                   but is based on either the University’s rates
                                                   negotiated with the federal government, or rates
                                                   negotiated with individual sponsors. This is an
                                                   internal allocation, corresponding to Account
                                                   460101, Indirect Cost Recovery.
1083
       810600     SPA Institut Allow-FinBdg Only   Final Budget-Only account for SPA Institutional   810000         E              N             N
                                                   Allowance. Represents roll-up of account
                                                   810601.
1084
       810601     SPA Institutional Allowance      Miscellaneous expenses, such as travel, funded 810600            E              N             N
                                                   by an allotment provided by a sponsoring agency
                                                   to cover administrative expenses not provided for
                                                   elsewhere in the sponsored grant. The sponsored
                                                   revenue that funds these expenses is classified to
                                                   Account 460301, Sponsored Projects
                                                   Administration Institutional Allowance.

1085
       810700     Non-Spon Institl All-FinBdgOnl   Final Budget-Only account for Non-Sponsored       810000         E              N             N
                                                   Institutional Allowance. Represents roll-up of
                                                   account 810701.
1086
       810701     Non-Spon Institutional Allow     Miscellaneous administrative expenses funded by 810700           E              N             N
                                                   an allotment provided by a grantor to cover such
                                                   expenses not provided for elsewhere in the grant
                                                   (e.g., costs to administer student financial aid).
                                                   These expenses are funded by non-sponsored
                                                   sources of funding classified to Account 460302,
                                                   Non-Sponsored Institutional Allowance.

1087
       810780     Instit Asmt CE-Fin Bdgt Only     Final Budget-Only account for Institutional       810000         E              N             N
                                                   Assessment consolidating entries. Represents
                                                   roll-up of account 810788
1088
                                                                    FY2013 Accounts List



           A                       B                                        C                                D            E              F              G

                                                                                                        Next Level Up   Account       Control       Statistical
 1      PS Value               Description                                Definition                        Value        Type         Account        Account
       810788    Institut Assessment Cons Entry    Used by Accounting Services to record                810780        E           N             N
                                                   consolidation, reclass and adjusting journal
                                                   entries for institutional assessments at the end of
                                                   an accounting period (e.g., quarterly, annually) to
                                                   properly present the University's external financial
                                                   statements in compliance with Generally Accepted
                                                   Accounting Principles (GAAP) and Governmental
                                                   Accounting Standards Board (GASB) guidelines.

1089
       810800     SPA-Rsrve-Sponsor-FinBdgOnl      For Sponsored Projects Administration use only.      810000      E             N             N
                                                   To record funds that is restricted by a sponsoring
                                                   agency. Funds will be reallocated to the correct
                                                   budget only expense Account code by SPA once
                                                   the restriction is lifted by the sponsor.
1090
       810850     SPA-Rsrve-Internal-FinBdgOnl     For Sponsored Projects Administration use only      810000       E             N             N
                                                   for recording funds that are either not budgeted by
                                                   the department or not properly justified in the
                                                   proposal. Upon receiving acceptable justification
                                                   the certified approver can rebudget the funds to
                                                   the appropriate budget only Account code in
                                                   accordance with sponsor’s policies.
1091
       810900     Research-Related CE-FinBdg Onl   Final Budget-Only account for Research-Related       810000      E             N             N
                                                   Consolidation Entries. Represents roll-up of
                                                   account 810988.
1092
       810988     Research-Related Cons Entry      For use by Accounting Services only to record     810900         E             N             N
                                                   consolidation, reclass, and adjusting journal
                                                   entries at the end of an accounting period (e.g.,
                                                   quarterly, annually) to properly present the
                                                   University’s external financial statements in
                                                   compliance with Generally Accepted Accounting
                                                   Principles (GAAP) and Governmental Accounting
                                                   Standards Board (GASB) guidelines.
1093
                                                                    FY2013 Accounts List



           A                        B                                      C                                 D       E              F              G

                                                                                                   Next Level Up   Account       Control       Statistical
 1      PS Value             Description                            Definition                        Value         Type         Account        Account
       820000    Univ Assessmnts-Bdg Dev Only     Budget Development-Only account for University -               E           N             N
                                                  Assessments. Represents roll-up of final budget-
                                                  only accounts 820100-820500.
1094
       820100    Overhead Charges-Fin Bdg Only    Final Budget-Only account for Overhead Charges. 820000         E           N             N
                                                  Represents roll-up of account 820101.
1095
       820101    Overhead Charges                 For use by the Controller's Office only for certain   820100   E           N             N
                                                  overhead assessments such as charges by
                                                  Disbursement Services for data entry of
                                                  documents that could have been entered by the
                                                  end user. Used with Account 820477, University
                                                  Assessments Contra-Expense.
1096
       820200    Enterprs Assessmnt-FinBdg Only   Final Budget-Only account for Enterprise              820000   E           N             N
                                                  Assessment. Represents roll-up of account
                                                  820201.
1097
       820201    Enterprise Assessment            Internal assessments for system-wide purposes,        820200   E           N             N
                                                  including the Enterprise Systems Project. Used
                                                  with Account 820477, University Assessments
                                                  Contra-Expense.
1098
       820300    TIP Charges-Fin Bdg Only         Final Budget-Only account for TIP Charges.            820000   E           N             N
                                                  Represents roll-up of account 820301.
1099
       820301    TIP Charges                      Temporary Investment Pool (TIP) charges               820300   E           N             N
                                                  assessed to departments or colleges.
1100
       820400    Univ Asmt Contra Exp-FinBdgOnl   Final Budget-Only account for University              820000   E           N             N
                                                  Assessment Contra-Expenses. Represents roll-
                                                  up of account 820477.
1101
       820477    Univ Assessment Contra-Expense   The offset to internal assessments for system- 820400          E           N             N
                                                  wide purposes including the Enterprise Systems
                                                  Project and TIP Charges. Used in combination
                                                  with accounts 820201-Enterprise Assessment and
                                                  820301-TIP Charges.
1102
                                                                   FY2013 Accounts List



           A                      B                                       C                               D            E              F              G

                                                                                                     Next Level Up   Account       Control       Statistical
 1      PS Value             Description                               Definition                        Value        Type         Account        Account
       820500    Univ Assess CE-Fin Bdg Only      Final Budget-Only account for University           820000        E           N             N
                                                  Assessment Consolidation Entries. Represents
                                                  roll-up of account 820588.
1103
       820588    Univ Assmt Cons Entry            For use by Accounting Services only to record     820500        E            N             N
                                                  consolidation, reclass, and adjusting journal
                                                  entries at the end of an accounting period (e.g.,
                                                  quarterly, annually) to properly present the
                                                  University’s external financial statements in
                                                  compliance with Generally Accepted Accounting
                                                  Principles (GAAP) and Governmental Accounting
                                                  Standards Board (GASB) guidelines.

1104
       830000    Cost Alloc-Admin Svc-BdgDevOnl   Budget Development-Only account for Cost           -            E            N             N
                                                  Allocation-Admin Services. Represents roll-up of
                                                  final budget-only accounts 830100 and 830200.
1105
       830100    Admin Svc Units-SysW-FinBdgOnl   Final Budget-Only account for Cost Allocation-     830000       E            N             N
                                                  Admin Service Units, System-Wide. Represents
                                                  roll-up of account 830101.
1106
       830101    Admin Service Units-Systemwide   Cost allocation charge assessed to all academic    830100       E            N             N
                                                  RRCs to cover the costs of adminstrative units
                                                  such as the President's Office, Human
                                                  Resources, General Counsel, etc. This pool is
                                                  assessed on a proportionate share of total
                                                  expenditures across the University.
1107
       830200    Admin Svc Units-TC-FinBdg Only   Final Budget-Only account for Cost Allocation-     830000       E            N             N
                                                  Admin Service Units, Twin-Cities Only.
                                                  Represents roll-up of account 830201.
1108
       830201    Admin Service Units-TC           Cost allocation charge assessed to academic        830200       E            N             N
                                                  RRCs on the Twin Cities campus to cover the
                                                  costs of administrative units which provide
                                                  services only to the Twin Cities campus, such as
                                                  University Policy, the Bursar, etc. This pool is
                                                  assessed on a proportionate share of total
1109                                              expenditures of all Twin Cities units.
                                                                    FY2013 Accounts List



           A                       B                                       C                               D            E              F              G

                                                                                                      Next Level Up   Account       Control       Statistical
 1      PS Value               Description                              Definition                       Value         Type         Account        Account
       831000    Cost Alloc-Info Tech-BdgDevOnl   Budget Development-Only account for Cost           -              E           N             N
                                                  Allocation-Information Technology. Represents
                                                  roll-up of final budget-only accounts 831100 and
                                                  831200.
1110
       831100    Info Tech-Syswide-FinBdg Only    Final Budget-Only account for Cost Allocation-     831000        E            N             N
                                                  Information Technology, System-Wide.
                                                  Represents roll-up of account 831101.
1111
       831101    Information Technology - SW      Cost allocation charge assessed to all academic    831100        E            N             N
                                                  RRCs to cover the costs of the institution's
                                                  technology infrastructure. This pool is assessed
                                                  on a proportionate share of total employee and
                                                  student headcount across the University.
1112
       831200    Info Tech - TC - FinBdg Only     Final Budget-Only account for Cost Allocation-     831000        E            N             N
                                                  Information Technology, Twin-Cities Only.
                                                  Represents roll-up of account 831201.
1113
       831201    Information Technology - TC      Cost allocation charge assessed to academic       831200         E            N             N
                                                  RRCs on the Twin Cities campus to cover the
                                                  costs of technology infrastructure servicing the
                                                  Twin Cities campus. This pool is assessed on a
                                                  proportionate share of total employee and student
1114                                              headcount of all Twin Cities units.
       832000    Cost Alloc-Fac Op&Mt-BdgDevOnl   Budget Development-Only account for Cost          -              E            N             N
                                                  Allocation-Faciilities Operations & Maintenance.
                                                  Represents roll-up of final budget-only account
                                                  832100.
1115
       832100    Facil Ops&Maint-TC-FinBdg Only   Final Budget-Only account for Cost Allocation-     832000        E            N             N
                                                  Facilities Oper & Maint, Twin-Cities Only.
                                                  Represents roll-up of account 832101.
1116
       832101    Facilities Ops&Maintenance-TC    Cost allocation charge assessed to academic        832100        E            N             N
                                                  RRCs on the Twin Cities campus to cover the
                                                  costs of basic facilities operations and
                                                  maintenance (including custodial services,
                                                  maintenance, land care, etc.) This pool is
                                                  assessed on a proportionate share of total
1117                                              assignable square feet of all Twin Cities units.
                                                                   FY2013 Accounts List



           A                       B                                      C                                D           E              F              G

                                                                                                     Next Level Up   Account       Control       Statistical
 1      PS Value            Description                               Definition                        Value         Type         Account        Account
       832200    Warehouses - TC Bdg Dev Only     Budget Development-Only account for Cost          -              E           N             N
                                                  Allocation-Warehouses, Twin Cities only.
                                                  Represents roll-up of final budget-only account
                                                  832201.
1118
       832201    Warehouses - TC Fin Bdg Only     Final Budget-Only account for Cost Allocation-   832200         E            N             N
                                                  Warehouses, Twin Cities only. Represents roll-up
                                                  of account 832202.
1119
       832202    Warehouses - TC                  Cost allocation charge assessed to academic         832201      E            N             N
                                                  RRCs on the TC campus to cover the costs of
                                                  basic facilities oper and maint of warehouse
                                                  space. This cost pool is assessed based on the
                                                  actual costs for these services applied uniquely to
1120                                              warehouse space.
       833000    Cost Alloc-Stdnt Svc-BdgDevOnl   Budget Development-Only account for Cost            -           E            N             N
                                                  Allocation-Student Systems & Services.
                                                  Represents roll-up of final budget-only accounts
                                                  833100-833400.
1121
       833100    Stdnt Sys & Svcs-SW-FinBdg Onl   Final Budget-Only account for Cost Allocation-    833000        E            N             N
                                                  Student Sys & Services, System-Wide.
                                                  Represents roll-up of account 833101.
1122
       833101    Student Systems & Services-SW    Cost allocation charge assessed to all academic 833100          E            N             N
                                                  RRCs to cover the costs of student systems and
                                                  services such as the Registrar and Student
                                                  Finance Administration. This pool is assessed on
                                                  a proportionate share of total student headcount
                                                  across the University.
1123
       833200    Stdnt Sys & Svcs-TC-FinBdg Onl   Final Budget-Only account for Cost Allocation-    833000        E            N             N
                                                  Student Sys & Services, Twin-Cities Only.
                                                  Represents roll-up of account 833201.
1124
       833201    Student Systems & Services-TC    Cost allocation charge assessed to academic      833200         E            N             N
                                                  RRCs on the Twin Cities campus to cover the
                                                  costs of student systems and services unique to
                                                  the Twin Cities campus. This pool is assessed on
                                                  a proportionate share of total student headcount
1125                                              of all Twin Cities units.
                                                                   FY2013 Accounts List



           A                       B                                      C                               D            E              F              G

                                                                                                     Next Level Up   Account       Control       Statistical
 1      PS Value             Description                              Definition                         Value        Type         Account        Account
       833300    Stdnt Svcs-Undrgd-TC-FinBdgOnl   Final Budget-Only account for Cost Allocation-     833000        E           N             N
                                                  Student Services-Undergrad, Twin-Cities Only.
                                                  Represents roll-up of account 833301.
1126
       833301    Student Svcs - Undergrad - TC    Cost allocation charge assessed to academic        833300       E            N             N
                                                  RRCs on the Twin Cities campus to cover the
                                                  costs of services unique to the undergraduate
                                                  student population. These charges are not
                                                  inlcuded in account 833101 and 833201. This
                                                  pool is assessed on a proportionate share of total
                                                  undergraduate student headcount of all Twin
                                                  Cities units.
1127
       833400    Stdnt Svcs-Graduate-FinBdg Onl   Final Budget-Only account for Cost Allocation-   833000         E            N             N
                                                  Student Services-Graduate. Represents roll-up of
                                                  account 833401.
1128
       833401    Student Services - Graduate      Cost allocation charge assessed to all academic 833400          E            N             N
                                                  units to cover the costs of the Graduate School
                                                  administration and programs. This pool is
                                                  assessed on a proportionate share of total
                                                  students enrolled in the graduate school and total
1129                                              graduate faculty.
       833500    Stdnt-UG Student Aid-TC-FBOnly   Final Budget-Only account for Cost Allocation-     833000       E            N             N
                                                  Student Aid-Undergraduate-Twin Cities Only-Final
                                                  Budget Only. Represents roll-up of account
                                                  833501.
1130
       833501    Student Aid - Undergrad - TC     Cost allocation charge assessed to academic        833400       E            N             N
                                                  RRCs on the Twin Cities campus to cover the
                                                  costs of student aid for the undergraduate
                                                  population.
1131
       834000    Cost Alloc-Research-BdgDev Onl   Budget Development-Only account for Cost           -            E            N             N
                                                  Allocation-Research. Represents roll-up of final
                                                  budget-only account 834100.
1132
       834100    Research-Fin Bdg Only            Final Budget-Only account for Cost Allocation-  834000          E            N             N
                                                  Research. Represents roll-up of account 834101.

1133
                                                                   FY2013 Accounts List



           A                      B                                       C                               D           E              F              G

                                                                                                    Next Level Up   Account       Control       Statistical
 1      PS Value             Description                              Definition                       Value         Type         Account        Account
       834101    Research                        Cost allocation charge assessed to all academic 834100           E           N             N
                                                 RRCs to cover the costs of central systems and
                                                 services related to sponsored research. This pool
                                                 is assessed on a proportionate share of a three-
                                                 year rolling average total sponsored expenditures.

1134
       835000   Cost Alloc-Libraries-BdgDevOnl   Budget Development-Only account for Cost            -          E             N             N
                                                 Allocation-Libraries. Represents roll-up of final
                                                 budget-only account 835100.
1135
       835100   Libraries-Fin Bdg Only           Final Budget-Only account for Cost Allocation-      835000     E             N             N
                                                 Libraries. Represents roll-up of account 835101.
1136
       835101   Libraries                        Cost allocation charge assessed to academic         835100     E             N             N
                                                 RRCs on the Twin Cities campus to cover the
                                                 costs of the University Library. This pool is
                                                 assessed on a proportionate share of a total
1137                                             weighted student and faculty headcount.
       836000   Cost Alloc-GP Classrm-BdgDvOnl   Budget Development-Only account for Cost            -          E             N             N
                                                 Allocation-Gen Purpose Classroom, Twin Cities
                                                 only. Represents roll-up of final budget-only
                                                 account 836100.
1138
       836100   Gen Purp Classrm-TC-FinBdg Onl   Final Budget-Only account for Cost Allocation-      836000     E             N             N
                                                 Gen Purpose Clasroom, Twin Cities only.
                                                 Represents roll-up of account 836101.
1139
       836101   Gen Purp Classroom - TC          Cost allocation charge assessed to academic       836100       E             N             N
                                                 RRCs on the Twin Cities campus to cover the
                                                 overhead, administration and services related to
                                                 general purpose classrooms. This cost pool is
                                                 assessed on a proportionate share of total course
1140                                             registrations.
       837100   Cost Alloc-Debt Svc-BdgDev Onl   Budget Development-Only account for Cost          -            E             N             N
                                                 Allocation-Debt Service. Represents roll-up of
                                                 final budget-only account 837101.
1141
                                                                   FY2013 Accounts List



           A                         B                                    C                               D          E              F              G

                                                                                                   Next Level Up   Account       Control       Statistical
 1      PS Value              Description                            Definition                        Value        Type         Account        Account
       837101    Cost Alloc-Debt Svc-FinBdg Onl   Final Budget-Only account for Cost Allocation-   837100        E           N             N
                                                  Debt Service. Represents roll-up of account
                                                  837102.
1142
       837102    Debt Service                     Cost allocation charge assessed to all academic 837101        E            N             N
                                                  RRCs to cover the cost of University paid debt
                                                  service. This cost pool is assessed based on the
1143                                              actual costs by building.
       837200    Cost Alloc-Leases-Bdg Dev Only   Budget Development-Only account for Cost         -            E            N             N
                                                  Allocation - Leases. Represents roll-up of final
                                                  budget only account 837201.
1144
       837201    Cost Alloc-Leases-Fin Bdg Only   Final Budget-Only account for Cost Allocation-   837200       E            N             N
                                                  Leases. Represents roll-up of acount 837202.
1145
       837202    Leases                           Cost allocation charge assessed to all academic 837201        E            N             N
                                                  RRCs to cover the cost of University paid leases.
                                                  This cost pool is assessed based on actual lease
1146                                              costs by facility.
       838000    Cost Alloc-Utilities-BdgDevOnl   Budget Development-Only account for Cost          -           E            N             N
                                                  Allocation-Utilities. Represents roll-up of final
                                                  budget-only account 838100.
1147
       838100    Cost Alloc Util-FinBdg Only      Final Budget-Only account for Cost Allocation-    838000      E            N             N
1148                                              Utilities. Represents roll-up of account 838101.
       838101    Cost Allocation-Utilities        Cost allocation charge assessed to academic       838100      E            N             N
                                                  RRCs on the Twin Cities campus to cover the cost
                                                  of University paid utility assessments. This cost
                                                  pool is assessed based on the actual metered
                                                  cost by building.
1149
       839000    Contra-Exp-Cost Pool Bdg Dev     Budget Development-Only account for Cost Pool 0               E            N             N
                                                  Allocation Contra-Expense. Represents roll-up of
                                                  final budget-only account 839100.
1150
       839100    Contra-Exp-Cost Pool Fin Bdg     Final Budget-Only account for cost pool allocation 839000     E            N             N
                                                  contra-expense. Represents roll-up of final
                                                  budget-only account 839101.
1151
                                                                   FY2013 Accounts List



           A                       B                                      C                                D          E              F              G

                                                                                                    Next Level Up   Account       Control       Statistical
 1      PS Value             Description                               Definition                       Value        Type         Account        Account
       839101    Contra-Expense-Cost Pool         Contra-expense account used for central offset to 839100        E           N             N
                                                  recording of actual cost pool expenses in
                                                  academic and other non-support units. Actual
                                                  expenses will be recorded using an allocation,
                                                  recording budgeted amounts as actual amounts.
                                                  Central use only.
1152
       839500    Cost Pool CE-Final Bdgt Only     Final Budget-Only account for Cost Pool             839000    E             N             N
                                                  consolidating entries. Represents roll-up of
                                                  account 839588.
1153
       839588    Cost Pool Cons Entry             Used by Accounting Services to record             839500      E             N             N
                                                  consolidation, reclass and adjusting journal
                                                  entries for cost pool revenues and expenses at
                                                  the end of an accounting period (e.g., quarterly,
                                                  annually) to properly present the University's
                                                  external financial statements in compliance with
                                                  Generally Accepted Accounting Principles (GAAP)
                                                  and Governmental Accounting Standards Board
                                                  (GASB) guidelines.
1154
       841000    Conversion Cap Eq-Bdg Dev Only   Budget Development-Only account for Capital         -         E             N             N
                                                  Equipment-Conversion. Represents roll-up of
                                                  final budget-only account 841100.
1155
       841100    Conversion Cap Eq-Fin Bdg Only   Final Budget-Only account for Capital Equipment- 841000       E             N             N
                                                  Conversion. Represents roll-up of accounts
                                                  841101-841132.
1156
       841101    Conversion Cap Equip-Athl/Rec    Conversion-only account for athletic/recreational   841100    E             N             N
                                                  equipment (CUFS 8200-05). For Central use in
                                                  Conversion process only.
1157
       841102    Conversion Cap Equip-Audio Vis   Conversion-only account for audio/visual            841100    E             N             N
                                                  equipment (CUFS 8200-10). For Central use in
                                                  Conversion process only.
1158
       841103    Conversion Cap Equip-Agric Mac   Conversion-only account for agricultural            841100    E             N             N
                                                  machinery (CUFS 8200-15). For Central use in
                                                  Conversion process only.
1159
                                                                  FY2013 Accounts List



           A                       B                                     C                                D          E              F              G

                                                                                                   Next Level Up   Account       Control       Statistical
 1      PS Value             Description                             Definition                        Value        Type         Account        Account
       841104    Conversion Cap Equip-Dental      Conversion-only account for dental equipment     841100        E           N             N
                                                  (CUFS 8200-20). For Central use in Conversion
                                                  process only.
1160
       841105    Conversion Cap Equip-Furnish     Conversion-only account for furnishings (CUFS   841100        E            N             N
                                                  8200-25). For Central use in Conversion process
                                                  only.
1161
       841106    Conversion Cap Equip-Laundry     Conversion-only account for laundry equipment    841100       E            N             N
                                                  (CUFS 8200-30). For Central use in Conversion
                                                  process only.
1162
       841107    Conversion Cap Equip-Maint/Con   Conversion-only account for                      841100       E            N             N
                                                  maintenance/construction equipment (CUFS 8200-
                                                  35). For Central use in Conversion process only.
1163
       841108    Conversion Cap Equip-Music Ins   Conversion-only account for musical              841100       E            N             N
                                                  instruments/equipment (CUFS 8200-40). For
                                                  Central use in Conversion process only.
1164
       841109    Conversion Cap Equip-Offc Mach   Conversion-only account for office machines    841100         E            N             N
                                                  (CUFS 8100-20 and 8200-45). For Central use in
                                                  Conversion process only.
1165
       841110    Conversion Cap Equip-Print/Bd    Conversion-only account for printing/binding     841100       E            N             N
                                                  equipment (CUFS 8200-50). For Central use in
                                                  Conversion process only.
1166
       841111    Conversion Cap Equip-Sci Instr   Conversion-only account for scientific instruments 841100     E            N             N
                                                  (CUFS 8100-30 and 8200-55). For Central use in
                                                  Conversion process only.
1167
       841112    Conversion Cap Equip-Telecom     Conversion-only account for telecommunications   841100       E            N             N
                                                  equipment (CUFS 8200-60). For Central use in
                                                  Conversion process only.
1168
       841113    Conversion Cap Equip-Vehicles    Conversion-only account for                     841100        E            N             N
                                                  vehicles/transporation/auto (CUFS 8200-65). For
                                                  Central use in Conversion process only.
1169
                                                                   FY2013 Accounts List



           A                      B                                       C                               D          E              F              G

                                                                                                   Next Level Up   Account       Control       Statistical
 1      PS Value             Description                             Definition                        Value        Type         Account        Account
       841114    Conversion Cap Equip-Vending     Conversion-only account for vending/food service 841100        E           N             N
                                                  equipment (CUFS 8200-70). For Central use in
                                                  Conversion process only.
1170
       841115    Conversion Cap Equip-Misc        Conversion-only account for miscellaneous          841100    E             N             N
                                                  equipment (CUFS 8215-00, 8215-10 and 8200-
                                                  75). For Central use in Conversion process only.
1171
       841116    Conversion Cap Equip-Cap Ls Eq   Conversion-only account for capitalized lease      841100    E             N             N
                                                  equipment (CUFS 8200-95). For Central use in
                                                  Conversion process only.
1172
       841117    Conversion Cap Equip-Cap Thrsh   Conversion-only account for capital threshold      841100    E             N             N
                                                  transition equipment (CUFS 8200-99). For
                                                  Central use in Conversion process only.
1173
       841118    Conversion Cap Equip-Computer    Conversion-only account for computer equipment 841100        E             N             N
                                                  (CUFS 8100-10, 8210-00, 8210-10 and 8210-99).
                                                  For Central use in Conversion process only.

1174
       841119    Conversion Cap Equip-CapLsComp   Conversion-only account for capitalized lease      841100    E             N             N
                                                  computer equipment (CUFS 8210-95). For
                                                  Central use in Conversion process only.
1175
       841120    Conversion Cap Equip-IntdptSls   Conversion-only account for interdepartmental    841100      E             N             N
                                                  equipment sales (CUFS 8220-00 and 8220-10).
1176                                              For Central use in Conversion process only.
       841121    Conversion Cap Equip-Lib/Ref     Conversion-only account for library & reference  841100      E             N             N
                                                  books (CUFS 8250-00 and 8250-10). For Central
1177                                              use in Conversion process only.
       841122    Conversion Cap Equip-Cap Coll    Conversion-only account for capitalized museums 841100       E             N             N
                                                  & collections (CUFS 8255-10). For Central use in
                                                  Conversion process only.
1178
       841123    Conversion Cap Equip-NoncapCol   Conversion-only account for noncapitalized         841100    E             N             N
                                                  museums & collections (CUFS 8255-20). For
                                                  Central use in Conversion process only.
1179
                                                                   FY2013 Accounts List



           A                       B                                      C                               D            E              F              G

                                                                                                     Next Level Up   Account       Control       Statistical
 1      PS Value             Description                             Definition                          Value        Type         Account        Account
       841124    Conversion Cap Equip-Bldg Purc   Conversion-only account for buildings & structures 841100        E           N             N
                                                  purchases (CUFS 8270-10). For Central use in
                                                  Conversion process only.
1180
       841125    Conversion Cap Equip-Cap Imprv   Conversion-only account for buildings & structures 841100      E             N             N
                                                  capital improvements (CUFS 8270-20). For
                                                  Central use in Conversion process only.
1181
       841126    Conversion Cap Equip-CapLs-Bld   Conversion-only account for capitalized lease     841100       E             N             N
                                                  buildings and structures (8270-95). For Central
                                                  use in Conversion process only.
1182
       841127    Conversion Cap Equip-Land Purc   Conversion-only account for land purchases     841100          E             N             N
                                                  (CUFS 8275-10 and 8275-20). For Central use in
                                                  Conversion process only.
1183
       841128    Conversion Cap Equip-Cap Ls Ld   Conversion-only account for capitalized lease land 841100      E             N             N
                                                  (CUFS 8275-95). For Central use in Conversion
                                                  process only.
1184
       841129    Conversion Cap Equip-Infrast     Conversion-only account for infrastructure assets 841100       E             N             N
                                                  (CUFS 8280-00, 8280-10 and 8280-20). For
                                                  Central use in Conversion process only.
1185
       841130    Conversion Cap Equip-LsImp-Bld   Conversion-only account for leasehold             841100       E             N             N
                                                  improvements-buildings (CUFS 8290-10). For
                                                  Central use in Conversion process only.
1186
       841131    Conversion Cap Equip-LsImp-Lnd   Conversion-only account for leasehold         841100           E             N             N
                                                  improvements-land (CUFS 8290-20). For Central
                                                  use in Conversion process only.
1187
       841132    Conversion Cap Equip-LsImp-Oth   Conversion-only account for leasehold          841100          E             N             N
                                                  improvements-other (CUFS 8290-30). For Central
                                                  use in Conversion process only.
1188
       890000    Other Expenses-Bdg Dev Only      Budget Development-Only account for Other         -            E             N             N
                                                  Expenses. Represents roll-up of final budget-only
                                                  accounts 890050-890500.
1189
                                                                    FY2013 Accounts List



           A                         B                                     C                                 D            E              F              G

                                                                                                        Next Level Up   Account       Control       Statistical
 1      PS Value              Description                            Definition                             Value        Type         Account        Account
       890050    Clearing-Cr Cd Fees-FinBdg Onl   Final Budget-Only account for credit card fees        890000        E           N             N
                                                  clearing. Represents roll-up of account 890051.
1190
       890051    Clearing - Credit Card Fees      Clearing account for credit card fees. Total fees     890050       E            N             N
                                                  will be recorded in this account then redistributed
                                                  to individual charging departments. For Central
                                                  use only.
1191
       890100    Plant Activity-Fin Bdg Only      Final Budget-Only account for Plant Activity.    890000            E            N             N
1192                                              Represents roll-up of accounts 890101-890189.
       890101    HUD Interest Subsidy             Subsidies received from the Department of        890100            E            N             N
                                                  Housing and Urban Development (HUD) to defray
                                                  the cost of debt service related to sinking fund
                                                  bonds.
1193
       890102    Interest on Indebtedness         Interest payments and interest accruals on long- 890100            E            N             N
                                                  term debt (e.g., bonds, capitalized leases). The
                                                  periodic write-off to expense (amortization) of
                                                  bond premiums and discounts, over the life of a
                                                  bond, is recorded in this Account. A premium
                                                  recognized when a bond is issued is classified as
                                                  a liability, Account 230105, Bonds Payable
                                                  Premium; whereas a discount is classified as an
                                                  asset, Account 130201, Bonds Payable Discount.

1194
       890103    Disposal of Plant Facilities     Costs to dispose of land, buildings, equipment, or 890100          E            N             N
                                                  other capital items. Includes demolition costs
                                                  when a new building is not planned for the site.
                                                  See Account 168810, Construction in Progress,
                                                  for building demolition costs incurred in
                                                  preparation for new construction. For gains or
                                                  losses on disposal of fixed assets, see Account
                                                  890105.
1195
       890104    Amort - Bond Issue Costs         Periodic write-off to expense (amortization), over 890100          E            N             N
                                                  the life of a bond, of costs incurred in connection
                                                  with a bond issue. Refer to Account 130200,
                                                  Deferred Charges, for a description of the types of
                                                  costs classified as an asset, to be amortized over
1196                                              the life of a bond.
                                                                    FY2013 Accounts List



           A                         B                                     C                                  D        E              F              G

                                                                                                     Next Level Up   Account       Control       Statistical
 1      PS Value              Description                               Definition                       Value        Type         Account        Account
       890105    Gain on Sale of Fixed Assets      Proceeds (cash) received when a fixed asset is    890100        E           N             N
                                                   disposed of or sold. Use account 168005 to
                                                   record the transaction when the cash is received.
                                                   Calculation and recording of the gain in this
                                                   account will be done by Inventory Services. For
                                                   use by Inventory Services and Accounting
                                                   Services only.
1197
       890106     Loss on Disposal-Fixed Assets    Net book value of a fixed asset at the time of sale 890100     E            N             N
                                                   or disposal. Account is used (debited) only when
                                                   fixed assets with remaining net baook value are
                                                   disposed of or sold. For use by Inventory
                                                   Services and Accounting Services only.
1198
       890187     Interest on Debt - Cons Entry    Used by Accounting Services to record                 890100   E            N             N
                                                   consolidation, reclass, and adjusting journal
                                                   entries for interest on capital debt at the end of an
                                                   accounting period (e.g., quarterly, annually) to
                                                   properly present the University’s external financial
                                                   statements in compliance with Generally Accepted
                                                   Accounting Principles (GAAP) and Governmental
                                                   Accounting Standards Board (GASB) guidelines.


1199
       890188     Other Operating Exp Cons Entry   For use by Accounting Services only to record    890100        E            N             N
                                                   consolidation, reclass, and adjusting journal
                                                   entries at the end of an accounting period (e.g.
                                                   quarterly, annually) to properly present the
                                                   University's external financial statements in
                                                   complaince with Generally Accepted Accounting
                                                   Principles (GAAP) and Governmental Accounting
                                                   Standards Board (GASB) guidelines.

1200
                                                                    FY2013 Accounts List



           A                       B                                       C                                  D       E              F              G

                                                                                                    Next Level Up   Account       Control       Statistical
 1      PS Value             Description                                Definition                      Value        Type         Account        Account
       890189    Other Non-Oper Exp Cons Entry    For use by Accounting Services only to record     890100        E           N             N
                                                  consolidation, reclass, and adjusting journal
                                                  entries at the end of an accounting period (e.g.,
                                                  quarterly, annually) to properly present the
                                                  University’s external financial statements in
                                                  compliance with Generally Accepted Accounting
                                                  Principles (GAAP) and Governmental Accounting
                                                  Standards Board (GASB) guidelines.
1201
       890200    Extraordinary Gn/Ls-FinBdgOnl    Final Budget-Only account for Extraordinary            890000   E           N             N
                                                  Gain/Loss. Represents roll-up of account
                                                  890201.
1202
       890201    Extraordinary GainLoss           Extraordinary items, including gains, losses, and      890200   E           N             N
                                                  provisions for losses which, by their nature, are
                                                  not typical of the normal business activities of the
                                                  University, are not expected to occur regularly
                                                  over a period of years, and are not considered to
                                                  be recurring factors in the evaluation of ordinary
                                                  operations.
1203
       890300    Stdt Ln Canc&WriteOff-FinBdOnl   Final Budget-Only account for Stdnt Loan          890000        E           N             N
                                                  Cancellations & Write-Offs. Represents roll-up of
                                                  accounts 890301-890388.
1204
       890301    Fed and UTFL DeathCan>102185     For use by Accounting Services and the Office of       890300   E           N             N
                                                  Student Finance only for Federal and University
                                                  student loan amounts that have been canceled
                                                  due to death of the borrower, excluding Health
                                                  Profession Student Loans (HPSL) and Nursing
                                                  Student Loans (NSL) issued after October 21,
                                                  1985. Corresponds with balance sheet Account
                                                  120003.
1205
                                                                  FY2013 Accounts List



          A                      B                                        C                                 D            E              F              G

                                                                                                       Next Level Up   Account       Control       Statistical
 1      PS Value           Description                                  Definition                         Value        Type         Account        Account
       890302    HPSL/NSL Death Canc>102285      For use by Accounting Services and the Office of      890300        E           N             N
                                                 Student Finance only for Health Profession
                                                 Student Loan (HPSL) and Nursing Student Loan
                                                 (NSL) amounts that were issued after October 21,
                                                 1985, and have been canceled due to death of
                                                 the borrower. Corresponds with balance sheet
1206                                             Account 120024.
       890303   Fed and UTFL DisabCan>102185     For use by Accounting Services and the Office of      890300       E            N             N
                                                 Student Finance only for Federal and University
                                                 student loan amounts that have been canceled
                                                 due to disability of the borrower, excluding Health
                                                 Profession Student Loan (HPSL) and Nursing
                                                 Student Loans (NSL) issued after October 21,
                                                 1985. Corresponds with balance sheet Account
1207                                             120004.
       890304   HPSL/NSL Disab Canc>102285       For use by Accounting Services and the Office of      890300       E            N             N
                                                 Student Finance only for Health Profession
                                                 Student Loan (HPSL) and Nursing Student Loan
                                                 (NSL) amounts that were issued after October 21,
                                                 1985, and have been canceled due to disability of
                                                 the borrower. Corresponds with balance sheet
1208                                             Account 120025.
       890305   Fed and UTFL Bankruptcy Cancel   For use by Accounting Services and the Office of      890300       E            N             N
                                                 Student Finance only for Federal and University
                                                 student loan amounts that have been canceled
                                                 due to a bankruptcy discharge. Corresponds with
                                                 balance sheet Account 120005.
1209
       890306   Off Educ or DHHS Assign Cancel   For use by Accounting Services and the Office of 890300            E            N             N
                                                 Student Finance only for Federal Perkins Loan
                                                 principal amounts canceled due to accepted
                                                 assignment of the borrower's account to the Office
                                                 of Education, and assignment of HPSL/NSL to
                                                 student loans due to Department of Health and
                                                 Human Services (DHHS) - approved cancellation.
                                                 Corresponds with balance sheet Account 120015.
1210
                                                                  FY2013 Accounts List



           A                        B                                   C                                D              E              F              G

                                                                                                      Next Level Up   Account       Control       Statistical
 1      PS Value            Description                                 Definition                       Value         Type         Account        Account
       890307    UTFL-Bad Debt                   For use by Accounting Services and the Office of 890300            E           N             N
                                                 Student Finance only for University Trust Fund
                                                 loan amounts that have been canceled due to
                                                 uncollectibility after collection attempts have been
                                                 made. Corresponds with balance sheet Account
                                                 120016.
1211
       890308    Loan Cancellation-Engineering   For use by Accounting Services and the Office of 890300          E             N             N
                                                 Student Finance only for University Trust Fund
                                                 Engineering student loan amounts that have been
                                                 canceled due to teaching services. Corresponds
                                                 with balance sheet Account 120016.
1212
       890309    Loan Cancellation-Teacher       For use by Accounting Services and the Office of 890300          E             N             N
                                                 Student Finance only for Federal Perkins Loan
                                                 and National Direct Student Loan amounts that
                                                 have been canceled due to teaching service.
                                                 Corresponds with balance sheet Accounts
1213                                             120006, 120007, and 120008.
       890310    Loan Cancellation-Peace Corps   For use by Accounting Services and the Office of 890300          E             N             N
                                                 Student Finance only for Perkins loan amounts
                                                 that have been canceled due to Peace Corps
                                                 service. Corresponds with balance sheet Account
                                                 120009 and 120010.
1214
       890311    Loan Cancel-Compromise Settl    For use by Accounting Services and the Office of   890300        E             N             N
                                                 Student Finance only for student loan amounts
                                                 that have been canceled due to compromised
                                                 settlements. Corresponds with balance sheet
                                                 Account 120014.
1215
       890312    Adj Uncollectible-Principal     For use by Accounting Services only to record the 890300         E             N             N
                                                 allowance for the uncollectible principal amount of
                                                 student loans. Corresponds with balance sheet
1216                                             Account 120090.
                                                                  FY2013 Accounts List



           A                        B                                   C                                D          E              F              G

                                                                                                  Next Level Up   Account       Control       Statistical
 1      PS Value             Description                              Definition                      Value        Type         Account        Account
       890313    Bad Debt-Uncollect. Unassign.   For use by Accounting Services and the Office of 890300        E           N             N
                                                 Student Finance only for student loan amounts
                                                 that have been canceled due to uncollectibility
                                                 after collection and assignment (to the U.S.
                                                 Government) attempts have been made.
                                                 Corresponds with balance sheet Account 120016.

1217
       890314    Loan Canc-Law Enforcement       For use by Accounting Services and the Office of   890300    E             N             N
                                                 Student Finance only for Federal student loan
                                                 amounts that have been canceled due to Law
                                                 Enforcement service. Corresponds with balance
                                                 sheet Accounts 120011, 120012, and 120013.
1218
       890315    Loan Cancel-Public Srv Prov     For use by Accounting Services and the Office of   890300    E             N             N
                                                 Student Finance only for Federal Perkins Loan
                                                 and National Direct Student Loan amounts that
                                                 have been canceled due to service in public
                                                 agencies that provide services to high-risk
                                                 children and their families from low income
                                                 communities. Corresponds with balance sheet
                                                 Account 120018.
1219
       890316    Loan Cancellation-Military      For use by Accounting Services and the Office of 890300      E             N             N
                                                 Student Finance only for Federal Perkins Loan
                                                 and National Direct Student Loan amounts that
                                                 have been canceled due to borrower's service in a
                                                 military branch/profession in an area of hostilities.
                                                 Corresponds with balance sheet Account 120019.

1220
                                                                   FY2013 Accounts List



           A                       B                                      C                                D            E              F              G

                                                                                                      Next Level Up   Account       Control       Statistical
 1      PS Value             Description                               Definition                         Value        Type         Account        Account
       890317    Loan Canc-Tchr in Shrtg          For use by Accounting Services and the Office of    890300        E           N             N
                                                  Student Finance only for Federal Perkins Loan
                                                  and National Direct Student Loan amounts that
                                                  have been canceled due to service as a teacher
                                                  for certain subject matter designated as having a
                                                  shortage of teachers, including mathematics,
                                                  science, foreign language, and bilingual
                                                  education. Corresponds with balance sheet
                                                  Account 120020.
1221
       890318    Loan Cancel-Spec Ed Tchr         For use by Accounting Services and the Office of    890300       E            N             N
                                                  Student Finance only for Federal Perkins Loan
                                                  and National Direct Student Loan amounts that
                                                  have been canceled due to service as a special
                                                  education teacher or teacher of children with
                                                  disabilities. Corresponds with balance sheet
                                                  Account 120021.
1222
       890319    Loan Canc-Erly Intrv Srv         For use by Accounting Services and the Office of 890300          E            N             N
                                                  Student Finance only for Federal Perkins Loan
                                                  and National Direct Student Loan amounts that
                                                  have been canceled due to service in early
                                                  intervention services for the disabled.
                                                  Corresponds with balance sheet Account 120022.

1223
       890320    Loan Canc-Nrse Med Tech          For use by Accounting Services and the Office of    890300       E            N             N
                                                  Student Finance only for Federal Perkins Loan
                                                  and National Direct Student Loan amounts that
                                                  have been canceled due to service as a full-time
                                                  nurse or medical technician. Corresponds with
                                                  balance sheet Account 120023.
1224
       890321    Loan Canc-Attorneys EmplDefOrg   For use by Accounting Services and the Office of    890300       E            N             N
                                                  Student Finance only for Federal Perkins Loan
                                                  amounts that have been canceled due to service
                                                  as a full-time attorney. Corresponds with balance
1225                                              sheet Account 120026.
                                                                 FY2013 Accounts List



           A                       B                                    C                                 D            E              F              G

                                                                                                     Next Level Up   Account       Control       Statistical
 1      PS Value             Description                              Definition                         Value        Type         Account        Account
       890322    Loan Canc-Firefighter          For use by Accounting Services and the Office of     890300        E           N             N
                                                Student Finance only for Federal Perkins Loan
                                                that have been canceled due to service as a full-
                                                time firefighter. Corresponds with balance sheet
                                                Account 120027.
1226
       890323    Loan Canc-Tribal Faculty       For use by Accounting Services and the Office of     890300       E            N             N
                                                Student Finance only for Federal Perkins Loan
                                                that have been canceled due to service as a full-
                                                time Tribal Faculty. Corresponds with balance
1227                                            sheet Account 120028.
       890324    Loan Canc-Librarian            For use by Accounting Services and the Office of     890300       E            N             N
                                                Student Finance only for Federal Perkins Loan
                                                that have been canceled due to service as a full-
                                                time Librarian. Corresponds with balance sheet
                                                Account 120029.
1228
       890325    Loan Canc-Speech Pathologist   For use by Accounting Services and the Office of     890300       E            N             N
                                                Student Finance only for Federal Perkins Loan
                                                that have been canceled due to service as a full-
                                                time Speech Pathologist. Corresponds with
                                                balance sheet Account 120030.
1229
       890326    Loan Cancellation-%Military    For use by Accounting Services and the Office of     890300       E            N             N
                                                Student Finance only for Federal Perkins Loan
                                                that have been canceled due to borrower’s
                                                service in a military branch/profession in an area
                                                of hostilities. Corresponds with balance sheet
                                                Account 120031.

1230
       890327    Loan Canc-Early Childhood Ed   For use by Accounting Services and the Office of 890300           E            N             N
                                                Student Finance only for Federal Perkins Loan
                                                that have been canceled due to teaching service.
                                                Corresponds with balance sheet Accounts
                                                120032.
1231
                                                                   FY2013 Accounts List



           A                        B                                     C                                D            E              F              G

                                                                                                      Next Level Up   Account       Control       Statistical
 1      PS Value            Description                                Definition                         Value        Type         Account        Account
       890328    Loan Canc-VA Disability          For use by Accounting Services and the Office of    890300        E           N             N
                                                  Student Finance only for loans that have been
                                                  canceled due to total and permanent disability as
                                                  determined by the Dept of Veterans Affairs that
                                                  the borrower is unemployable due to a service-
                                                  connected disability. Corresponds with balance
                                                  sheet Accounts 120033.
1232
       890388    Stu Loan Cancel Cons Entry       For use by Accounting Services only to record     890300         E            N             N
                                                  consolidation, reclass, and adjusting journal
                                                  entries at the end of an accounting period (e.g.,
                                                  quarterly, annually) to properly present the
                                                  University’s external financial statements in
                                                  compliance with Generally Accepted Accounting
                                                  Principles (GAAP) and Governmental Accounting
                                                  Standards Board (GASB) guidelines.
1233
       890400    Stdt Ln Adm&Coll Cost-FinBdOnl   Final Budget-Only account for Stdnt Loan Admin      890000       E            N             N
                                                  & Collection Costs. Represents roll-up of
                                                  accounts 890401-890499.
1234
       890401    Coll Cost UTFL Perkins-Adm       For use by Accounting Services and the Office of 890400          E            N             N
                                                  Student Finance only for administrative expenses
                                                  related to Perkins Loans and collection costs
                                                  related to University Trust Fund Loans.

1235
       890402    Prior Year Adm Exp Perkins       For use by Accounting Services and the Office of    890400       E            N             N
                                                  Student Finance only for legitimate prior-year
                                                  administrative expense related to Perkins Loans.
1236
       890403    Prior Year Coll Costs Perkins    For use by Accounting Services and the Office of    890400       E            N             N
                                                  Student Finance only for legitimate prior-year
                                                  University collection costs related to Perkins
                                                  Loans.
1237
                                                                   FY2013 Accounts List



           A                          B                                   C                                 D           E              F              G

                                                                                                      Next Level Up   Account       Control       Statistical
 1      PS Value              Description                              Definition                         Value        Type         Account        Account
       890404    Credit Bureau Costs              For use by Accounting Services and the Office of    890400        E           N             N
                                                  Student Finance only, related to student loan
                                                  collections, where the services of credit bureaus
                                                  (e.g., Equifax) are used. Includes general access
                                                  fees and fees for individual credit reports
                                                  requested.
1238
       890405    HPSL/NSL Litigation Costs-Int    For use by Accounting Services only to record       890400       E            N             N
                                                  estimated legal costs, incurred to collect from
                                                  delinquent HPSL/NSL borrowers, related to the
                                                  interest portion of the student loan recovery.
1239
       890406    HPSL Nurs Collection Costs-Int   For use by Accounting Services only to record        890400      E            N             N
                                                  collection costs, incurred in collection from
                                                  delinquent HPSL/NSL borrowers that relate to the
1240                                              interest portion of the student loan recovery.
       890407    Internal Collection Costs        For use by Accounting Services and the Office of 890400          E            N             N
                                                  Student Finance only for acceptable internal
                                                  collection costs incurred by staff of the University
                                                  of Minnesota for Perkins Loans.
1241
       890408    Cost of Litigation               For use by Accounting Services and the Office of 890400          E            N             N
                                                  Student Finance only for legal costs related to
                                                  collection actions against student loan borrowers.
1242
       890477    Stu Loan Ref Bal Adj             For Accounting Services use only to record year- 890400          E            N             N
                                                  end adjustments to move appropriate net
                                                  revenues and expenses that are associated with
                                                  refundable student loans to the balance sheet.
                                                  See Account 218200, Student Loans Refundable.
1243
                                                                   FY2013 Accounts List



           A                        B                                     C                                 D         E              F              G

                                                                                                    Next Level Up   Account       Control       Statistical
 1      PS Value             Description                                Definition                      Value        Type         Account        Account
       890488    Stu Loan Admin Cost Cons Entry   For use by Accounting Services only to record     890400        E           N             N
                                                  consolidation, reclass, and adjusting journal
                                                  entries at the end of an accounting period (e.g.,
                                                  quarterly, annually) to properly present the
                                                  University’s external financial statements in
                                                  compliance with Generally Accepted Accounting
                                                  Principles (GAAP) and Governmental Accounting
                                                  Standards Board (GASB) guidelines.

1244
       890498    Other Deductions                 For use by Accounting Services and the Office of 890400       E             N             N
                                                  Student Finance only for other deductions related
                                                  to student loan accounts.
1245
       890499    Other Collection Costs           For use by Accounting Services and the Office of 890400       E             N             N
                                                  Student Finance only for all other appropriate
                                                  costs related to collection actions against student
                                                  loan borrowers.
1246
       890500    Tech Commer Supp-Fin Bdg Only    Final Budget-Only account for technology        890000        E             N             N
                                                  commercial support payments. Represents roll-up
                                                  of account 890501.
1247
       890501    Technology Commercial Support    Payments made in financial support of non-           890500   E             N             N
                                                  University entities to encourage, promote or assist
                                                  in the commercialization of University or University
                                                  assisted technology.
1248
       890600    Chng in Acct Est - FB Only       Final Budget-Only account for Change in            890000     E             N             N
                                                  Accounting Estimate. Represents roll-up of
                                                  account 890601.
1249
       890601    Change in Accounting Estimate    For use by Accounting Services only to record      890600     E             N             N
                                                  adjustments due to changes in conditions since
                                                  an original transaction was recorded, such as
                                                  estimated useful lives and salvage values of
                                                  capital assets and estimated amounts of
1250                                              uncollectible receivables.
                                                                    FY2013 Accounts List



           A                       B                                       C                                D            E              F              G

                                                                                                       Next Level Up   Account       Control       Statistical
 1      PS Value              Description                              Definition                          Value        Type         Account        Account
       890700    Chgn in Acctg Prin CmEf-FB Onl   Final Budget-Only account for Cumulative Effect      890000        E           N             N
                                                  of Change in Accounting Principle. Represents
                                                  roll-up of account 890701.
1251
       890701    Chng in Acctg Princ-CmEffect     For use by Accounting Services only to record        890700       E            N             N
                                                  adjustments due to changes in accounting
                                                  principles for current year, and prior years (if
                                                  necessary). Examples include new GASB
                                                  pronouncements and change in depreciation
                                                  methods for existing assets.
1252
       890900    Asset Transfer Correct-Contra    For use by Accounting Services only to record the 890000          E            N             N
                                                  offset to asset transfer corrections recorded in
                                                  account 890901.
1253
       890901    Asset Transfer Correction        For use by Accounting Services only to record        890900       E            N             N
                                                  adjustments for asset transfer transctions when
                                                  the only physical custodianship of the asset is
                                                  being changed. Adjustment is made only when
1254                                              requested by departments.
       900000    FYE Carryfwd-Bdg Dev Only        Budget Development-Only account for                  -                         N             Y
                                                  carryforward. Represents roll-up of final budget-
                                                  only account 900100.
1255
       900100    FYE Carryfwd-Fin Bdg Only        Final Budget-Only account for carryforward.          900000                    N             Y
1256                                              Represents roll-up of accounts 900101-900103.
       900101    FYE Carryfwd (Accrual-Based)     Account will store accrual-based carryforward        900100                    N             Y
                                                  amount at fiscal year end.
1257
       900102    FYE Carryfwd (Cash-Based)        Account will store cash-based carryforward           900100                    N             Y
                                                  amount at fiscal year end.
1258
       900103    CUFS Carryforward Conversion     For CONVERSION USE ONLY: Account will store 900100                             N             Y
                                                  the CUFS Carryforward amount for a specific unit.

1259
       900200    Inv Pool Particip-Bdg Dev Onl    Budget Development-only account for value                                      N             Y
                                                  required when setting up endowment accounts as
                                                  participants in investment pools. Represents roll-
                                                  up of final budget-only account 900201.
1260
                                                                     FY2013 Accounts List



           A                        B                                       C                               D         E              F              G

                                                                                                    Next Level Up   Account       Control       Statistical
 1      PS Value               Description                             Definition                       Value        Type         Account        Account
       900201    Inv Pool Particip-Fin Bdg Onl     Final Budget-only account value required when    900200                    N             Y
                                                   setting up endowment accounts as participants in
                                                   investment pools. Represents roll-up of account
                                                   900202.
1261
       900202     Investment Pool Participant      Required values in TIMS when endowment              900201                 N             Y
                                                   accounts are added as participants in investment
1262                                               pools. For Central (TIMS) use only.
       900300     Recur FY Comp Alloc-BdgDev Onl   Budget Development-Only account for tracking        -                      N             Y
                                                   recurring fiscal year compact allocations.
                                                   Represents roll-up of final budget-only account
1263                                               900301. For use by Budget Office only.
       900301     Recur FY Comp Alloc-FinBdg Onl   Final Budget-Only account for tracking recurring    900300                 N             Y
                                                   fiscal year compact allocations. Represents roll-
                                                   up of value 900302. For use by Budget Office
                                                   only.
1264
       900302     Recurr FY Compact Allocation     Tracking of recurring FY (fiscal year) compact      900301                 N             Y
                                                   allocations provided as part of overall central
                                                   budget model allocation. For use by Budget
                                                   Office only.
1265
       900400     O&M Allocation - Bdgt Dev Only   Budget Development-only account for tracking                               N             Y
                                                   O&M allocations in the budget development
                                                   process. Represents roll-up of final budget-only
                                                   account 900401. For use by Budget Office only.

1266
       900401     O&M Allocation - Fin Bdgt Only   Final Budget-only account for tracking O&M          900400                 N             Y
                                                   allocations in the budget development process.
                                                   Represents roll-up of value 900402. For use by
                                                   Budget Office only.
1267
       900402     O&M Allocation                   Tracking of O&M allocations in the budget           900401                 N             Y
                                                   development process. For use by Budget Office
                                                   only.
1268
                                                                   FY2013 Accounts List



             A                    B                                       C                                D               E              F              G

                                                                                                     Next Level Up       Account       Control       Statistical
 1      PS Value            Description                               Definition                        Value             Type         Account        Account
       900500    Budgeted Reserves                Budget Development-only account for tracking      -                              N             Y
                                                  budgeted reserves. Actual spending will occur out
                                                  of other accounts. For use in budget development
                                                  process only, by Budget Office only.
1269
       999800    Suspense-Bdg Alloc-Bdg Dev Onl   Budget Development-Only account for suspense -                     E             N             N
                                                  (offset) entries for certain budget model allocation
                                                  processes. Represents roll-up of final budget-only
                                                  account 999801.
1270
       999801    Suspense-Bdg Alloc-Fin Bdg Onl   Final Budget-Only account for suspense (offset)     999800         E             N             N
                                                  entries for certain budget model allocation
                                                  processes. Represents roll-up of value 999802.
1271
       999802    Suspense-Budget Allocation       Suspense account for offset of certain budget       999801         E             N             N
                                                  allocation revenue transactions. For use by
                                                  Budget Office only.
1272
       999992    need to be mapped                CUFS BS Accounts assigned number 999992 by                                       N             N
                                                  the COA Values team that need to be mapped to
                                                  new PS Account values or mapped as N/A
1273
       999997    Suspense-Bdg Dev Only            Budget Development-Only account for Suspense        -              E             N             N
                                                  transactions. Represents roll-up of final budget-
                                                  only account 999998. For Central Use Only.

1274
       999998    Suspense-Fin Bdg Only            Final Budget-Only account for Suspense              999997         E             N             N
                                                  transactions. Represents roll-up of account
                                                  999999. For Central Use Only.
1275
       999999    Suspense                         Default account value required on voucher           999998         E             N             N
                                                  accounting templates that will not be used by the
                                                  University. For Central Use Only.
1276
       N/A       N/A                              To map CUFS and COA Values Team Values to a                                      N             N
1277                                              non-existing PS account values.

				
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