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Active Account Codes as of 7/21/08
Account 00000 01101 01102 Account Description Budget System Account PNC Bank Operating Account Wachovia Bank A A A Type Eff Date 1900-01-01 2005-05-13 2004-04-01 Fund Restriction 10 10 Comments

01103 01104 01106 01109 01110 01111

HSBC General Fund Mellon-Working Capital PNC Bank - E-Check Payments Banc of America-Oper ST Invest PNC Bank - Payroll PNC -GU Opertng Invstmnt Acct

A A A A A A

2007-04-01 1900-01-01 2008-01-01 2008-01-01 2005-05-13 2005-05-13

10 10 10 10 10 10

If this account is used in combination with GZ0000000, Org/Acct. mapping will change it to the correct account. Star journals will exclude this account combination when they run through Org/Acct mapping. Change Account name to Wachovia Bank. CYM 4/7/04 Create new bank account for HSBC General Fund. This account will be used for GU entities in a foreign location. PNC E-Check Payments Acct requested 9/9/03 by CYM. Banc of America Securities LLC short-term investment account. created 6/29/05 ** Indicates acct not in use. Inactivate 10/01/01 per Christal McNeilWright, GAO (9/25/01). Activating this account as of 1/01/05, to be renamed to Riggs Operating Investment Account. Christal McNeilWright Name change requested by Christal McNeil-Wright 11/14 First Union Short Term Investment - Common Fund. $50m invested during January 2002. GAO will use with GY0504000. Requested by Christal McNeil-Wright 1/18/02. Change name to Wachovia, Christal McNeil-Wright 04/16/04. Requested 3/19/02 by Christal Wright, GAO, to be used to record operating cash held at Merrill Lynch. First Union - Georgetown University Money Market . Will be used with GY0504000 to record activity. Requested 11/25/02 by Christal Wright. Change name, Christal McNeil-Wright 04/16/04.

01113 01114

Working Capital ST-Investments Wachovia-ST Invstm-Common Fund

A A

2000-07-01 2004-03-01

10 10

01115 01116

GU-Merrill Lynch-Operating Csh Wachovia-GU Money Market

A A

2002-03-01 2008-01-01

10 10

01120 01135 01160 01162 01163 01169 01170

Cash&Cash Equiv-Pooled Endow Cash-Life Income & Annuities Cash & CE Other Separately Inv Crestar:Faculty Practice Lckbx Cash - SLMA Investment PNC -Visa/Mastercard/AMEX PNC - Medicare Part D

A A A A A A A

1900-01-01 1900-01-01 1900-01-01 1999-07-01 2007-07-01 2005-05-13 2008-01-01

30 30 30 10 10 10 10

01171

PNC -Student Accounts Lockbox

2005-05-13

01172

PNC -GU Sponsored Actg Office

2005-05-13

01173 01174 01175

Cash Equivalents - Investments PNC Bank - OAUR Deposits PNC -Accts Payable ACH Pymts

A A A

2002-02-01 2005-05-13 2008-01-01

30 10

01176

PNC -Students Account Tuition

2005-05-13

01178 01179 01182 01183 01184 01186 01188 01190 01191 01192 01196 01198 01201 01205 01206 01207 01208 01209 01210 01211 01212 01215 01216 01217 01219

Firstar-Federal NDSL Firstar-Nursing:NonRevolving DC Revenue Bonds Settlement DC Revenue Bonds Project DC Revenue Bonds Debt Service Firstar-Dental: NonRevolving Firstar-Medical: NonRevolving Firstar-FISL Firstar-Private Loan Firstar-Law Center 1 Firstar-LRAP Inst. #56360 PNC -Yates Field House Lkbx Cash On Hand Wachovia-OAUR LKBX PNC Bank - AP Checks FirstUnion-concentration lckbx Wachovia Bnk-Clinical Research M & T Foreign Currency BankBoston: GU Funding Account BankBoston: Univ Disbursements BkBos-AP Disbursement - Hosp Ruesch Int'l - Foreign Currenc PNC AP Check Controlled Disb PNC Bank Overdraft Bank of America-GU Global Acct

A A A A A A A A A A A A A A A A A A A A A A A A A

1999-07-01 1999-07-01 1900-01-01 1900-01-01 1900-01-01 1999-07-01 1999-07-01 1999-07-01 1999-07-01 1999-07-01 1999-07-01 2005-05-13 1900-01-01 2004-06-01 2005-05-13 1999-07-01 2004-06-01 2003-10-01 1999-07-01 1999-07-01 1900-01-01 1900-01-01 2005-05-13 2005-05-13 2007-05-01

40 40 50 50 50 40 40 40 40 40 40 10 10 10 10 10 10 10

Cash is held in the Mellon custodial account but it is a University fund not an endowment Cash account that accepts all credit card payments - Visa, Mastercard, and American Express. Will be used by GAO to record outgoing ACH payments for student refunds. Requested 1/30/01 by Christal McNeil-Wright. Change name to Medicare Part D, per Roz Furukawa 05/07. Name was updated to more correctly describe the activity in this account-this account acts as the lockbox for Student Accounts. Requested by Christal McNeil Wright 5/1/2003. Used by GAO/Student Accounts to receive tuition payments via ACH transactions. Will be used by GAO/SAO to record incoming payments on sponsored programs including wires, ACH, and checks. Requested 1/30/01 by Christal McNeil-Wright Requested by Renita Mitchell, GAO, to be used for recording pooled endowment cash equivalent transactions. 2/22/02 Used to record deposits made by OAUR. Requested 9/10/01 by Christal McNeil-Wright, GAO. Riggs GU Accounts Payable ACH. This account will be used to record ACH payments for AP vendors interested in ACH including non-service stipends. 11/13/02 To establish an account for the newly opened bank accounts that will accept student tuition payments by electronic check over the internet. Requested by Christal McNeil Wright 5/1/2003.

change name per christal mcneil-wright Will be used for the Riggs - AP Check account. change name per christal mcneil-wright Bank name changed per Christal, 10/14/03

10 10 10

Ruesch Int'l foreign currency account. Used by GAO to reclassify outstanding checks to AP. To set up new cash account for business deposit for GU. Christal McNeil-Wright 08/22/07.

Page 1 of 35

Active Account Codes as of 7/21/08
Account 01220 Account Description PNC-ACH Receipts A Type Eff Date 2007-11-01 Fund Restriction 10 Comments Set up new account to reflect the ACH Receipts bank account with PNC. Used to receive ACH payments to the university and any respective pullbacks. Set up per Christal McNeil-Wright/Roz Furukawa 11/29/07. To establish bank account for Hoya LLC. CYM 02/19/08 Riggs - GO Card Cash Services This account set up to receive advance cash from Qatar. (funds will be deposited into the General Fund (01101) and then transferred to Qatar Advance account (01223)). Christal McNeil-Wright 7/28/05 Account set up to serve as "petty cash" to Qatar operations. (i.e. to reimburse small expenses) Christal McNeil-Wright 7/28/05 To record overnight investment sweep of Qatar advance dollars. set up by Christal McNeil-Wright 09/21/05 to create a balance sheet account for QATAR petty cash. Christal McNeil-Wright 6/12/06

01221 01222 01223

PNC - Hoya LLC PNC - GO Card Cash Services PNC-Qatar-Cash Advance Acct

A A A

2007-11-01 2008-01-01 2004-07-01

10 10 10

01224 01225 01226 01403 01409 01411 01412 01413 01414 01415 01416 01417 01418 01419 01420 01421

QNB-Qatar Imprest Account PNC-ST Investment-Qatar Qatar-Petty Cash Petty Cash PNC Bank - Imprest Funds PNC -Cognitive&Computational DC Revenue Bonds Arbitrage GU Ecological Model Phase II Physician's Decision Making Pr We Care Project GU Longitudinal Study GU Anthrax Vaccine Study Commercial Bank-HCC Project Commercial Bnk-Smkng Prev Proj PNC Bank-CONNECT Commercial Intrntl Bank-Egypt

A A A A A A A A A A A A A A A A

2005-05-01 2005-05-01 2006-05-01 1900-01-01 2005-05-13 2005-05-13 1900-01-01 1900-01-01 1900-01-01 1900-01-01 1900-01-01 2008-01-01 2005-11-01 2005-11-01 2005-11-01 2006-04-01

10 10 10 10 10 20 50 20 20 20 20 20 10 10 20 20

01701

Trades Receivable-Investments

1900-01-01

01702 01802 01804 01805 01806 01807 01808 01809 01810 01811 01812 02102 02104 02105 02106

Endowment - Accrued Income DC Rev Bonds-Proceeds DC Rev Bonds 2001 Issue Reserv DC Rev. Bonds 2001 Project Fnd DC Rev Bonds 2001 AMBAC Invest D.C. Rev Bonds 2007A Proj Fund DC Rev. Bonds 2007B Proj Fund DC Rev Bond 2007C Project Fund 2007A Series COI Fund 2007B Series COI Fund 2007C Series COI Fund GU Monthly Payment Plan EFT Main Campus EFT Law Center Student Wires (Individual)

A A A A A A A A A A A A A A A

1900-01-01 2001-05-01 2002-02-01 1900-01-01 1900-01-01 2007-04-01 2007-04-01 2007-07-01 2007-04-01 2007-04-01 2007-06-01 1900-01-01 2001-06-01 2001-06-01 2002-05-01

30 50 50 50 50 50 50 50 50 50 50 10 10 10 10

To be used by GAO to record activity for RX4295806. Requested 5/31/02 by Christal Wright, GAO To be used by GAO to record activity for RX4295009. Requested 5/31/02 by Christal Wright To be used by GAO to record activity for RX4295035. Requested 5/31/02 by Christal Wright, GAO. To be used by GAO to record bank account activity for Psychiatry grant. Requested 6/4/02 by Christal Wright, GAO To set up account for new bank account at Wachovia bank. Contact is: Dr. Joseph Bellanti at the Medical School. To set up project accounts in Cairo, Egypt. Contacts are Karen McCrocklin & Christopher Laffredo. 11/11/05 CYM. to set up research Project account in Cairo, Egypt. Contact are Karen McCrocklin & Christipher Loffredo. Created 11/11/05 CYM. to open up a business checking account for Georgetown University. Contact is Sharon Gearhart. 7-4812. To establish cash account for Commercial Interenational Bank in Egypt for Bladder Cancer Study. Set up by Christal McNeil-Wright 7-8296 6/9/06 To be used by GAO to record receivables on investment trades in the endowment investment pool. Requested 2/22/02 by Renita Mithcell, GAO. To be used by GAO to record income accruals on endowment investments. Requested 3/31/03 by Renita Change fund restriction to 50 per Brigette Logan-McNeil 5/16/01 Add per Brigette Logan-McNeil, GAO 5/16/01. Update name per BLM, GAO, 3/4/02 Add per Brigette Logan-McNeil, GAO 5/16/01 Requested 3/4/02 by Bridgette Logan McNeil, GAO. To set up account for 2007 Bond Fund. Christal McNeil-Wright 5/8/07 To set up account for 2007B bond funds. Set up per Christal McNeilWright 05/08/07 To set up account code for the 2007C DC Rev Bond Project Fund. Requested by Sheila Thompson 7/10/07 to set up cost of issuance fund for 2007A series bonds. Christal McNeilWright 05/09/07 to set up cost of issuance fund for 2007B Series bonds. Christal McNeilWright 05/09/07 To set up cost of issuance fund for 2007C Series bonds. Sheila Thompson 7/20/2007 Carol Miller, student accounts. Carol Miller, student accounts Requested 5/16/02 by Carol Miller, Student Accounts. Will be used with GY0543000 as a suspense account until wires can be confirmed. Then Student accounts will JV between general fund and this account. Carol Miller, student accounts Requested 5/16/02 by Carol Miller, Student Accounts. Will be used with GY0543000 as a suspense account until wire transfers can be confirmed. Then Student accounts will JV money between general fund and this account. Reactivate and change name to GULC - A/R Student Suspense. This account will be used by the Law Center with cost center GY0543000 for student account receipts. Requested 6/2/00 by Carol Miller.

02107 02108

EFT Medical School Agency Wires (SAO)

A A

2001-06-01 2002-05-01

10 10

02109 02110 02112

Accts Rec-Students A/R-Students Suspense GULC - A/R-Students Suspense

A A A

1900-01-01 1900-01-01 2000-05-01

10 10 10

02113 02115 02119 02122 02124 02129

Work Study Receivable A/R State Scholarships Unident Balance 02109 University Consortiums Collection Agency Fees OSB General A/R

A A A A A A

1900-01-01 1900-01-01 1900-01-01 1900-01-01 1900-01-01 1900-01-01

10 10 10 10 10 10

Page 2 of 35

Active Account Codes as of 7/21/08
Account 02130 02131 02132 02133 02134 02135 02136 02137 02138 02139 02140 02141 02142 02143 02211 02212 02213 Account Description Outside Scholarships Outside Scholarships-Mult A/R-Stafford Student Loan Hoyanet Telephone Service Allowance-Hoyanet Telepho Outside Scholarships, Med GUMC Med Student Loans Law Center-Fed Student Lo A/R - Students (Inactive) Student Loans A/R - EFT Third Party Billing A/R Suspense - Undrgrad Admiss A/R Suspense - SSCE A/R Suspense - CPD Accounts Receivable-Emplo Amex Cash Advances Travel Advances Sponsored Prgm A A A A A A A A A A A A A A A A A Type Eff Date 1900-01-01 1900-01-01 1900-01-01 1900-01-01 1900-01-01 1900-01-01 1900-01-01 1900-01-01 1900-01-01 1900-01-01 1900-01-01 1900-01-01 1900-01-01 1900-01-01 1900-01-01 1900-01-01 1900-01-01 Fund Restriction 10 10 10 10 10 10 10 10 10 10 10 10 10 10 10 10 20 Comments

To be used with GY0543000 by student accounts to record payments in undergraduate admissions. Requested by Carol Miller 10/22/02 To be used with GY0543000 by student accounts to record payments for SSCE. Requested 10/22/02 by Carol Miller To be used with GY0543000 by student accounts to record payments for CPD. Requested 10/22/02 by Carol Miller Beginning 1/1/02 used for travel advances for sponsored programs. Open Item Reference will be the Voucher ID of the advance (AD######). Beginning 1/1/02 used for permanent advances. Open Item Reference will be the Voucher ID of the advance (AD######). Beginning 1/1/02 used for travel advances - general. Open Item Reference will be the Voucher ID of the advance (AD######). Beginning 1/1/02 used for non travel advances. Open Item Reference will be the Voucher ID of the advance (AD######). activate account for Loan Fund Use per Linda Davidson 1/25/06.

02214 02215 02216 02308 02309 02311 02313 02315 02316 02318 02320 02321 02324 02325

Permanent Advances Travel Advances - General Advances - Other Notes Rec-Oth Univ Loans Federal Nursing Non-Revol Federal Dental Non-Revolv Federal Medical Non-Revol Law Center #1 Law Center #2 Med Student Loan Allow For Loan Losses Federal NDSL (Former NDEA) Stephen N. Jones - Med. Sweetser Loan - Medical

A A A A A A A A A A A A A A

1900-01-01 1900-01-01 1900-01-01 2005-07-01 1900-01-01 1900-01-01 1900-01-01 1900-01-01 1900-01-01 1900-01-01 1900-01-01 1900-01-01 1900-01-01 2002-11-21

10 10 10 40 40 40 40 40 40 40 40 40 40 40

02329 02330 02332 02333

Reserve For Mort & Contr Accrued Int/Div - Pooled Fund Mortgage & N/R - Non Emp Allowance for Apollo MMC

A A A A

1900-01-01 1900-01-01 1900-01-01 1900-01-01

10 30 10 10

Account for loans given to medical students. Per review of account, most recent loans were booked in 2001. Needs to remain on books even if balance does not change as it may take several years for repayment. Updated 11/02.

02334 02406 02409 02411 02412 02413 02414 02415 02421 02422 02603 02604 02605 02607 02609 02610 02612

Accrued Int/Div-Separate Inv Accrued Int/Div - Other SepInv Int Rec on Subsidized Debt Accr Int Rec-S/T Invest Con Rec Charitable Trusts Con Rec Pledges Con Rec Perpetual Trusts Con Rec Pledges Allowance Accr Int Mort/Notes - Non Con Rec Pledge Discount Accts Rec-Bad Checks Accts Rec-Other GU Press A/R - United Kingdom Telephone Service - A/R A/R Vendors Townhouse NHP MGMC Telephone Service A/R

A A A A A A A A A A A A A A A A A

1900-01-01 1900-01-01 2000-05-01 1900-01-01 1900-01-01 1900-01-01 1900-01-01 1900-01-01 1900-01-01 1900-01-01 1900-01-01 1900-01-01 2004-02-01 1900-01-01 1900-01-01 1900-01-01 1900-01-01

30 30 50 10 30 10 30 10 10 10 10 10 10 10 10 10 10

To allow for the entire Apollo loan principal of $3,739,375.00 (g/l #02332) and accrued interest and late fees (g/l # 02421). Used with GY0504634. Requested 7/26/00 by Ken Suski, GAO. Name change requested 5/9/00 by Peggy Loftus, GAO

To be used by GAO only to record allowances against contributions receivable pledges. To be used by GAO only to record discounts against contributions receivable pledges. To be used by GU Press to record receivables due from the United Kingdom. Requested 2/11/04 by David McLeod.

02615 02616 02618 02620 02621 02624 02625 02627

A/R Employee Federal Credit Un Receivables From Affil Hosp Allowance For Doubtfl Accts Medstar A/R Medstar A/R Allowance A/R American Express Sales A/R Health/Dependent Care A/R Washington Jesuit Academy

A A A A A A A A

1900-01-01 1900-01-01 1900-01-01 2001-07-01 2003-04-01 1900-01-01 1900-01-01 2004-04-01

10 10 10 10 10 10 10 10

This account will be used by telecommunications to record telephone charges for services provided to MGMC. The charges will be recorded with a 'GT' center assigned for MGMC.

Will be used to record all MedStar receivables related to service agreements with GU. Account established to record an allowance for doubtful Medstar A/R accounts. To record receivable due from Washington Jesuit Academy. Created by Christal McNeil-Wright 4/26/04

Page 3 of 35

Active Account Codes as of 7/21/08
Account 02639 02702 02801 02802 02804 02805 02809 02814 02815 02818 02820 02824 02826 02829 Account Description Med Ctr-IME Reimbursement Unearned Grant Awards A/R - LOC A/R NSF L/Cr-Unbilled A/R Oth Fed-Unbilled A/R Priv/All Oth-Unbilled A/R Natl Bio Res Fdn A/R Epa A/R Fema A/R Project Advances A/R Project Advances FCT Billed PCT Billed SAO Billed Invoices A A A A A A A A A A A A A A Type Eff Date 1900-01-01 1900-01-01 2002-12-01 1900-01-01 2007-07-01 1900-01-01 1900-01-01 1900-01-01 1900-01-01 1900-01-01 1900-01-01 1900-01-01 1900-01-01 1900-01-01 Fund Restriction 10 20 20 20 20 20 20 20 20 20 20 20 20 20 Comments

Change name per Marc Peters 12/02/02. This account will be used to record all drawdown activity. No longer in use per Marc Peters 6/30/06

02830

SAO - A/R Holding

1900-01-01

02904 02905 02910

YTD Allow Contract Adj YTD Allow Doubtful Acct SAO Reserve

A A A

1900-01-01 1900-01-01 1900-01-01

10 10 10

Federal Clinical Trials - billed a/r; will be used with cashflow 2 accounting. Requested 8/28/02 by Jim Reisert. Private Clinical Trials - billed a/r; will be used with cashflow 2 accounting. Requested 8/28/02 by Jim Reisert. This account will be used by SAO to record invoices sent to sponsors. Invoice number will be the open item key and will be used to match billing with payments. Requested 3/31/05 by Marc Peters This account will be used by SAO to track a/r for awards that requires research to clear and/or be considered for potential write-off. Requested 3/10/05 by Marc Peters. Sponsored Accounting Office will use this account with GY0510000 to record reserves for sponsored programs doubtful accounts. Requested 7/31/02 by Jim Reisert.

03203 03215 03229 03236 03237 03239 03240 03242 03252

Dental Dean Stud Loan A/R PIT Receivable Francis L Clark Memorial A/R W Devictoria Revolving Loan Koplowitz Medical Loan A/R Women's Stud AMA Loan-Ramey Cafritz Medical Loan A/R Keliher Medical Loan A/R R W Johnson Found Loans

A A A A A A A A A

1900-01-01 1900-01-01 1900-01-01 1900-01-01 1900-01-01 1900-01-01 1900-01-01 1900-01-01 2002-11-21

40 40 40 40 40 40 40 40 40

03276 03277 03278 03279 03281 03282 03283 03284 03999 04101 04102 04103

F Greenwall Fndn Loan John T Hazel Revolving Loan H Broderick Dahlgren GEMS Revolving Loan Fund Law Ctr Loan Gifts A/R Law LRAP A/R - Private A/R Gen Charles A Sullivan Desmond Revolving Loan not in use Traditional Equities - Pooled Bonds - Pooled Fund Judiciary Plaza 20% Pooled Fd

A A A A A A A A A A A A

1900-01-01 1900-01-01 1900-01-01 1900-01-01 1900-01-01 2002-03-01 1900-01-01 1900-01-01 1900-01-02 2006-07-01 1900-01-01 2002-11-01

40 40 40 40 40 40 40 40 10 30 30 30

The original loan was booked pre-1996 and the most recent principal payments were made between 96 and 99. OSFS expects the remaining portion to be repaid. Updated description per account review. MG 11/21/02.

04104 04105 04107 04119 04120 04121 04122 04123 04124

NonTraditional Equities-Pooled NAS Building Life Insurance - Pooled Fund Other Sep. Inv. Real Estate Stocks-Life Income & Annuity Bonds - Life Income & Annuity Stocks - Separately Invested Bonds - Separately Invested Judiciary Plaza 80% Sep Inv

A A A A A A A A A

2006-07-01 2000-07-01 1900-01-01 2000-07-01 1900-01-01 1900-01-01 1900-01-01 1900-01-01 2002-11-21

30 30 30 30 30 30 30 30 30

Judiciary Plaza is land located downtown which is carried in the Endowment fund as a seperately held investment and as part of the pooled fund. Value will not change until re-aprraised. Land is currently being leased. Change name per Paul DeGal, GAO. Record non traditional equity investments (alternative investments) such as hedge funds, private equity and real assets. To record NAS building investment in the endowment. To record separately invested real estate in the endowment.

04125 04126 04127 04129 04135

Life Insurance-Separately Inv THBO - Separately Invested Oil & Gas Leases Other Assets-Separately Invest Sepracor Stock - Holding

A A A A A

1900-01-01 1900-01-01 1900-01-01 1900-01-01 2000-04-01

30 30 30 30 10

Judiciary Plaza is land located downtown 80% of which is a seperately held investment. Value will not change until it is re-appraised. Land is currently held by a long term lease by an outside party.

04217 04223 04230 04231

Short-Term Investments Deferred Commitment Holding Gifts of Securities Bank of New York Investment

A A A A

1900-01-01 1900-01-01 1900-01-01 2007-07-11

10 30 10 10

To record the receipt of sepracor common stock transferred to GU/Medical Center and Dr. Woosley. Half of the stock is to eventually be transferred to Dr. Woosley. Will be used with GY0540000. Requested 5/5/00 by Ken Suski, GAO, 7-1959.

This accounts for the money that we invested with JPMorgan due to a requirement in the debt covenants of a loan we have with them. This investment will be held in their control until the end of the loan (2020). Requested by B Logan. Mitchell 11/29/02.

Page 4 of 35

Active Account Codes as of 7/21/08
Account 04232 04237 04238 04239 04241 04242 04243 04244 04245 Account Description GUUA Securities/Holdings Investments DC Revenue Bond Accounts DC Rev Bond Cap Interest Accts Working Capital - TCW TCW Receiv-Securities Purch TCW Payable-Securities Sold Arlington Family Physicians DCMF Loan Sinking Fund A A A A A A A A A Type Eff Date 1900-01-01 2006-07-01 2000-05-01 2000-05-01 1900-01-01 1900-01-01 1900-01-01 1900-01-01 2006-07-01 Fund Restriction 10 10 50 50 10 10 10 10 10 Comments

change investment to fund 10 Name change requested 5/9/00 by Peggy Loftus, GAO. Name change requested 5/9/00 by Peggy Loftus, GAO.

04246

BOA-Columbia Strat Cash

2007-07-01

04250

City First Bank of D.C.

2002-11-21

04802 04951 04961 04962 04963 04964 04971 04972 04974 04976 04981 04982 04984 04985 04990 04991

NCPPO Investment MV-Adj: Loand/Bonds Malpractice - Bonds MV-Adj: Malpractice/Bonds Malpractice - Stocks MV-Adj: Malpractice/Stocks MV-Adj: [Sep]US Govt/Corp Bond MV-Adj: [Sep]Corp Securities MV-Adj: [Sep]Real Estate MV-Adj: [Sep]Notes/Oth-Assets MV-Adj: [Pool]US Govt/Corp Bon MV-Adj: [Pool]Corp Securities MV-Adj: [Pool]Real Estate MV-Adj: [Pool]Non-Traditional Net Unrealized SWAP - Goldman UNIV Malpractice Trust (HPL)

A A A A A A A A A A A A A A A A

1900-01-01 2006-07-01 1900-01-01 1900-01-01 1900-01-01 1900-01-01 1900-01-01 1900-01-01 1900-01-01 1900-01-01 1900-01-01 1900-01-01 1900-01-01 1900-01-01 2007-06-01 2002-05-01

10 10 10 10 10 30 30 30 30 30 30 30 30 10 10

Set account description to 'Not in use' requested 5/9/00 by Peggy Loftus, GAO. To set up DCMF Loan Sinking Fund account, that won't mature until 2019. Set up per Matt Greaves 10/31/06. Set account description to 'Not in use' requested 5/9/00 by Peggy Loftus, GAO. Re open account for use of long term investment columbia strat cash. CYM 050808 The $1 million balance represents a bank account opened at a minority bank to help them fund their banking business. Should remain on books until account is closed. Enable account to use fund 10 or 60. Change investment to fund 10

04994 04995

Net Unrealized Gains - TCW UNIV WORKERS COMP TRUST

A A

1900-01-01 1900-01-01

10 10

04998

Net Unrealized SWAP - Lehman

2002-11-01

04999 05101 05102 05104 05105 05106 05107 05108

Net Unrealized Gains-Pooled Prepaid Expenses Prepaid Insurance Prepaid Pension Costs Prepaid Equip Maintenance Prepaid Postage MEDSTAR PREPAID EXPENSES Tax Reserve

A A A A A A A A

2000-07-01 1900-01-01 1900-01-01 1900-01-01 1900-01-01 1900-01-01 1900-01-01 1900-01-01

30 10 10 10 10 10 10 10

Used to record new unrealized gains. To track the University's portion of the assets of the Malpractice Trust. Primary Deptid will be GY0540000. Entries will be recorded by GAO during Dec and June at a minimum. Requested 12/15/99 by Ken Suski, GAO. Used to record net unrealized gains on the TCW investment portfolio. To record the University's portion of the Workers' Comp Trust assets. The primary Deptid will be GY0540000. Entries will be made Dec and June at a minimum. Entries will be made by GAO. Requested 12/15/99 by Ken Suski, GAO. Used to record net unrealized gains on investment for the separately invested endowments. Changed fund restriction from 30 to 10 since Paul's entry in 2001 was to fund 10 with GD5000011. GAO to book addtl entries now so we will keep it consistent. To be used to bring assets to market value in the ledger for the endowment fund.

05109 05202 05207 05209 05210 05211 05212

Security Deposits Deferred Comp Deferred Expense Summer Sch Patents-Deferred Expense Patents-Income Patents-Clearing Deferred Exp-NAS Commission

A A A A A A A

1900-01-01 2002-02-01 1900-01-01 1900-01-01 1900-01-01 1900-01-01 2006-07-01

10 10 10 10 10 10 10

To track expenses paid by GU that will subsequently be reimbursed by MedStar. Requested 5/10/00 by Ken Suski, GAO. Deposit FY2000 sales and use tax refund to establish a reserve against future sales and use tax liability. The primary Deptid is GY0540000. Requested 3/24/00 by Ken Suski, GAO, 7-1959. Change name to deferred Comp per BLM, GAO 3/4/02.

05213

BSW Tenant Improv Allowance

2007-07-01

05303 05305 05306 05307 05308 05309 05310 05312 05313 05314

Deposits Henle Village Revenue Fund Henle Village Debt Service Henle Village Debt Svc Reserve Bond Issuance Costs DC Revenue Bond Arbitrage Prepaid Fees Henle Village Repair & Rplcmt Life Insur Prem Stabilization Maguire Debt Service Payment

A A A A A A A A A A

2000-06-01 1900-01-01 1900-01-01 1900-01-01 2000-05-01 2001-05-01 2002-09-01 1900-01-01 1900-01-01 1900-01-01

50 50 50 50 50 50 50 50 10 50

To set up account to record commission expense to NAS to be amortized over the life of the lease term of the Green Building. (until 2019). Set up per John Kotwicki 1/10/07. To record tenant improvement allowance expenses for the British School that will be amortized over the remaining useful life of the lease. Christal McNeil-Wright 11/14/07 Set account description to 'Not in use' requested 5/9/00 by Peggy Loftus, GAO. Reactivate for June per Ray Carter.

Name change requested 5/9/00 by Peggy Lfotus, GAO Reactivate per Brigette Logan-McNeil, GAO for use in fund 50 5/16/01 Set account description to 'Not in use' requested 5/9/00 by Peggy Loftus, GAO.

Page 5 of 35

Active Account Codes as of 7/21/08
Account 05315 05316 05317 05318 05319 05320 05804 05810 05811 05812 05813 Account Description Maguire Debt Service Reserve Security Deposits Sponsor Maguire Repair & Replacement 2007C Debt Service Fund 2007B Debt Service Fund 1999A Debt Service Fund Security Deposits - University Collateralized Securities Assets rec'd for Auction GURP FAS87 Intangible Asset Collateralized Securities A A A A A A A A A A A Type Eff Date 1900-01-01 1900-01-01 1900-01-01 2007-07-01 2008-03-01 2008-03-01 2001-04-01 1900-01-01 1900-01-01 1900-01-01 1900-01-01 Fund Restriction 50 20 50 50 50 50 50 30 10 10 30 Comments

06101 06102 06103 06104 06201 06202 06203 06204 06205 06301 06302 06303 06304 06305 06306 06308 06402 06403 06404 06405

Buildings & Improvements Acc Depr-Buildings & Improv Buildings - Townhouses Acc Depr-Townhouses Furniture-Fixtures-Equip Acc Depr-Furn, Fixtr, Equip Equipment-Capital Leases Acc Depr-Equip Capital Leases EQUIP-CAPITALIZATION ACCRUAL Land & Improvements Land & Improve-Law Ctr Property For Resale Foreign Properties Acc Depr-Land & Improv Acc Depr-Foreign Property Land - Townhouses Construction In Progress Software Development Construction in Progress Moveable Equipment - CIP

A A A A A A A A A A A A A A A A A A A A

50 50 50 50 50 50 50 50 50 50 50 50 50 50 50 50 50 50 60 50

To set up account code for the 2007C Debt Service Fund. Requested by Sheila Thompson 7/11/2007 To set up account code for the 2007B Debt Service Fund. Requested by Sheila Thompson 3/24/2008. To set up account code for the 1999A Debt Service Fund. Requested by Sheila Thompson 3/26/2008. Used to record deposits on plant/property purchases. Requested 4/23/01 by Bridgette McNeil. Used with ET0505004 to record securities held as collateral against a loan agreement. Offsetting liability is in account 25911. Used by OAUR / Gambit interface to record assets rec'd that are to be sold at auction for fundraising purposes. 2/12/02 BB Used by GAO to record intangible asset amount for the GURP trust. Requested 7/18/02 by Christal Wright to record the difference of collateral due broker and securities lent as collateral to represent amount that remains in GU's investments. set up per CYM 10/04/07.

06406

Working Cap. Project Loans

2004-05-01

06501 06502 06503 06504 06505

Computer Software and Other Acc Depr-Computer Software Other Assets Acc Depr- Other Assets Asset Retirement Costs

A A A A A

1900-01-01 1900-01-01 1900-01-01 1900-01-01 1900-01-01

50 50 50 50 10

Name change requested 1/31/00 by Nancy Staubitz, Medical Center Finance, 7-1595 Create new account and fund center for moveable equipment for construction projects. Cost Centers that begin with 'PE' should roll up to 06405 on the WTB as moveable equipment - CIP. This account will be used by GAO with PY cost centers to record and track projects' use of working capital funds that is to be repaid to working capital when pledges are paid and/or bond funding is received. Requested 5/18/04 by BLM.

06506

Acc Depr-Asset Retirement Cost

1900-01-01

06816 07101 07102 07103 07104 07105 07107 07110 07202 07203 07204 07205 07207 07211 07213 07214 07215 07217 07221 07222 07224 07225 07227

Software in Progress (CIP) CFG Cash-General CFR Cash-General END Cash-General LOAN Cash-Control PLT Cash-General CFH Cash-General Cash-General Contra Accts CFG Due To/From CFR CFG Due To/From END CFG Due To/From LON CFG Due To/From PLT CFG Due To/From HOS CFR Due To/From CFG CFR Due To/From END CFR Due To/From LON CFR Due To/From PLT CFR Due To/From HOS END Due To/From CFG END Due To/From CFR END Due To/From LON END Due To/From PLT END Due To/From HOS

A A A A A A A A A A A A A A A A A A A A A A A

2002-03-31 1900-01-01 1900-01-01 1900-01-01 1900-01-01 1900-01-01 2002-03-31 1900-01-01 1900-01-01 1900-01-01 1900-01-01 1900-01-01 1900-01-01 1900-01-01 1900-01-01 1900-01-01 1900-01-01 1900-01-01 1900-01-01 1900-01-01 1900-01-01 1900-01-01 1900-01-01

60 10 20 30 40 50 60 10 10 10 10 10 10 20 20 20 20 20 30 30 30 30 30

To record asset retirment costs on balance sheet discounted and depreciated. FY06 audit requirement undre FIN 47. Set up per Christal McNeil-Wright 9/7/06. To set up account to record accumulated decpreciation of asset retirement costs. FY06 audit requirement under FIN 47. Set up per Christal McNeil-Wright 9/7/06. Name change requested 1/31/00 by Nancy Staubitz, Medical Center Finance, 7-1595

Page 6 of 35

Active Account Codes as of 7/21/08
Account 07231 07232 07233 07241 07242 07243 07247 07301 07313 08101 08102 08104 08106 08107 08109 08111 08114 08115 08119 08123 08126 08127 08128 20102 Account Description LON Due To/From CFG LON Due To/From CFR LON Due To/From END PLT Due To/From CFG PLT Due To/From CFR PLT Due To/From END PLT Due To/From HOS Loans To PLT Fd-Int Bearg Loans Fr Curr Fd/Int Bear Inv-Georgetown Univ Press Inv-Print Shop Inv-Maintenance Supplies Inv-Chemistry Stockroom Inv- Office Supplies Inventory-Campus Books Inventory-Campus Misc Inventory-Campus Clothing Inventory-Med Dent Books Pro-Shop Inventory Inventory-Postage Stamps Inventory-Law Ctr Books Inventory-Law Ctr Suppl Inventory-Law Misc Reserve-Medstar transact costs A A A A A A A A A A A A A A A A A A A A A A A L Type Eff Date 1900-01-01 1900-01-01 1900-01-01 1900-01-01 1900-01-01 1900-01-01 1900-01-01 1900-01-01 1900-01-01 1900-01-01 1900-01-01 1900-01-01 1900-01-01 1900-01-01 1900-01-01 1900-01-01 1900-01-01 1900-01-01 1900-01-01 1900-01-01 1900-01-01 1900-01-01 1900-01-01 2001-07-01 Fund Restriction 40 40 40 50 50 50 50 10 50 10 10 10 10 10 10 10 10 10 10 10 10 10 10 Comments

20107

AP - Riggs Bank

2001-01-01

20108 20201 20203 20204 20207 20208 20301

PNC Bank, N.A. AP - Manual JV Accruals Accounts Payable - Manual AP Payment Withholdings Accounts Payable-Manual MedStar A/P Accruals (manual) Budget Encumbrances

L L L L L L L

2005-05-13 2001-01-01 1900-01-01 2004-07-01 1900-01-01 1900-01-01 1900-01-01

Reserve funds for payments that may be needed as a result of the medstar transaction / phase out. May include such payments as attorneys' fees, insurance costs, etc. This account will be used to record the AP check accrual journals. These are system generated journals. This account may not be used for recording manual AP accruals 10 30 10 40 10

To be used by Accounts Payable to record withholdings required by court order. Requested 7/27/04. Used to record manual accruals for amounts due to Medstar on a monthly basis for services received. 20301 is no longer to be used in the Hospital fund (no encumbrances are booked in fund 60), but this account is used for all other funds so it must remain active. System generated encumbrance journals to commit subrecipient contracts against RX centers. New process to begin 7/1/05

20304 20401 20402 20403 20404 20405 20406 20407 20408 20409 20410 20411 20414 20415

Grant Subrecipient Encumbrance A/P Marriott-Leavey Center Sales Tax Payable - DC A/P Utility Accrual A/P Aramark-Food Service Sales Taxes Payable - VA Sales Taxes Payable - MD Sales Taxes Payable - NY Sales Taxes Payable - CA Pennsylvania Sales Tax Payable Centralized Billing A/P Follett-Bookstore SIS Student Refunds-Clearing Athletics-MCI Payments

L L L L L L L L L L L L L L

1900-01-01 1900-01-01 1900-01-01 2002-03-01 2007-06-01 1900-01-01 1900-01-01 1900-01-01 1900-01-01 2002-11-01 1900-01-01 1900-01-01 1900-01-01 2006-04-01

20 10 10 10 10 10 10 10 10 10 10 10 10 10

Change name for new food service contract with Aramark per Ray Gleason 7/23/07

Name change requested 11/7/02 by Lawrence Smith, Tax.

20416

A/P Misc

2007-12-01

20501 20502 20510 20512 20513 20514 20515 20517

Undistributed Payroll Undistributed Payroll Deferred Comp-Payable Health Plan Trust Contrib P/R Withholding Accounts Unclaimed Wages Vacation Accrual Payroll Cash Adjustments

L L L L L L L L

1900-01-01 1900-01-01 1900-01-01 1900-01-01 1900-01-01 1900-01-01 1900-01-01 2003-07-01

10 20 10 10 10 10 10 10

To serve as a clearing account for the athletic department's revenue and expenses made at the mci center. Account will be cleared by either a check from the MCI center or a payment made to them. Christal McNeil-Wright 6/9/06. Used to track interdepartmental invoice for services with and payments to University partners such as Hoya Court and Epicurian. Requested 12/14/07 by Ray Gleason

20518 20519

Qatar Payroll Deduction Carefirst Subsidy

L L

1900-01-01 2008-06-01

10 10

20601 20605

Reserve for Cancelled Checks Faculty Practice Suspense

L L

1900-01-01 1900-01-01

10 10

To record payroll adjustments (i.e. differences due to direct deposit cancellations; void checks; overpayments). This account will be reviewed monthly to make sure items are being recorded. Created by Christal McNeil-Wright 7/20/04. This account will be used for Qatar payroll distributed and paid locally from the Qatar impress acct. Reserve account for excess employee premiums; to be used in the future to offset premium increases. Requested 7/20/08 by Christal McNeil-Wright.

Page 7 of 35

Active Account Codes as of 7/21/08
Account 20609 20610 20611 20612 20613 20620 20621 20622 20624 20626 20627 20629 20630 20631 Account Description PSA - payable to medstar Gift Annuity Payable Agency Funds Faculty Practice Ob/Gyn Faculty Practice Neurolgy S/A Unclaimed Cash Paymts Capital Care Fac Practice A/R Credit Bal MRI Payable Due To Government Faculty Practice Escheat GO Card Owner Liability GO Card External Vendor Liab. Go Card Sales-in Holding L L L L L L L L L L L L L L Type Eff Date 1900-01-01 2002-03-01 1900-01-01 2002-03-01 2002-03-01 1900-01-01 1900-01-01 1900-01-01 1900-01-01 1900-01-01 1900-01-01 1900-01-01 1900-01-01 2004-05-01 Fund Restriction 20 30 10 10 10 10 10 10 10 20 10 10 10 10 Comments To be used by SAO to record PSA agreements for services contracted from MedStar for GU research projects. Name change requested 3/18/02 by Ken Suski, GAO Reactivate per CYM, GAO to clean up balances 3/14/02 Reactivate per CYM, GAO to clean up balances. 3/14/02

20633

Trades Payable - Investments

2002-02-01

20634

Endowment - Accrued Expenses

1900-01-01

20810 21101 21102 21103

Medicare Reserve Accrued Sal Payable-10 M Accrued Unemploy Comp Accrued Wages & Salaries (G)

L L L L

2002-03-01 1900-01-01 1900-01-01 2003-03-26

Set up account per Ray Gleason and Angela Hall to record Go Card holders' vendor sales to be allocated accordingly (i.e.commission, revenue) 6/4/04. This account is used by GAO to record payables on investment trades in the endowment investment pool. Requested 2/22/02 by Renita Mitchell, GAO. This account will be used by GAO to accrue expenses for the endowment fund on a monthly basis. Requested 1/21/03 by Renita Mitchell Name change requested by Christal Wright, GAO, 3/14/02

10 10 10

21104

Accrued Salaries & Wages (R)

2003-03-26

21105

Accrued Salaries & Wages (E)

2003-03-26

21107

Accrued Salaries & Wages (P)

2003-03-26

21109

Payroll Liability (G)

2003-03-26

21110

Payroll Liability (R)

2003-03-26

21111

Payroll Liability (E)

2003-03-26

21113

Payroll Liability (P)

2003-03-26

21203 21402 21403 21405 21407 21409

Work Comp - Pd Retro 1980 Reserve Losses Grants&Contrcts Accrued Interest CAB - Bond Series 2001A DC Revenue Bonds Accrued Arbitrage Due to Fed Govt

L L L L L L

1900-01-01 1900-01-01 1900-01-01 2001-07-01 1900-01-01 2002-11-21

10 10 50 50 50 50

This account accrues the payroll amounts that are "earned" in one month, but are not paid until the next month. This account is solely for G fund payroll. This account accrues the payroll amounts that are "earned" in one month, but are not paid until the next month. This account is solely for R fund payroll. This account accrues the payroll amounts that are "earned" in one month, but are not paid until the next month. This account is solely for E fund payroll. This account accrues the payroll amounts that are "earned" in one month, but are not paid until the next month. This account is solely for P fund payroll. This account accrues the gross pay for G fund payroll. When the payroll checks are cut, the account is debited for the net pay and the tax portions (which are moved from this account to their approp. payable accounts) to bring the account to zero. This account accrues the gross pay for R fund payroll. When the payroll checks are cut, the account is debited for the net pay and the tax portions (which are moved from this account to their approp. payable accounts) to bring the account to zero. This account accrues the gross pay for E fund payroll. When the payroll checks are cut, the account is debited for the net pay and the tax portions (which are moved from this account to their approp. payable accounts) to bring the account to zero. This account accrues the gross pay for P fund payroll. When the payroll checks are cut, the account is debited for the net pay and the tax portions (which are moved from this account to their approp. payable accounts) to bring the account to zero.

Requested 6/21/01 by GAO-B. McNeil. Change name per BLM 11/15/01 Balance related to PY0198802 Series 1988B-E bonds. Amount will remain until bonds expire in 2018. Name change requested 5/9/00 by Peggy Loftus, GAO To be used by SAO to record interest due to sponsors on advance payments held for grants. Requested 10/21/03 by Marc Peters. Used by GAO to recorded underfunded ABO liability on the University's GURP trust. Requested 7/18/02 by Christal Wright. Update description to match accounting for all University retirement plans as per FAS158. CYM 03/07/07. Update name of account. Used to record final PO accruals for GF centers. Invoices will be paid by GU in FY2001. This account will be used by Med Center Finance to record manual accrual/reversal entries related to salaries and wages payable such as physician's bonuses. Requested 10/01/01 by Vi Dortch, payroll. To record amounts related to the retirement of assets and any environmental factors that would be remediated upon retirement. FIN 47 requirement FY06 audit. Set up Christal McNeil-Wright 9/7/06

21410 21411 21412 21413 21419

Accrued - Health Plan Exp Accrued Interest - SAO Line Of Credit Accrd Interest Retiree Non-Pension Benefits FAS158 Fnd Status-Pension Pln

L L L L L

1900-01-01 2003-10-01 1900-01-01 1900-01-01 2007-06-01

10 10 10 10 10

21420 21421

GF Final Accruals - FY00 Est sal&wage payable-manual JV

L L

1900-01-01 1900-01-01

10 10

21422

Asset Retirement Obligation

1900-01-01

Page 8 of 35

Active Account Codes as of 7/21/08
Account 21423 21812 21824 22108 22109 22110 22115 22120 22126 Account Description Postretirement LiabilityFAS158 Deferred Comp Liab Accrul Accr GHP DCMF-Dental Clinics DCMF-3 Basic Science DCMF-Clinic Sci Expans/Mod Healy Bldg Renov Loan DCMF Capitalized Interest Bond Series 2007B L L L L L L L L L Type Eff Date 2007-06-01 1900-01-01 1900-01-01 1900-01-01 1900-01-01 1900-01-01 1900-01-01 1900-01-01 2007-06-01 Fund Restriction 10 10 change fund code to blank 50 50 50 50 50 50 Comments to set up liability account for new FAS 158 plan funded status requirement. CYM 08/15/07 as of FY07

22128

Loan-PNC Commercial

2006-05-01

22129 22131 22135 22136 22137

Loan-Georgetown Jesuit Comm Other External Loans & Bonds DC Revenue Bond Liability DC Bond Program Fee Liability GAINS - Bond Series 2007A

L L L L L

2004-04-01 1900-01-01 2000-05-01 2000-05-01 2007-06-01

10 50 50 50 50

Set account description to 'Not in use' requested 5/9/00 by Peggy Loftus, GAO. Reactivated account code for Bond Series 2007 B. Requested by Sheila Thompson To set up account for PNC commercial loan to pay for NAS rennovations. Maturity date 9/30/2019. Set up per Roz Furukawa and David Reubenstein. To record liability for loan from Georgetown Jesuit Community. Created by Christal McNeil-Wright 4/26/04. Name change requested 5/9/00 by Peggy Loftus, GAO Name change requested 5/9/00 by Peggy Loftus, GAO Set account description to 'Not in use' requested 5/9/00 by Peggy Loftus, GAO. Set up account code for GAINS - Bond Series 2007 A. Requested by Sheila Thompson Requested 3/3/06 by Adela Skenderasi to record notes payable such as the acquisition of land at the law center Name changed by Christal McNeil-Wright 11/25/03 To be used by GAO only to record notes payable on bank line of credit. To be used by GAO only to record notes payable on bank LOC. Update name to read "PNC". CYM 2/19/08 To be used by GAO only to record notes payable on bank line of credit.

22138 22139 22141 22142 22143 22144 22145 22802 22808 23101

Capital Lease Obligations Notes Payable - Other Note Payable-BankofAmerica-LOC Note Payable-Wachovia LOC Note Payable-BankofNewYork LOC Notes Payable-PNC Bank LOC Notes payable-M & T Bank LOC DCMF Loan Bles #1 DCMF Loan Bles #2 Deferred Tuition

L L L L L L L L L L

1900-01-01 1900-01-01 2003-07-02 1900-01-01 2003-12-01 2008-02-01 2003-12-01 1900-01-01 1900-01-01 1900-01-01

50 10 10 10 10 10 10

23103 23104

Deferred Revenue - Other Summer Housing Income-Holding

L L

2005-12-01 1900-01-01

10 10

Used by GAO and Med Center Finance to record entries to spread the recognition of tuition revenue over the semester instead of recognizing all tuition in the first month of the semester. The entries will be recorded within the GQ accrual cost centers. To be used with GY6510100 to deposit/record summer housing payments until they can be journaled to the appropriate account/cost center. Requested by Jonalyn Ware Greene 3/12/01. Used by the Medical Center to defer revenue recognition for cash receipts to the next period/year when the revenue will be earned. Used by the Law Center to defer revenue recognition for cash receipts to the next period/year when the revenue will be earned. Account is used by the business school to record IEMBA enrollment fees paid in advance of the start of the academic year. Once the year begins a jv will be entered by the bus. school to reclassify amounts to tuition revenue. Linn Donaldson 1/8/03 Used by the Main Campus to defer revenue recognition for cash receipts to the next period/year when the revenue will be earned. This acct will be used by the Office of Student Health Insurance to record deposits w/ the Bursar's office. Student Health will then prepare a JV to clear this acct & recognize revenues in their department ctr. Requested 9/21/04 by Laura Hardman. To record Prepaid income for auxiliary services. Requested 10/2/07 by Ray Gleason Used to booked the Deferred Revenue portion of Pooled Income Funds. These type of transactions are rarely used but this account needs to be kept open until of these funds are closed out. MMG 4/29/03

23105 23107 23108 23109 23110 23111

Prepaid Income-Stud Accts Prepaid Income- Yates Prepaid Income-Med Ctr Prepaid Income-Law Ctr Deferred Revenue Summer School Deferred Revenue IEMBA Fees

L L L L L L

1900-01-01 1900-01-01 2004-04-01 2004-04-01 1900-01-01 1900-01-01

10 10 10 10 10 10

23112 23113

Prepaid Income - Main Campus Deferred Revenu-Student Health

L L

2003-07-01 1900-01-01

10 10

23114 23133

Prepaid Income-Auxiliary Svcs Deferred Revenue Life Income F

R L

2007-10-02 2003-04-29

10 30

23138 23145 23146 23147 23148 23149 23150

Alumni Gifts in Process Third Century Transfers Gift Deposits - Suspense Securities In Holding-Proceeds Gift Deposits - HOLDING Planned Gifts-In Review OAUR Refundable Advances

L L L L L L L

2001-06-01 1900-01-01 1900-01-01 1900-01-01 1900-01-01 1900-01-01 1900-01-01

10 10 10 10 10 30

To record the proceeds from Gift Securities until the actual sale of the gift security is recorded. Requested by Renita Mitchell 4/2/03. To be used by OAUR/GAO to record conditional gifts received until the condition/requirement has been met. Requested 6/29/01 by Ken Suski.

23301 23304 23305 23306 23307

Unearned Award-Paid In Adv SAO HOLDING - FUNDS IN Federal Auto Pmt - Unearned Federal Auto Pmt - Unbilled Private Auto Pmt - Unearned

L L L L L

1900-01-01 2002-10-01 1900-01-01 1900-01-01 1900-01-01

20 20 20 20 20

Name change requested 10/8/02 by Marc Peters. Used primarily with RX5010570

Page 9 of 35

Active Account Codes as of 7/21/08
Account 23308 23309 23310 23311 23312 23313 23314 23315 23316 23317 23318 23319 23320 23321 23350 23351 23352 23353 23354 23355 23356 23357 23358 23359 23360 23361 23363 23390 Account Description Private Auto Pmt - Unbilled Due to Qatar Foundation LOC Clearing - A/R LOC Clearing - NSF LOC Clearing - LEAA LOC Clearing - EDUC LOC Clearing - NEH LOC Clearing - Commerce LOC Clearing - AID LOC Clearing - EPA LOC Clearing - FEMA LOC Clearing - USIA LOC Clearing - Energy LOC Clearing - Transportation LOC Cash - A/R LOC Cash - NSF LOC Cash - LEAA LOC Cash - EDUC LOC Cash - NEH LOC Cash - Commerce LOC Cash - AID LOC Cash - EPA LOC Cash - FEMA LOC Cash - USIA LOC Cash - Energy LOC Cash - Transportation Due to Georgetown Refundable Govt. Loan Advances L L L L L L L L L L L L L L L L L L L L L L L L L L L L Type Eff Date 1900-01-01 2006-06-01 2002-12-01 1900-01-01 1900-01-01 1900-01-01 1900-01-01 1900-01-01 1900-01-01 1900-01-01 1900-01-01 1900-01-01 1900-01-01 1900-01-01 2002-12-01 1900-01-01 1900-01-01 1900-01-01 1900-01-01 1900-01-01 1900-01-01 1900-01-01 1900-01-01 1900-01-01 1900-01-01 1900-01-01 2006-06-01 1900-01-01 Fund Restriction 20 20 20 20 20 20 20 20 20 20 20 20 20 20 20 20 20 20 20 20 20 20 20 20 20 20 10 40 Comments

To record liabilities due to Qatar for those expenses that the Qatar Foundation paid on behalf of GU. set up per Jim Reisert 6/27/06.

23401

Patents Income Payable

2007-01-01

23507 24101 24202 24203 24204 24205 24207

Deferred Rev-Sale on Property Housing Deposits Payable Student Deposits Key Card Deposits-Law Ctr Cash Deposits-Suspense Key Card Deposits Student Health Clinic Fees

L L L L L L L

2004-07-01 1900-01-01 2002-03-01 1900-01-01 1900-01-01 1900-01-01 1900-01-01

10 10 10 10 10 10 10

To record amounts that Qatar cash advance accounts owe to Georgetown University. Created by Christal McNeil-Wright 7/31/06. Will be used by GAO to reclass from the income statement to the balance sheet that portion of Federal Government loan funds that are refundable. The amount is based on the percentage due to the Govt for each Federally sponsored loan program. To set up liability account to record patents income received that will be distributed to departments. Set up per Pim Thukral 1/4/07. The patent account 05810 that was used for this purpose before will be deactivated once cleared. To defer revenue from sale of fixed assets over life of lease (NAS). created by Christal McNeil-Wright 08/16/05 Reactivate per CYM, GAO to clean up balances. 3/14/02

24209 24210 24214 24215 24216

MGMC Deposit Unidentified Student Paymts Life Insur Prem Stabilization Summer Housing Deposits GOCard Deposits in Transit

L L L L L

2000-06-01 1900-01-01 1900-01-01 1900-01-01 1900-01-01

10 10 10 10 10

This account is used to capture student health clinic fees from the student information system (SIS). This account will be used with GY4000001.

24217 25901

Over/Short Deposits UNIV Malpractice Trust (HPL)

L L

2005-02-01 2002-05-01

10 10

25905

Property-Casualty Expenses

2005-07-01

25910

Cash Receipts In Holding

2003-03-27

25911 40101 40201 40401 40601 40801 40901 41201

Securities Payable General Reserve/Clos Acct Spon Prog Activity Cntrl Loan Reserves/Clos Acct EX Investment Properties Hosp Reserves-Clos Acct Closing - Fund Balance Default Unrestricted Designated Fds

L F F F F F F F

1900-01-01 1900-01-01 1900-01-01 1900-01-01 1900-01-01 1900-01-01 1900-01-01 1900-01-01

30 10 20 40 30 60

This account is used by auxiliary services (GO Card Office) to track deposits in transit on the GO Cards. Requested 4/30/03 by Ray Gleason. Requested by the GOCard office to record over/short deposits. 3/4/05 Angela Hall To track the University's portion of the malpractice trust liabilities. The primary Deptid will be GY0540000. Entries will be made Dec and June at a minimum. Entries will be made by GAO. Change name of account due to dissolution of the self-insurance trust. Claims will be accrued to this account and then payment made from this account. Requested 7/11/05 by Kathie Fricke. To accrue unrecorded and unidentified incoming transfers to the University's cash accounts. Account activity will be monitored by GAO. Requested 4/7/00 by Ken Suski, GAO, 7-1959. Used by GAO with cost center ET0505004 to record liability of collateralized securities against a loan agreement. Requested 8/22/01. Closing Account - DO NOT USE THIS ACCOUNT. This account is used only by the GL system during the year-end closing process. Closing Account - DO NOT USE THIS ACCOUNT. This account is used only by the GL system during the year-end closing process. Closing Account - DO NOT USE THIS ACCOUNT. This account is used only by the GL system during the year-end closing process. Closing Account - DO NOT USE THIS ACCOUNT. This account is used only by the GL system during the year-end closing process. Closing Account - DO NOT USE THIS ACCOUNT. This account is used only by the GL system during the year-end closing process. Closing Account - DO NOT USE THIS ACCOUNT. This account is used only by the GL system during the year-end closing process.

Page 10 of 35

Active Account Codes as of 7/21/08
Account 41202 41203 41205 41206 41207 41212 41213 41214 41215 41304 41305 41306 41307 41308 41309 41310 41311 41312 41313 41314 41315 41316 41317 41318 41351 41352 41353 41354 41355 41356 41357 41358 41359 41360 41361 41362 41366 41367 41368 41369 41370 Account Description Fac Pract Designated Fds Fac Prac Reserve Funds Unrestricted RPO entries - GQ SP Cost Sharing - GM Plant RPO entries - PQ Plant Funds-Designated Plant Funds-Restricted Invested In Plant Fed Grants-Invested In Plant Scholarships & Stud Aid Professrshps & Lecturshps-Inc Prizes-Medals-Awards-Income Library - Income Debt Service - Income Hospital - Income Special Purpose - Income Annuities Non-Funded Scholarships Non-Funded Prizes & Awards Non Funded-Other Term - Income FFAE - Income General Support - Income Temp Restr RPO entries - RQ ED Term Endowment Fund EF Funds Functioning As Endow EG General Support ES Scholarships & Stud Aid EP Professorships & Lecturshps EA Prizes-Medals-Awards EL Library EB Debt Service EH Hospital EE Other Special EV Trust Held By Others EM Separately Invested EJ Term Endowments-Other EK Scholarshps & Stud Aid-Othr EW Professrshps & Lectur-Other ER Other Special EN Life Income Fund F F F F F F F F F F F F F F F F F F F F F F F F F F F F F F F F F F F F F F F F F Type Eff Date 1900-01-01 1900-01-01 1900-01-01 1900-01-01 1900-01-01 1900-01-01 1900-01-01 1900-01-01 1900-01-01 1900-01-01 1900-01-01 1900-01-01 1900-01-01 1900-01-01 1900-01-01 1900-01-01 1900-01-01 1900-01-01 1900-01-01 1900-01-01 1900-01-01 1900-01-01 1900-01-01 1900-01-01 1900-01-01 1900-01-01 1900-01-01 1900-01-01 1900-01-01 1900-01-01 1900-01-01 1900-01-01 1900-01-01 1900-01-01 1900-01-01 1900-01-01 1900-01-01 1900-01-01 1900-01-01 1900-01-01 1900-01-01 Fund Restriction 10 10 10 10 50 50 50 50 50 20 20 20 20 20 20 20 20 20 20 20 20 20 20 20 30 30 30 30 30 30 30 30 30 30 30 30 30 30 30 30 30 Comments Closing Account - DO NOT USE THIS ACCOUNT. This account only by the GL system during the year-end closing process. Closing Account - DO NOT USE THIS ACCOUNT. This account only by the GL system during the year-end closing process. Closing Account for GQ centers Closing Account - DO NOT USE THIS ACCOUNT. This account only by the GL system during the year-end closing process. Closing Account - DO NOT USE THIS ACCOUNT. This account only by the GL system during the year-end closing process. Closing Account - DO NOT USE THIS ACCOUNT. This account only by the GL system during the year-end closing process. Closing Account - DO NOT USE THIS ACCOUNT. This account only by the GL system during the year-end closing process. Closing Account - DO NOT USE THIS ACCOUNT. This account only by the GL system during the year-end closing process. Closing Account - DO NOT USE THIS ACCOUNT. This account only by the GL system during the year-end closing process. Closing Account - DO NOT USE THIS ACCOUNT. This account only by the GL system during the year-end closing process. Closing Account - DO NOT USE THIS ACCOUNT. This account only by the GL system during the year-end closing process. Closing Account - DO NOT USE THIS ACCOUNT. This account only by the GL system during the year-end closing process. Closing Account - DO NOT USE THIS ACCOUNT. This account only by the GL system during the year-end closing process. Closing Account - DO NOT USE THIS ACCOUNT. This account only by the GL system during the year-end closing process. Closing Account - DO NOT USE THIS ACCOUNT. This account only by the GL system during the year-end closing process. Closing Account - DO NOT USE THIS ACCOUNT. This account only by the GL system during the year-end closing process. Closing Account - DO NOT USE THIS ACCOUNT. This account only by the GL system during the year-end closing process. Closing Account - DO NOT USE THIS ACCOUNT. This account only by the GL system during the year-end closing process. Closing Account - DO NOT USE THIS ACCOUNT. This account only by the GL system during the year-end closing process. Closing Account - DO NOT USE THIS ACCOUNT. This account only by the GL system during the year-end closing process. Closing Account - DO NOT USE THIS ACCOUNT. This account only by the GL system during the year-end closing process. Closing Account - DO NOT USE THIS ACCOUNT. This account only by the GL system during the year-end closing process. Closing Account - DO NOT USE THIS ACCOUNT. This account only by the GL system during the year-end closing process. Closing Account - DO NOT USE THIS ACCOUNT. This account only by the GL system during the year-end closing process. Closing Account - DO NOT USE THIS ACCOUNT. This account only by the GL system during the year-end closing process. Closing Account - DO NOT USE THIS ACCOUNT. This account only by the GL system during the year-end closing process. Closing Account - DO NOT USE THIS ACCOUNT. This account only by the GL system during the year-end closing process. Closing Account - DO NOT USE THIS ACCOUNT. This account only by the GL system during the year-end closing process. Closing Account - DO NOT USE THIS ACCOUNT. This account only by the GL system during the year-end closing process. Closing Account - DO NOT USE THIS ACCOUNT. This account only by the GL system during the year-end closing process. Closing Account - DO NOT USE THIS ACCOUNT. This account only by the GL system during the year-end closing process. Closing Account - DO NOT USE THIS ACCOUNT. This account only by the GL system during the year-end closing process. Closing Account - DO NOT USE THIS ACCOUNT. This account only by the GL system during the year-end closing process. Closing Account - DO NOT USE THIS ACCOUNT. This account only by the GL system during the year-end closing process. Closing Account - DO NOT USE THIS ACCOUNT. This account only by the GL system during the year-end closing process. Closing Account - DO NOT USE THIS ACCOUNT. This account only by the GL system during the year-end closing process. Closing Account - DO NOT USE THIS ACCOUNT. This account only by the GL system during the year-end closing process. Closing Account - DO NOT USE THIS ACCOUNT. This account only by the GL system during the year-end closing process. Closing Account - DO NOT USE THIS ACCOUNT. This account only by the GL system during the year-end closing process. Closing Account - DO NOT USE THIS ACCOUNT. This account only by the GL system during the year-end closing process. Closing Account - DO NOT USE THIS ACCOUNT. This account only by the GL system during the year-end closing process. is used is used

is used is used is used is used is used is used is used is used is used is used is used is used is used is used is used is used is used is used is used is used is used is used is used is used is used is used is used is used is used is used is used is used is used is used is used is used is used is used

Page 11 of 35

Active Account Codes as of 7/21/08
Account 41371 41372 41373 41374 41375 41401 41801 41802 41804 41805 50000 50100 50101 50102 50103 50104 50105 50106 50107 50108 50109 50110 50111 50112 50113 50114 50115 50116 50117 50118 50119 50125 50126 50127 50128 50129 50130 50131 50132 50133 50135 50136 50137 50138 50140 50141 50142 50143 50144 50145 50146 50147 50148 50149 50150 Account Description ET Endowment Activity Control EC Gains/Losses Pooled EO Gains/Losses Separate Inv EU Pooled Fixed Fund EQ Perm Restr RPO entries Loan Fund RPO entries - LQ Invested In Plant-Hospital Federal Grants-Invest-in-Plant Unexpended Plant Funds Hosp Reserve-Clos Acct Tuition & Fees Tuition Tuition-Undergraduate Tuition-Graduate Tuition-Prof Sch Non-Law Tuition-Summer Tuition-Non Credit Consortium Tuition Conferences Graduate Professional Refunds-Tuition-Non Credit Tuition-JD Day FT Tuition-JD Day PT Tuition-JD Evening Tuition-Joint Deg JD/MSFS Tuition-Joint Deg JD/MBA Tuition-Grad Div FT Tuition-Grad Div PT Tuition-Grd Div Non Dg FT Tuition-Grd Div Non Dg PT Tuition-Joint Deg JD/MPP Progr Tuition - Joint Degree JD/Phil Tuition - Joint Degree JD/Govt Non-Degree for Credit,Graduate Non-Degree for Credit, Undgrd Study Abroad (Ofc Int'l Prog) Tuition-Cont. Medical Ed. Professional Development Tuition Discounts - Non-Credit Tuition Equalization Charge College UG Tuition SFS UG Tuition MSB UG Tuition Tuition, Certificate Programs Grad Arab Studies Grad Arab Language Grad Biology Grad Business Grad Chemistry Grad CCT Grad DEVM Grad Economics Grad English Grad Foreign Service Grad German F F F F F F F F F F R R R R R R R R R R R R R R R R R R R R R R R R R R R R R R R R R R R R R R R R R R R R R Type Eff Date 1900-01-01 1900-01-01 1900-01-01 1900-01-01 1900-01-02 1900-01-01 1900-01-01 1900-01-01 1900-01-01 1900-01-01 1900-01-01 1900-01-01 1900-01-01 1900-01-01 1900-01-01 1900-01-01 1900-01-01 1900-01-01 1900-01-01 1900-01-01 1900-01-01 1900-01-01 1900-01-01 1900-01-01 1900-01-01 1900-01-01 1900-01-01 1900-01-01 1900-01-01 1900-01-01 1900-01-01 1900-01-01 1900-01-01 1999-07-01 1999-07-01 1999-07-01 1900-01-01 1999-07-01 1999-07-01 2002-04-01 2003-05-01 2003-05-01 2003-05-01 2004-11-01 2003-05-01 2003-05-01 2003-05-01 2003-05-01 2003-05-01 2003-05-01 2003-05-01 2003-05-01 2003-05-01 2003-05-01 2003-05-01 Fund Restriction 30 30 30 30 30 40 60 60 60 60 Comments Closing Account - DO NOT USE THIS ACCOUNT. This account is used only by the GL system during the year-end closing process. Closing Account - DO NOT USE THIS ACCOUNT. This account is used only by the GL system during the year-end closing process. Closing Account - DO NOT USE THIS ACCOUNT. This account is used only by the GL system during the year-end closing process. Closing Account - DO NOT USE THIS ACCOUNT. This account is used only by the GL system during the year-end closing process. Closing Account - DO NOT USE THIS ACCOUNT. This account is used only by the GL system during the year-end closing process. Closing Account - DO NOT USE THIS ACCOUNT. This account is used only by the GL system during the year-end closing process. Closing Account - DO NOT USE THIS ACCOUNT. This account is used only by the GL system during the year-end closing process. Closing Account - DO NOT USE THIS ACCOUNT. This account is used only by the GL system during the year-end closing process. Closing Account - DO NOT USE THIS ACCOUNT. This account is used only by the GL system during the year-end closing process. Closing Account - DO NOT USE THIS ACCOUNT. This account is used only by the GL system during the year-end closing process. Summary/sub summary account - used only for budgeting purposes. Summary/sub summary account - used only for budgeting purposes.

Requested 1/23/08 by Abi Cruce for Law Center

Requested by the Law Center 4/8/02 to be used to record additional tuition revenue in the JD program. Requested 5/23/03 by Mieke Martinez to track Main Campus tuition by program. Requested 5/23/03 by Mieke Martinez to track Main Campus tuition by program. Requested 5/23/03 by Mieke Martinez to track Main Campus tuition by program. Tuition for certificate programs such as the Post Bac Program in Classics. Requested 11/19/04 by Mieke Martinez Requested 5/23/03 by Mieke Martinez to track Main Campus tuition by program. Requested 5/23/03 by Mieke Martinez to track Main Campus tuition by program. Requested 5/23/03 by Mieke Martinez to track Main Campus tuition by program. Requested 5/23/03 by Mieke Martinez to track Main Campus tuition by program. Requested 5/23/03 by Mieke Martinez to track Main Campus tuition by program. Requested 5/23/03 by Mieke Martinez to track Main Campus tuition by program. Requested 5/23/03 by Mieke Martinez to track Main Campus tuition by program. Requested 5/23/03 by Mieke Martinez to track Main Campus tuition by program. Requested 5/23/03 by Mieke Martinez to track Main Campus tuition by program. Requested 5/23/03 by Mieke Martinez to track Main Campus tuition by program. Requested 5/23/03 by Mieke Martinez to track Main Campus tuition by program.

Page 12 of 35

Active Account Codes as of 7/21/08
Account 50151 50152 50153 50154 50155 50156 50157 50158 50159 50160 50161 50162 50163 50164 50165 50166 50167 50168 50169 50170 50171 50172 50173 50174 50175 50176 50200 50201 50202 50203 50204 50205 50206 50207 50208 50209 50210 50212 50213 50214 50215 50216 50217 50218 50219 50300 50302 50304 50305 50307 50308 50309 50310 50311 50312 50313 50314 50315 Account Description Grad MAGES Grad Government Grad History Grad MALAS Grad Liberal Studies Grad Linguistics Grad Philosophy Grad Physics Grad Psychology Grad Public Policy Grad CERES Grad Security Studies Grad Spanish / Portuguese Grad IEMBA Grad Mathematics Grad Theology Grad Art, Music, Theatre Grad Computer Science Grad Professional Studies Tuition - JD/MPP Tuition - JD/MPH Tuition - JD/MAAS Tuition - JD/MAREES Tuition - JD/MAGES Tuition - JD/MALAS Tuition - JD/MASSP University Fees University Fees Application / Admission Fee Transcripts Leave of Absence Fee Late Registration Fee FOEF Accpt Dep & Misc Inc Student Activities Special Programs Tutoring Graduation Fees Deferred Payment Fee Lab Fees Student Health Insurance Student Disability Insurance Service Charges Interest-Collection Accounts Med School Class Fees Mandated Student Fees Lab Fees Lab Fees - Materials/Nurs Lab Fees - Business Lab Fees - Language Lab Fees - Nurs Biology Lab Fees - Biology Lab Fees - Chemistry Lab Fees - Physics Lab Fees - Psychology Lab Fees - Interp/Transl Lab Fees - Computer Usage Lab Fees - SSCE Lab Fees - Fine Arts R R R R R R R R R R R R R R R R R R R R R R R R R R R R R R R R R R R R R R R R R R R R R R R R R R R R R R R R R R Type Eff Date 2003-05-01 2003-05-01 2003-05-01 2003-05-01 2003-05-01 2003-05-01 2003-05-01 2003-05-01 2003-05-01 2003-05-01 2003-05-01 2003-05-01 2003-05-01 2005-01-01 2005-08-01 2005-12-01 2005-12-01 2006-12-01 2007-06-01 1900-01-01 1900-01-01 1900-01-01 1900-01-01 1900-01-01 1900-01-01 1900-01-01 1900-01-01 1900-01-01 1900-01-01 1900-01-01 1900-01-01 1900-01-01 1900-01-01 1900-01-01 1900-01-01 1900-01-01 1900-01-01 1900-01-01 1900-01-01 1900-01-01 1900-01-01 1900-01-01 1900-01-01 2005-07-01 2005-07-01 1900-01-01 1900-01-01 1900-01-01 1900-01-01 1900-01-01 1900-01-01 1900-01-01 1900-01-01 1900-01-01 1900-01-01 1900-01-01 1900-01-01 1900-01-01 Fund Restriction Comments Requested 5/23/03 by Mieke Martinez to track Main Campus tuition by program. Requested 5/23/03 by Mieke Martinez to track Main Campus tuition by program. Requested 5/23/03 by Mieke Martinez to track Main Campus tuition by program. Requested 5/23/03 by Mieke Martinez to track Main Campus tuition by program. Requested 5/23/03 by Mieke Martinez to track Main Campus tuition by program. Requested 5/23/03 by Mieke Martinez to track Main Campus tuition by program. Requested 5/23/03 by Mieke Martinez to track Main Campus tuition by program. Requested 5/23/03 by Mieke Martinez to track Main Campus tuition by program. Requested 5/23/03 by Mieke Martinez to track Main Campus tuition by program. Requested 5/23/03 by Mieke Martinez to track Main Campus tuition by program. Requested 5/23/03 by Mieke Martinez to track Main Campus tuition by program. Requested 5/23/03 by Mieke Martinez to track Main Campus tuition by program. Requested 5/23/03 by Mieke Martinez to track Main Campus tuition by program. Requested by Mieke Martinez 6/22/04 Used to record tuition revenue for masters in Mathematical and Statistical Computation. Requested 9/19/05 by Mieke Martinez. Graduate tuition revenue for Theology - requested 12/12/05 by Mieke Martinez Graduate tuition revenue for Art, Music, Theatre - requested 12/21/05 by Mieke Martinez Requested by Mieke Martinez 12/7/06 Requested 6/27/07 by Laurie Jarema Tuition for JD Masters in Public Policy. Requested 4/10/06 by Abi Cruce Tuition for JD Masters in Public Health. Requested 4/10/06 by Abi Cruce Tuition for JD Masters in Arab Studies. Requested 4/10/06 by Abi Cruce Tuition for JD Masters in Eurasian, Russian and Eastern European Studies. Requested 4/10/06 by Abi Cruce Tuition for JD Masters in German, European Studies. Requested 4/10/06 by Abi Cruce Tuition for JD Masters in Latin American Studies. Requested 4/10/06 by Abi Cruce Tuition for JD Masters in Security Studies. Requested 4/10/06 by Abi Cruce Summary/sub summary account - used only for budgeting purposes.

Requested 11/21/05 by Wayne Mircoff for SIS use. For SIS use to record student fees mandated. Summary/sub summary account - used only for budgeting purposes.

Page 13 of 35

Active Account Codes as of 7/21/08
Account 50316 50318 51000 51200 51201 51202 51203 51204 51210 51211 51212 51213 51214 51215 51216 51300 51308 51318 51320 51325 Account Description Lab Fees - MSFS Fellows Lab Fees - English Grnts,Contr&Gift Grants & Contracts Federal Grant Income Local Gov't Grant Income Indir Cost Recovery-Gov't Indir Cost Rcovery-Oth Gov't Indir Cost Recovry-Private Private Grant Income Contrib-Community Support Qatar Management Fee Clinical Trial Income Contract Revenues (non RX) Federal Project Funding Contributions Current Year Corrections Oper Rev-Contributions Non Oper-Capital Contributions Pledge Contributions R R R R R R R R R R R R R R R R R R R R Type Eff Date 1900-01-01 1900-01-01 1900-01-01 1900-01-01 1900-01-01 1900-01-01 1900-01-01 1900-01-01 1900-01-01 1900-01-01 1900-01-01 1900-01-01 2005-06-01 2006-09-01 1900-01-01 1900-01-01 1900-01-01 1999-03-22 1999-03-22 2000-06-01 Fund Restriction Comments

Summary/sub summary account - used only for budgeting purposes. Summary/sub summary account - used only for budgeting purposes.

This account will be used to record the management fee revenue earned for operation of the GU Qatar campus. This account will be used by Medical Center Finance to post clinical trial revenue. Use this account to record revenues resulting from contracts to provide services (non sponsored research). Use this account to record funding to a 'PF' cost center; funding received from the Federal Government for capital projects. Summary/sub summary account - used only for budgeting purposes.

51326 51327 51330 51500 51501 51502 51503 51600 51601 52000 52100 52101 52102 52103 52104 52105

Pledge Allowance (BadDebt Exp) Pledge Contributions Discount Contributions Receivable OHCost Recovry OH Cost Recovery - CFR OH Cost Recovery -GX,GD Overhead Cost Recovery-Plant US Govt Advance US Government Advances Investment Inc Dividends & Int. Invest Inc Distrib-Pooled Invest Inc Distrib-Other Interest Short Term Invest Dividend Income Interest Income - Investments

R R R R R R R R R R R R R R R R

2004-06-01 2002-12-01 1900-01-01 1900-01-01 1900-01-01 1900-01-01 1900-01-01 1900-01-01 1900-01-01 1900-01-01 1900-01-01 1900-01-01 1900-01-01 1900-01-01 1900-01-01 2002-02-01

This account is to be used by GAO only to track pledge revenue activity for financial statement reporting purposes. Requested 7/18/00 by Ken Suski, GAO, 7-1959. This account is to be used by GAO only to track pledge bad debt expense for financial statement reporting purposes. This account is to be used by GAO only to track pledge discounts for financial statement reporting purposes. Summary/sub summary account - used only for budgeting purposes.

Summary/sub summary account - used only for budgeting purposes. Summary/sub summary account - used only for budgeting purposes. Summary/sub summary account - used only for budgeting purposes.

52106 52108 52110 52111 52112 52115 52150 52152 52153 52300 52301 52400 52402 52500 52501 52502 52504 52506 52507 52508

Interest - Bonds Interest income-othr invstmnt Interst On Mort/Notes Rec Interest-Interfund Loans Hosp. Interest Income Mortgage Late Fees Transfer Income From Endow Tsf Income Fm End-Sep Invstmts Short-Term Interest Alloc Rental Income Rent-Investment Property Othr Invest Inc Other Investment Income Gain&Loss-Invest Realized Net Gains/Loss Unrealized Gains/Loss Chg in Value-Split Inter Agrmt Swaps - Gains/Losses Gain fr Sale of Plant Facility Realized Gain/Loss - Fees

R R R R R R R R R R R R R R R R R R R R

1900-01-01 2008-02-20 1900-01-01 1900-01-01 1900-01-01 1900-01-01 1900-01-01 2003-04-01 1900-01-01 1900-01-01 1900-01-01 1900-01-01 1900-01-01 1900-01-01 1900-01-01 1900-01-01 1999-02-25 2003-06-01 2004-10-01 1900-01-01

This account is used by GAO (only) to record interest income earnings on the endowment investments. Requested 2/22/02 by Renita Mitchell, GAO. To set up interest income account for other investments-not short term and not endowment related. CYM 02/20/08.

Account established to track income distributions for the separately invested endowments. Requested by Renita Mitchell on 4/22/03. Summary/sub summary account - used only for budgeting purposes. Summary/sub summary account - used only for budgeting purposes. Summary/sub summary account - used only for budgeting purposes.

53000 53300 53301 53310 53311 53312 53316 53326 53327 53328

Services-Ed Dept Fac. Pract. Inc Patient Charges Courtesy Discounts Contractual Adjustments Other Allowances Contractual Allow Taken Miscellaneous Rent Income Misc Oth Inc-Day Care Ctr Payments To Independent C

R R R R R R R R R R

1900-01-01 1900-01-01 1900-01-01 1900-01-01 1900-01-01 1900-01-01 1900-01-01 1900-01-01 1900-01-01 1900-01-01

To be used by the General Accounting Office to record gains on the sale of plant facilities. Requested 11/5/04 by Adela Skenderasi. To record manager fees related to endowments where income and expenses directly hit the endowment "E" center. created by Christal McNeil-Wright 8/2/05 Summary/sub summary account - used only for budgeting purposes. Summary/sub summary account - used only for budgeting purposes.

Page 14 of 35

Active Account Codes as of 7/21/08
Account 53329 53330 53340 53341 53342 53343 53345 53347 53350 53351 53355 53362 53390 53400 53401 53405 53406 Account Description Transfers To Operations Interest From Third Party Fee - Serv (FFS) Receipts FFS Receipts - Lockbox FFS Receipts - Credit Card Collection Agency Recovery FFS Returned Checks FFS-Redirected Pymts FFS Refunds To Patients FFS Refnds To 3Rd Parties FFS Ind Contr Fee To Plan Capitation-Health Plus Adjust For Chg In A/R Prof Serv Inc Gross Charges - Capitalcare Prof Svcs Income Genera Laboratory Services Income R R R R R R R R R R R R R R R R R Type Eff Date 1900-01-01 1900-01-01 1900-01-01 1900-01-01 1900-01-01 1900-01-01 1900-01-01 1900-01-01 1900-01-01 1900-01-01 1900-01-01 1900-01-01 1900-01-01 1900-01-01 1900-01-01 1900-01-01 2001-07-01 Fund Restriction Comments

Summary/sub summary account - used only for budgeting purposes.

53407 53421 53442 53444 53445 53448 53449 53450 53451 53500 53501 54000 54100 54101 54102 54103 54104 54105 54106 54107 54200 54201 54202 54203 54204 54205 54206 54207 54208 54300 54301 54400 54405 54406 54407 54408 54500 54502 54503 54505 54506 54508 54509 54510 54511 54600 54601 54603

fMRI Income Contract Revenue - Capita Contract Revenue-Group He Contract Revenues-Md-IPA Contract Revenue - Care F Va Medicaid Medallion Prg US Healthcare Principal D.C. Health Cooperative Acad Affairs CCT Media Income Sales/Serv Aux Recreat. Facil Non Mandated Student Fees Mandated Student Fees Alumni Membership Fees Friends Membership Fees Faculty/Staff Member Fees Catalogue Sales Sales Shipping Revenue Room & Board Room-Regular Sessions Room-Summer - Tax Exempt Food Service Summer Board Room Damage Charge Room - Summer - Taxable Refunds - Summer Room Room Key/Mailbox Charges Cash Sales Cash Sales Otr Sale/Srv Aux Aux Enterprises Internal Aux Ent - Returned Checks Aux Ent - Printing - Taxable Aux Ent - Copy Center Traffic&Parkng Cash Sales (Med)-Decals Cash Sales (M/C)-Decals Student Medical Decals Public Parking Sales Tax Exempt Sales Parking Regular Traffic Citations Campus Cash Sales - Key Cards Contrct Operat Revenue fr Contract Operations Conf Ctr-Rev. fr Coffee Servce

R R R R R R R R R R R R R R R R R R R R R R R R R R R R R R R R R R R R R R R R R R R R R R R R

1900-01-01 1900-01-01 1900-01-01 1900-01-01 1900-01-01 1900-01-01 1900-01-01 1900-01-01 1900-01-01 1900-01-01 1900-01-01 1900-01-01 1900-01-01 1900-01-01 1900-01-01 1900-01-01 1900-01-01 1900-01-01 1900-01-01 2003-03-01 1900-01-01 1900-01-01 1900-01-01 1900-01-01 1900-01-01 1900-01-01 1900-01-01 2000-07-01 2005-07-01 1900-01-01 1900-01-01 1900-01-01 1900-01-01 1900-01-01 2000-03-01 1900-01-01 1900-01-01 1900-01-01 1900-01-01 1900-01-01 1900-01-01 1900-01-01 1900-01-01 1900-01-01 1900-01-01 1900-01-01 1900-01-01 2001-07-01

This account should be used by departments that provide laboratory services for a fee. An example of such service would be analyzing samples in a laboratory. This account will be used to recognize revenue from fees charged for use of the fMRI. Requested 9/30/05 by Laura Belsinger.

Summary/sub summary account - used only for budgeting purposes. Summary/sub summary account - used only for budgeting purposes. Summary/sub summary account - used only for budgeting purposes.

This account will be used by Yates Field House to record online sales shipping revenues. 3/20/03 Summary/sub summary account - used only for budgeting purposes. Per John Kotwicki, change name from Room - Summer to distinguish tax exempt income. See 54206 for taxable summer room income.

Add account code, per John Kotwicki, to break out Taxable summer room income. See 54202 for tax exempt income To record refunds issued by University Services for summer rooms. Requested 11/21/05 by Wayne Mircoff for SIS use. Summary/sub summary account - used only for budgeting purposes. Summary/sub summary account - used only for budgeting purposes.

Per John Kotwicki change name by adding "Taxable" to distinguish that this revenue is not tax exempt Summary/sub summary account - used only for budgeting purposes.

Summary/sub summary account - used only for budgeting purposes. This account will be used by auxiliary services to record revenue received from coffee services --- outside the conf ctr contracted amounts. Requested 7/30/01 by Ray Gleason This account will be used by auxiliary services to record GoCard Sales, i.e. purchases made by the cardholder. Requested 3/10/03 by Ray Gleason This account is used by the GOCard office to record revenues earned from student advantage enrollment. Requested 10/2/03 by Ray Gleason. Summary/sub summary account - used only for budgeting purposes.

54604

GoCard Sales

2003-03-01

54605

Student Advantage Revenue

1900-01-01

55000

Other Sources

1900-01-01

Page 15 of 35

Active Account Codes as of 7/21/08
Account 55100 55101 55102 55103 55104 55105 55106 55107 55108 55109 55111 Account Description Other Sources Advertising Fines-Penalties-Break-Permit Rent-Institutionl Property Medline-Med Lib Comp Sear Credits From Community Interlibrary Loan Concessions & Commissions Cash Income-Xeroxing Computer Income Photocopying - Taxable R R R R R R R R R R R Type Eff Date 1900-01-01 1900-01-01 1900-01-01 1900-01-01 1900-01-01 1900-01-01 1900-01-01 1900-01-01 1900-01-01 1900-01-01 2001-07-01 Fund Restriction Comments Summary/sub summary account - used only for budgeting purposes.

Used by Med Center Library to record photocopying revenues subject to sales tax (GX4030000). Requested 9/4 by John Kotwicki, Tax Manager. To be used by Telecommunications to record LD commission revenues. Requested 11/5/04 by Nancy Castillo. Used by Med Center Library to record interlibrary loan revenues subject to sales tax (GX4030000). Requested 9/4/01 by John Kotwicki, Tax Manager. This account is used by Student Financial Services to record revenues collected for administrative fees on student loan processing such as collections fees, late fees, and returned check fees. To record refunds issued on miscellaneous revenue items.

55112 55113 55115 55116 55117

Returned Checks Fees Telecomm LD Commission DC Tax Exempt Revenue Cable TV Interlibrary Loan - Taxable

R R R R R

1900-01-01 2004-10-01 2003-07-01 1900-01-01 2001-07-01

55118

Administrative Fees-Stdnt Loan

2001-10-01

55119 55120 55121 55122 55123 55124 55125

Refunds - Miscellaneous Int on Student Loans-Collect Allowance From Government Sundry Publication Sales Cash Sales Key Card Other Rental Inc - Tax Exempt

R R R R R R R

2000-07-01 1900-01-01 1900-01-01 1900-01-01 1900-01-01 1900-01-01 1900-01-01

55126 55127 55128 55129 55130 55131 55132 55133 55134 55135 55136 55137 55138 55139

Bal On Fixed Price Contract Orientation Board Alumni Events Income Special Events Hoyanet - Local Services Hoyanet - Others Student Health Lab Fee Royalty Income Replacement Fee Special Borrowers Fee Toddler Tuition Two/Three Year Old Tuition Pre-School Tuition Enrollment Registration Fees

R R R R R R R R R R R R R R

1900-01-01 1900-01-01 1900-01-01 1900-01-01 2004-10-01 2004-10-01 1900-01-01 1900-01-01 1900-01-01 1900-01-01 1999-01-19 1999-01-19 1999-01-19 2006-07-01

Per John Kotwicki, change name from "Other Rental Income" to break out income that is tax exempt. See 55171 for taxable other rental income.

Change name per Nancy Castillo 11/5/04 Reactivate and change name per Nancy Castillo, 11/5/04

55140

Childcare-deposit clearing acc

2000-06-01

55141

Communications - MedStar

2005-07-01

55142

Student Activities,Clubs,Publ

2001-11-01

55143

Other Membership Fees

2003-01-01

55144

2007 Series Bonds Interest Inc

2007-04-01

55145

Commctns-other non-GU entities

2005-10-01

55146 55147 55148 55149

MetroCheck/Zip Car Revenue Attorney's Fee Revenue Insurance Claim Income Special Travel Income

R R R R

1900-01-01 1900-01-01 1900-01-01 2006-11-01

Established for use by the Hoya Kids Learning Center (HKLC). Established for use by the Hoya Kids Learning Center (HKLC). Established for use by the Hoya Kids Learning Center (HKLC). Use this account to record fees received for registration purposes. This includes enrollment registration for the Hoya Kids Learning Center (HKLC). It may also include registration/admin fees collected for hosting an event or conference at GU. This account will be used by Hoya Kids for the purpose of clearing childcare deposits to be refunded or applied against the child's last month's fee. This account is used to record revenues received from the sale of various communication services to non-GU entities (primarily Med-Star) such as telephone service. This account was requested by Nancy Castillo, UIS 12/3/01. Use this account to record revenues received for student activities, clubs, publications, events, tickets, etc. Will be used primarily by student affairs. Use this account to record miscellaneous membership fees collected that do not fall into tuition and fees or auxiliary enterprise areas of revenue. Ex. SFS collection of membership fees for WIIS organization Women In International Security To be used by GAO to record 2001 Series Bonds Interest Income. Requested by B. Logan McNeil 7/21/04. Update account to change name to Interest income on 2007 Series Bonds. CYM 07/25/07 to record revenues received from the sale of various communication services particularly telephone services to non GU entities. Create per Nancy Castillo 11/3/05. Use this account to record revenues received from the metro check and zip car programs. Requested 2/14/06 by Abi Cruce. Record revenues for legal services provided by the legal clinics. Requested 2/14/06 by Abi Cruce To record the receipt of funds collected for special travel trips. For example, athletics collects funds from athletes and parents for trips abroad. Requested 7/24/03 by Lawrence Smith - tax dept. Requested 7/24/03 by Lawrence Smith - tax dept

55150 55160 55161

Project Control Maryland Tax Exempt Revenue Virginia Tax Exempt Revenue

R R R

1900-01-01 2003-07-01 2003-07-01

Page 16 of 35

Active Account Codes as of 7/21/08
Account 55162 55170 55171 55180 Account Description Pennsylvania Tax Exempt Revenu Sundry - Taxable Other Rental Income - Taxable Rev. Subject to DC Sales Tax R R R R Type Eff Date 2003-07-01 1900-01-01 1900-01-01 2001-06-01 Fund Restriction Comments Requested 7/24/03 by Lawrence Smith - tax dept Add account per John Kotwicki. To break out sundry revenue that is taxable. See 55122 for non-taxable sundry revenue. Per John Kotwicki, add account code to track taxable other rental income. See 55125 for tax exempt other rental income. Use this acct to record rev. that is subject to DC sales tax. Examples include: the sale of course packets from a copy center, the sale of biology test tubes, and certain GU Press activities. Contact the Tax Dept for further assistance. To record revenue subject to VA sales tax. Used with account 20405 to record liabilities. Requested 10/1/02 by Lawrence Smith. To record revenue subject to MD sales tax. Used with account 20406 to record liabilities. Requested 10/1/02 by Lawrence Smith. To record revenue subject to PA sales tax. Used with account 20409 to record liabilities. Requested 11/7/02 by Lawrence Smith. Per John Kotwicki, add account to track amount credited to departments for remitting sales tax information on a timely basis. Summary/sub summary account - used only for budgeting purposes. Use this account to record revenues for sales of tickets to away game sporting events. Use this account to record revenues from sales of tickets to students for season sporting events. Use this account to record revenues for sales of tickets to sporting events in McDonough Arena Use this account to record revenues from sales of tickets for post season sporting events. Use this account to record revenues from sales of tickets to sporting events by University departments. To set up a new account to track athletic sponsorship income. Set up per Debby Morey 1/26/06. To set up new account to track athletic event participation income. Set up per Debbie Morey 1/26/06 To set up new account code to track income associated with guarantees that are paid to the University to play our teams. Set up per Debby Morey 3/24/06. To record and identify revenues that has been contributed by clubs. Set up per Debby Morey 4/17/06. Used by athletics to record misc revenue received for the use of athletic facilities and fields. Requested 5/17/06 by Debby Morey Used to record revenue received by Athletics for sales of Georgetown apparel and merchandise. Requested 8/4/06 by Debby Morey To track income for equipment room fees collected from athletes who have lost equipment. Requested 8/28/06 by Debby Morey Used by athletics to record sales of programs on game day. Requested 9/11/06 by Debby Morey Used to track revenues received from participation in Big East sports conference. Use this account to record revenues received from banquets. Requested 10/6/06 by Debby Morey Use this account to record entry fees collected by hosting sporting events. Summary/sub summary account - used only for budgeting purposes.

55181 55182 55183 55190 55400 55401 55402 55403 55404 55405 55406 55407 55408

Rev Subject to VA Sales Tax Rev Subject to MD Sales Tax Rev Subject to PA Sales Tax Sales Tax Discount Athletic Inc Away Game Ticket Sales Student Season Ticket Sales McDonough Game Ticket Sales Post Season Ticket Sales Internal University Tkt Sales Athletic Spnsorship Income Athl Event Participation Inc Athletics-Guarantees Income

R R R R R R R R R R R R R

2002-09-01 2002-09-01 2002-11-01 1900-01-01 1900-01-01 1900-01-01 2003-07-01 2003-07-01 1900-01-01 1900-01-01 2006-01-01 2006-01-01 2006-03-27

55409 55410 55411 55412 55413 55414 55415 55416 55500 55510 55520 55530 55535 55550 55555 55560 55570 55580 58000 58001

Club Revenue Facility/field rental income Apparel/Merchandise Sales Athletics Equipment Room Fees Game Day Program Sales Big East Income Banquet Income Entry Fees Income Hospital Donations Hospital Annual Fund Bad Debts Collected Bad Debts O/P Misc Income - Telephone Other Vending Revenue Hot Shoppe Vending Endowment Income Other Patient Revenue Endow Gain Distr Net gains endow-spending rate

R R R R R R R R R R R R R R R R R R R R

1900-01-01 1900-01-01 1900-01-01 2006-08-01 2006-09-11 1900-01-01 1900-01-01 2006-10-01 1900-01-01 1900-01-01 1900-01-01 1900-01-01 1900-01-01 1900-01-01 1900-01-01 1900-01-01 1900-01-01 1900-01-01 1900-01-01 2000-06-01

70000 70100 70105 70110 70120 70130 70140 70180 70190 70200 70210 70211 70212 70214 70220 70225

Salaries & Fringe Benefit Academic (Fringe Earning) Academic Sal-Ordinary Faculty Faculty Executive/Sr. Acad. Administra Acad Sal - Residents & Interns Academic & Admin. Professional Other Academic Salary Academic Sal-Est P/R & Rev Acad (Fellows,Trainee,Temp) Acad Sal-Fellow Non FB Acad Sal - Fellows FB Acad Sal-Law Fellows-FB Acad-Sal-Main Fellows-FB Graduate Students Traing,No FB PT Other Academic

E E E E E E E E E E E E E E E E

1900-01-01 1900-01-01 2001-07-01 2003-07-01 2003-07-01 1900-01-01 2003-07-01 2003-07-01 1900-01-01 1900-01-01 1900-01-01 1900-01-01 1900-01-01 1900-01-01 2003-07-01 2003-07-01

This account is used by Paul DeGal, GAO to record the reclass of endowment gains based on the spending plan. This account should not be used for any other purpose. Summary/sub summary account - used only for budgeting purposes. Summary/sub summary account - used only for budgeting purposes. Renamed at the request of Mieke Martinez, 5/9/03 Renamed at the request of Mieke Martinez, 5/9/03 Renamed at the request of Mieke Martinez, 5/9/03

Summary/sub summary account - used only for budgeting purposes.

Renamed at the request of Mieke Martinez, 5/9/03 Account added at the request of Mieke Martinez, 5/9/03

Page 17 of 35

Active Account Codes as of 7/21/08
Account 70230 70235 70240 70241 70300 70310 70320 70330 70340 70350 70360 70370 70371 70372 70373 70374 70375 70380 70381 70390 70400 70410 70411 70420 70500 70501 70503 70504 70506 70507 70508 70510 70511 70512 70513 70514 70516 70517 70518 70519 70520 70521 70523 70524 70525 70526 70529 70530 70531 70532 70533 70534 70536 Account Description PT Other Faculty PT Acad & Admin Professionals FAC 50-74% FTE,RetireBenf Only AAP 50-74% FTE,RetireBenf Only Staff Salaries Staff Sal-Exec/Adm Prof Staff Sal-Non Faculty Prof Staff Sal-Secret/Clerical Staff Sal-Tech/Paraprof Staff Sal-Skilled Craft Staff Sal-Service & Maint Temp Staff Benefit Ineligible Staff Sal-Other Staff Salary - No FB Woodstock (WTC) Full-time Woodstock (WTC) Part-time Qatar Temp - Non FB Other Staff Salary Qatar Non-US Salary Staff Sal-Est P/R & Rev Student Salaries Student Salary-Non FB Non GU Student Help-Non FB Student - FICA Eligible Fringe Benefits (Actual) TIAA-CREF Retirement Gurp B "Ad Hoc" Retirees Employees' Life Insurance Worker's Compensation Social Security Tax Unemployment Compensation Faculty Tuition - GU Staff Tuition - GU Faculty Tuition - Non GU Benefit Administrative Ex Employees Tuition Fringe Benefits-HRconsult&fees Accrued Vacation Expense CareFirst Dental Premiums Short Term Disability AdminFee Long Term Disability Premiums GU Federal Credit Union Vanguard Retirement Fidelity Retirement Equitable Retirement Kaiser HMO UHC Medical Admin Fee Flexible Spending Staff Tuition-Non GU Postretirement Benefits Other Admin Fee-Cobra Payments MedStar Dependents Tuition Ben E E E E E E E E E E E E E E E E E E E E E E E E E E E E E E E E E E E E E E E E E E E E E E E E E E E E E Type Eff Date 2003-07-01 2003-07-01 2005-11-01 2005-11-01 1900-01-01 1900-01-01 1900-01-01 1900-01-01 1900-01-01 1900-01-01 1900-01-01 1900-01-01 1900-01-01 1900-01-01 2007-01-01 2007-01-01 2008-02-01 2003-07-01 2008-02-01 1900-01-01 1900-01-01 1900-01-01 1900-01-01 1900-01-01 1900-01-01 2002-02-01 2002-02-01 2002-02-01 2002-02-01 2002-02-01 2002-02-01 2002-02-01 2002-02-01 2002-02-01 2002-02-01 1900-01-01 1900-01-01 2005-01-01 2003-07-01 2006-12-01 2006-12-01 2002-02-01 1900-01-01 2002-02-01 2002-02-01 2002-02-01 2002-02-01 2006-12-01 2007-01-01 2002-02-01 2002-02-01 2007-01-01 2000-05-01 Fund Restriction Comments Renamed at the request of Mieke Martinez, 5/9/03 Account added at the request of Mieke Martinez, 5/9/03 Use this account with class code 9996 to record salary for active parttime faculty eligible for retirement benefits only. Use this account with class code 9993 to record salary for active parttime AAP employees who are eligible for retirement benefits only Summary/sub summary account - used only for budgeting purposes.

Record salary expense of Woodstock Theological Center (WTC) Fulltime employees. Fringe ben rate = 28% Record salary expense of Woodstock Theological Center part-time employees. Fringe ben rate = 9% Used to record salaries of Qatar temporary employees. No fringe benefits. Requested 2/19/08 by Shaida Sonde To record Qatar Non-US Salaries. No fringe benefits. Requested 2/19/08 by Shaida Sonde Summary/sub summary account - used only for budgeting purposes.

Summary/sub summary account - used only for budgeting purposes. Employer 403(b) Contributions. Update per Paul Degal, Benefits Office, 2/12/02 Actuarially calculated expense. Update per Paul Degal, Benefits Office, 2/12/02 Legacy deferred compensation retirement plan. Update per Paul Degal, Benefits Office, 2/12/02 ER premium for EE Life Insurance. Update per Paul Degal, Benefits Office, 2/12/02 Update per Paul Degal, Benefits Office, 2/12/02 ER FICA Contributions. Update per Paul Degal, Benefits Office, 2/12/02 ER Unemployment Claims - Self-insured MD, VA and DC. Update per Paul Degal, Benefits Office, 2/12/02 Georgetown tuition for faculty and dependents. Update per Paul DeGal, Benefits Office, 2/12/02 Georgetown tuition for staff and dependents. Update per Paul DeGal, Benefits Office, 2/12/02 Tuition for faculty and dependents for schools other than Georgetown. Update per Paul DeGal, Benefits Office, 2/12/02 This acct code is to be used by the HR Benefits Office ONLY to record exp incurred in the benefits office. ER dental insurance premium payments for CareFirst. ER STD insurance administration fee. ER LTD insurance premium payments. Update per Paul DeGal, Benefits Office, 2/12/02 ER 403 (b) Contributions. Update per Paul DeGal, Benefits Office, 2/12/02 ER 403 (b) Contributions. Update per Paul DeGal, Benefits Office, 2/12/02 ER 403 (b) Contributions. Update per Paul DeGal, Benefits Office, 2/12/02 Update per Paul DeGal, Benefits Office, 2/12/02 United Healthcare Medical Premiums Update per Paul DeGal, Benefits Office, 2/12/02 Tuition for staff and dependents for schools other than Georgetown. Update per Paul DeGal, Benefits Office, 2/12/02 Actuarially calculated expense - RWBT. Update per Paul DeGal, Benefits Office, 2/12/02 Requested 2/1/07 by B. Logan McNeil This account will be used to capture tuition benefits paid for dependents of former GU employees now working for MedStar under the GUMedStar transaction agreement. This account is used by the benefits office to record tuition benefits paid for MedStar Staff.

70538 70540

MedStar Staff Tuition Benefits Worker's Comp-IBNR Accrual

E E

1900-01-01 1900-01-01

Page 18 of 35

Active Account Codes as of 7/21/08
Account 70546 70547 70548 70549 70551 70580 70590 Account Description Benefit Wthhldg Reconciliation Aetna Dental Premiums STD Reimbursements Cigna Int'l Dental Premiums CareFirst Medical Premiums Qatar Benefits FAS 158 Post Retrmnt Def Costs E E E E E E E Type Eff Date 2002-02-01 2002-07-01 2003-06-01 2005-12-01 2006-12-01 1900-01-01 2007-03-07 Fund Restriction Comments Temporary account to expense errors in EE withholding accounts. Requested 2/28/02 by Paul DeGal, Benefits Office. ER dental premium payments. Requested 7/8/02 by Paul DeGal, Benefits Office. Used by the Benefits Office. Requested 7/15/03 by Paul DeGal. Used by the benefits office to record premium payments to insurance provider. Requested 1/3/06 by Jennifer Contrucci CareFirst Medical Premiums This account will be used to record benefits paid for local employees working at the Qatar campus. Used by GAO to record underfunded ABO expense on the University's GURP trust. Requested 7/18/02 by Christal Wright. Update description to reflect new FAS 158-recognition of post retirment and deferred costs on all University retirement plans.CYM 3/7/07 Summary/sub summary account - used only for budgeting purposes.

70600 70601 70603 70604 70606 70607 70608 70609 70610 70611 70612 70613 70614 70900 70910 70990 71000 71100 71101 71102 71104 71105 71106 71110 71111 71112 71113 71114 71115 71116 71117 71119 71120 71121 71122 71123

Fringe Ben (Comp Generated) Fringe Benefits Fringe Benefits - 23.6 % Fringe Benefits - Casual Fringe Benefits - 20% Fringe Benefits-Operational Firnge Benefits - Accrued Fringe Benefits - Fellows Fringe Benefits-Sponsored Fringe Ben - Law Fellows Fringe Ben-Residents & Interns Fringe Ben-Temp Employment Fringe Benef - FICA Eligible Salaries & Wages Credits Cost Share Payroll Offset Credits - Salaries And Wages Supplies Office Supplies General Office Supplies Postage Coffee/Beverage/Water Off Supplies from Hosp Stores Paper/Disp Goods-Hosp Stores Reproduction Paper/Supplies Photo Supplies Chemicals Photo Paper Art Board /Paper Video/Audio Tape Layout Art Supplies Typesetting Supplies Althl Recruitg-Postage Library Supplies Equipment, Uniforms & Supplies Trophies and awards Marketing Giveaways

E E E E E E E E E E E E E E E E E E E E E E E E E E E E E E E E E E E E

1900-01-01 1900-01-01 1900-01-01 1900-01-01 1900-01-01 2003-07-01 1900-01-01 1900-01-01 1900-01-01 1900-01-01 1900-01-01 1900-01-01 1900-01-01 1900-01-01 1900-01-01 1900-01-01 1900-01-01 1900-01-01 1900-01-01 1900-01-01 1900-01-01 1900-01-01 1900-01-01 1900-01-01 1900-01-01 1900-01-01 1900-01-01 1900-01-01 1900-01-01 1900-01-01 1900-01-01 2003-07-01 1900-01-01 1900-01-01 2006-09-20 1900-01-01

Summary/sub summary account - used only for budgeting purposes. Requested 8/29/05 by Jim Reisert for grant cost share transactions. Summary/sub summary account - used only for budgeting purposes. Summary/sub summary account - used only for budgeting purposes. Used to record expense for the purchase of office supplies such as pens, clips, post-its, etc. For recording expense for the purchase of stamps, postage meters, etc. Used to record expense for purchase of beverages such as coffee and bottled water for use in the office. To record expense for use of office supplies from Hospital inventory. Used to record expense for copy paper and other copy supplies such as toner. Used to record expense for purchase of photo supplies such as developing paper, chemicals, film, etc. Used to record expense for the purchase of photo paper (used to develop pictures). Used to record expense for purchase of audio and video tapes. To record expense for purchase of art supplies

71200 71203 71205 71206 71207 71208 71300 71302 71303 71304

Computer Supplies Computer Supplies Computer Software Telecom Equip < $2,500 Telecommunications Supplies Voice Gateway Hardware Animal Research Animal Care Animal Purchases Lab Animal Feed & Bedding

E E E E E E E E E E

1900-01-01 1900-01-01 1900-01-01 2004-07-01 1900-01-01 2002-06-01 1900-01-01 1900-01-01 2003-06-01 2007-06-01

For use by the Library to record costs for library specifi supplies such as book covers, archive boxes, etc. To set up new account to track equipment, uniforms and supplies. Set up per Debby Morey 1/26/06. Use this account to track the purchase of trophies, awards, and other such supplies. Requested 9/15/06 by Debby Morey This account is used to record the purchase of GU logo items and other supplies that will be given away during marketing/promotional campaigns. Summary/sub summary account - used only for budgeting purposes. For recording expense for computer supplies such as disks, mousepads, etc. To record expenses for software purchased such as Microsoft Access, graphics software, etc. Used for recording expense for phone equipment $2,500 Used by UIS/telecom to record purchases of hardware; name change requested 6/27/02 by Nancy Castillo Summary/sub summary account - used only for budgeting purposes. This account is used by the Animal Research Facility to record the purchase of animals for the lab. Requested 6/12/03 by Kenya Carter. This account is used by the Division of Comparative Medicine to record the purchase of animal feed and bedding for laboratory animals. Requested 6/15/07 by Jean Blackwell This account is used by the Division of Comparative Medicine to record the purchase of animal supplies used for the care of laboratory animals. Requested 6/15/07 by Jean Blackwell

71305

Lab Animal Supplies

2007-06-01

Page 19 of 35

Active Account Codes as of 7/21/08
Account 71306 Account Description Veterinary Drugs & Supplies E Type Eff Date 2007-06-01 Fund Restriction Comments This account is used by the Division of Comparative Medicine to record the purchase of veterinary drugs and supplies used in the care of laboratory animals. Requested 6/15/07 by Jean Blackwell Summary/sub summary account - used only for budgeting purposes.

71400 71401 71402 71403 71404 71406 71407 71408 71410 71411 71413 71414 71415 71500 71501 71502 71503 71507 71508 71509 71510

Med-Surgical (Univ) Laboratory Supplies Drugs-Medications Optical Supplies Medical Supplies Laundry /Linen Radiology Supplies Physical Therapy Supplies Med-Prof Supplies-Stores Lab Supplies from Stores Lab Glassware Lab Chemicals Radiology Supplies from Stores Other Supplies Audiovisual Supplies Films Equipment Under $500 Uniforms & Lab Coats Student Activities Supplies Equipment less than $500 Office Equip < $2,500

E E E E E E E E E E E E E E E E E E E E E

Summary/sub summary account - used only for budgeting purposes. Used to record expense for audio visual supplies other than video tape (see 71115). To record expense for purchase of uniforms for security and facilities staff and lab coats. Used to record expense for purchase of supplies, services, etc. used in support of student activities or student groups To record the purchase of equipment (other than telecom equipment, see account 71206) costing less than $500 Used to record the purchase of office equipment costing less than $2500 per item. Separate account codes are set up to record Telecom (71208), Computer (71511), Lab (71512), Scientific (71513) or Other (71516) equipment. Used to record the purchase of computer equipment costing less than $2500 per item. Separate account codes are set up to record Telecom (71208), Office (71510), Lab (71512), Scientific (71513) or Other (71516) Used to record the purchase of medical/laboratory equipment costing less than $2500 per item. Separate account codes are set up to record Telecom (71208), Office (71510), Computer (71511), Scientific (71513) or Other (71516) Used to record the purchase of scientific equipment costing less than $2500 per item. Separate account codes are set up to record Telecom (71208), Office (71510), Computer (71511), Med/Lab (71512) or Other (71516) Change description to furniture to broaden use of this account. Used to record the purchase of computer software costing less than $2500 per item. Track purchases of televisions or similar items with a unit price less than $2,500. Requested 8/15/06 by Pim Thukral

71511

Computer Equip < $2,500

2004-07-01

71512

Med/Lab Equip < $2,500

2004-07-01

71513

Scientific Equip < $2,500

2004-07-01

71514 71515 71516 71517 71518 71520 71521 71522 71523 71524 71525 71526 71527 71528 71529 71530 71531 71532 71600 71601 71602 71603 71605 71606 71607 71611 71612 71613

Non-GU Equip < $2,500 Furniture Other Equip < $2,500 Computer Software < $2,500 Audiovisual Equipment < $2,500 Instructional Supplies-Other Research Supplies Research Elec Supplies Laboratory Shop Supplies Laboratory Cooling Agts Office Equip $2,500 - $4,999 Computer Equip $2,500 - $4,999 Med/Lab Equip $2,500 - $4,999 Scientific Equip $2,500-$4,999 Non-GU Equip $2,500 - $4,999 Other Equip $2,500 - $4,999 Computer Software $2500-$4999 Audiovisual Eqip $2,500-$4,999 Medical Surgical (Hosp) Dispos Med-Surg Supplies Reproc Med-Surg Supplies Dressings And Bandages Instruments Orthoped Equip & Material Gloves Lab Glassware Other Lab Supplies Drugs

E E E E E E E E E E E E E E E E E E E E E E E E E E E E

2004-07-01 1999-07-01 2004-07-01 2004-07-01 2006-07-01 1900-01-01 1900-01-01 1900-01-01 1900-01-01 1900-01-01 2004-07-01 2004-07-01 2004-07-01 2004-07-01 2004-07-01 2004-07-01 2004-07-01 2006-07-01 1900-01-01 1900-01-01 1900-01-01 1900-01-01 1900-01-01 1900-01-01 1900-01-01 1900-01-01 1900-01-01 1900-01-01

Record purchases of Office Equipment costing between $2,500 and $4,999. Record purchases of Computer Equipment costing between $2,500 and $4,999. Record purchases of Med/Lab Equipment costing between $2,500 and $4,999. Record purchases of Scientific Equipment costing between $2,500 and $4,999. Record purchases of Non-GU Equipment costing between $2,500 and $4,999. Record purchases of Other Equipment costing between $2,500 and $4,999. Record purchases of Computer Equipment costing between $2,500 and $4,999. Track purchases of televisions and similar items with unit price between $2,500 and $4,999. Requested 8/15/06 by Pim Thukral Summary/sub summary account - used only for budgeting purposes.

Page 20 of 35

Active Account Codes as of 7/21/08
Account 71614 71615 71617 71618 71619 71620 71621 71622 71629 71636 71637 71640 71641 71642 71644 71646 71647 71649 71651 71658 71700 71701 71703 71704 Account Description Films Dyes Oxygen And Gases Other Med-Prof Supplies Formula And Nipples Pampers Electrosurg Disposables Disposable Suction Tubing Disposable Urethral Cathe Disposable Electrodes Lab Reagents - Wet Lab Controls Lab Plasticware Lab Test Kits Lab Forms and Labels Lab Training Supplies Lab Petri- Dishes I.V. Contrast Media Film Processing Solutions Tissues Maintenance Supplies (Univ) Maintenance Supplies Automotive Supplies Plumbing Supplies E E E E E E E E E E E E E E E E E E E E E E E E Type Eff Date 1900-01-01 1900-01-01 1900-01-01 1900-01-01 1900-01-01 1900-01-01 1900-01-01 1900-01-01 1900-01-01 1900-01-01 1900-01-01 1900-01-01 1900-01-01 1900-01-01 1900-01-01 1900-01-01 1900-01-01 1900-01-01 1900-01-01 1900-01-01 1900-01-01 1900-01-01 1900-01-01 2000-06-01 Fund Restriction Comments

Summary/sub summary account - used only for budgeting purposes.

71705

Electrical Supplies

2000-06-01

Plumbing supply expense account to be used primarily with GX7523000. Requested 7/13/00 by Erica Shephard in University Services. Electrical supply expense account to be used primarily with GX7523000. Requested 7/13/00 by Erica Shephard in University Services. Carpentry supply expense account to be used primarily with GX7523000. Requested 7/13/00 by Erica Shephard in University Services. Housekeeping supply expense account to be used primarily with GX7523000. Requested 7/13/00 by Erica Shephard in University Services. Summary/sub summary account - used only for budgeting purposes.

71706

Carpentry Supplies

1900-01-01

71707

Housekeeping Supplies

2000-06-01

71800 71801 71802 71803 71804 71805 71806 71808 71809 71810 71811 71812 71813 71814 71815 71816 71900 71902 71903 71904 71905 71906 71907 71908 71909 71910 71912 71913 71917 71918 71990 72000 72100 72101 72102 72103

Hospital Supplies-Other Linens Disposable Linens Uniforms And Gowns Food Purchases Nourishments-Marriott Alladin Trays Silverware Other Dietary Supplies Pharmacy Inter-Dept Trans CSS Interdept (Hosp) Trns Scrubs Dietary - Food From Store Dietary - Supplies from Stores Disposable Linen From Stores Non-Disposable Linen fr Stores Maintenance Supplies (Hosp) Housekeeping Suppl fr Stores Small Tools Other Maintenance Supplies Light Bulbs Laundry Soaps & Detergent Housekeeping Supplies Electrical Supplies Plumbing Supplies Carpenter Supplies Linen Handling Supplies Water Treatment Supplies Automotive Supplies-Hosp Maintenance Supplies fr Stores Credits - Supplies Services Printing & Duplicating Printing-Internal Duplicating-Internal Printing & Duplic-External

E E E E E E E E E E E E E E E E E E E E E E E E E E E E E E E E E E E E

Summary/sub summary account - used only for budgeting purposes.

72104 72105

Micro-Filming Mailing Services-Labor

E E

1900-01-01 1900-01-01

Summary/sub summary account - used only for budgeting purposes. Summary/sub summary account - used only for budgeting purposes. For recording printing costs incurred internally, i.e., from Printing & Graphics or another GU dept. For recording duplication costs incurred internally, such as those from Printing & Graphics or Lauinger Library Copy Machines. Record printing or duplications costs, such as class syllabus, test materials, posters, business cards and engraved letterhead; incurred from an outside vendor such as Kinkos. For recording the costs to have data stored on film, fiche or CD Rom. Used primarily by GU Mailing Services to record labor costs associated with departmental mailings. Local courier costs should be charged to 72717 and overnight courier costs should be charged to 72725.

Page 21 of 35

Active Account Codes as of 7/21/08
Account 72106 Account Description Pub Desgn & Typset-Intrnl E Type Eff Date 1900-01-01 Fund Restriction Comments Used to record costs incurred internally for publication design and typeset, i.e., primarily costs incurred with the GU Printing & Graphics department. Used to record costs incurred from vendors outside the University for the design and typeset of publications such as magazines, course catalogs, other course materials and other publications. Summary/sub summary account - used only for budgeting purposes. Used to record fuel costs for University plant maintenance. Includes fuel costs for off-campus locations as well. Used to record electricity costs for University plant maintenance. Includes electricity costs for off-campus locations as well. Used to record water and sewer costs for University plant maintenance. Includes water and sewer costs for off-campus locations as well. Used to record gas costs for University plant maintenance. Includes gas costs for off-campus locations as well. Used to record limestone purchase costs for University plant maintenance. Used to record costs incurred to haul ashes for University plant maintenance. Utilities credit account is used to reimburse a department for utility expenses charged on behalf of another university department. Summary/sub summary account - used only for budgeting purposes. For recording expenses incurred for external legal representation for the University/Hospital on various business transactions. For recording fees associated with external accounting & auditing services. Used primarily for recording fees associated with the Univ/Hosp annual external audit of the financial statements. For recording fees associated with the investment/management of University funds. Used primarily by Finance & Investments to record investment fees on the operating funds portfolio and the endowment portfolio. For recording expenses associated with the use of doctor services not provided by GU doctors. Examples included sports medicine expenses, and the acquisition of livers and kidneys. For recording fees associated with lab services provided from an outside source. Used primarily by the Hospital clinical lab and the student primary care center. Also used by a number of research labs. For recording fees associated with radiology services provided by an external source. Minimal activity, primarily the Hospital fees related to kidney acquisition. For recording fees for consulting services provided by external sources. Used by the Hospital and University for services associated with adminstration, management, and operations of the institution. For recording payments made for services on which custom or propriety forbids a price to be set. Used primarily to record payments to guest speakers or lecturers. For recording fees associated with collection services of an external source. Used primarily by the Hospital for collection of patient accounts. For recording expenses associated with the procurement of security services. Used primarily for security for special events and for some off campus offices. For recording fees associated with participation in a consortium group. Used primarily by the Med Center/Hosp for consortium fees. For recording the fees associated with the procurement of appraisal services on various assets such as land, buildings, art works, rare books, etc. For recording the costs of procuring various computer network and database services. For recording fees associated with services provided by academic consultants. For recording fees associated with procuring other teaching services such as visiting professors and adjunct professors. Use to charge services purchased from affiliated institutions. Requested 11/21/05 by Laura Belsinger, Med Ctr Finance For recording costs associated with obtaining various professional services such as management, consulting, computer, and medical services. For recording costs of services provided to the Hospital from external services that are not provided for by the Hospital. For recording the procurement of professional services for research. Used for miscellaneous professional services - research. Minimal activity. For recording periodic payments of fixed sums for services or to defray expenses. For recording amounts expended in excess of $25,000 by subcontractors on research grants and contracts.

72107

Pub Desgn & Typset-Extrnl

1900-01-01

72200 72201 72202 72203 72204 72206 72207 72208 72209 72290 72300 72301 72302

Utilities Fuel Electricity Water and Sewer Gas Limestone Purchase Ashes Haulage Steam Chilled Water Credits - Utilities Professional Services Legal Services Accounting & Audit Services

E E E E E E E E E E E E E

1900-01-01 1900-01-01 1900-01-01 1900-01-01 1900-01-01 1900-01-01 1900-01-01 2000-11-01 2000-11-01 1900-01-01 1900-01-01 1900-01-01 1900-01-01

72303

Investment Services

1900-01-01

72304

Prof Services - Doctors

1900-01-01

72305

Laboratory Services

1900-01-01

72306

Outside Radiology Service

1900-01-01

72307

Consultants Fees-Admin

1900-01-01

72308

Honorariums

1900-01-01

72309

Collection Fees

1900-01-01

72310

Security Services

1900-01-01

72311 72312

Consortium Charges Appraisal Services

E E

1900-01-01 1900-01-01

72313 72314 72315 72316 72317 72318

Purchased Computer Service Consultants Fees-Academic Professional Services-Teaching Profess Svcs-Affiliated Instit FPP - Fees To Plan Purchased Services-Profes

E E E E E E

1900-01-01 1900-01-01 1900-01-01 2005-11-01 1900-01-01 1900-01-01

72319 72320

Purchased Service-Hosp Prof Services-Research

E E

1900-01-01 1900-01-01

72321 72322

Stipends SubContract Cost > $25,000

E E

1900-01-01 1900-01-01

Page 22 of 35

Active Account Codes as of 7/21/08
Account 72323 72324 72325 Account Description Archit/Eng/Const Impact Glassblowing Shop Service Buckley's Drug Testing (DPS) E E E Type Eff Date 1900-01-01 1900-01-01 2007-04-01 Fund Restriction Comments For recording costs associated with impact studies on construction, architecture, and engineering. Minimal activity. For recording the procurement of services from the glass blowing shop. Used primarily by the Chemistry department and for Chemistry This account is used by DPS to capture the costs of drug testing for new applicants and renewals of current employees. Requested 4/18/07 by Brigette Logan McNeil, SVP Office. For recording amounts equal to or less than $25,000 expended by subcontractors on research grants and contracts.

72326 72328 72329 72330 72331 72332 72333 72335

SubContract Cost </= $25,000 Installation Hardware Installation Software Cabling and Wiring Permitting Services Architectural Engineerg Design Construction Services PSA-MGMC

E E E E E E E E

1900-01-01 1900-01-01 1900-01-01 1900-01-01 1900-01-01 1900-01-01 1900-01-01 2000-07-01

72336 72337 72338 72339 72340 72341 72342

IRB Services CTO Services Pharmacy Services MGMC Clinical Services-purch. Professional Services - MGMC fMRI Services 7T NMR Services

E E E E E E E

2000-10-01 2000-10-01 2000-10-01 2000-12-01 2001-01-01 1900-01-01 2004-07-01

72343

Consultants-Reimbursable Expen

2005-06-01

72344 72345 72346

File/Data Destruction File/Data Storage Background Checks

E E E

2007-04-01 2007-04-01 2007-04-01

72347 72348 72400 72401

Employment Verification GCRC Services Telecommunications Telephone Line

E E E E

2007-04-01 2007-12-01 1900-01-01 2001-04-01

72402 72403 72404

Telephone Long Distance Telex/Fax/Other Charges Data Transport Services

E E E

1900-01-01 1900-01-01 2002-06-01

72405 72406 72407

Audix Telephone set recovery Telephone Local Calls

E E E

2001-04-01 2001-04-01 1900-01-01

For recording fees associated with obtaining various permits. Used primarily by Hospital and FPP offices. Minimal activity. For recording the procurement of architectural engineering designs. Used primarily by the University architect's office. Minimal activity. For recording expenses associated with small-scale construction services. Minimal activity MGMC - personal service agreements. This account is to be used by the sponsored accounting office only to charge payments made on grants to researchers doing work for Georgetown under a personal service agreement. To be used for clinical trial awards. To be used with clinical trial awards To be used with clinical trial awards This account will be used to record payment on invoices from MGMC for clinical services purchased by GU. Account will be used to charge for services provided by MGMC such as staff services. Use this account to record expenses for functional MRI services. Requested 8/19/04 by Med Ctr Finance This account will be used by the dept of neuroscience to charge grants for services rendered. The NMR is the animal version of the human MRI. Requested 9/28/04 by Donna Jean Garrett. For recording reimbursable exp. associated w/ external consulting sources where original invoices will be submitted to AP as back up for payment. Requested by Mike Miles so payments for services & reimb exp can be segregated for 1099 reporting accuracy. Use this account to record costs associated with shredding of files and documents and other means of file destruction. Use this account to record costs for storage of files and data such as offsite Save-A-File expenses. Use this account to record costs incurred to perform background checks as necessary on personnel and affiliates, such as Kroll background checks). Use this account to record costs incurred in the process of employment verification, such as for Talx. To be used for clinical trial awards. Summary/sub summary account - used only for budgeting purposes. For recording expenses associated with the use of telephone lines. Used primarily by Telecom to charge departments for the telephone equipment service cost and local costs. For recording fees for long distance telephone services. Used primarily by Telecom to charge departments their long distance service fees. For recording expenses associated with telex, fax and other line services. Description changed per Nancy Castillo, UIS. This account is used to record services for ATM, TLS, T1S, PRIS, and frame relays. Change requested 7/9/02 Change to Audix per Nancy Castillo 4/20/01 For recording expenses associated with local telephone services. Used primarily by Telecom to charge departments for their local telephone service within their offices.

72408 72409 72410 72411 72412 72413 72414 72415 72416 72417 72418 72419

Telephone Directory Assist Cellular Phone Service Athl Recruitg-Telep Long Dist Athl Recruitg-Cellular Phone Special Telecom Features Pagers Tel moves, adds and changes Audix/Ancillary (UIS use only) Directory Listing (UIS only) DID numbers (UIS use only) Carrier Access Circuits (UIS) Tie Lines (UIS use only)

E E E E E E E E E E E E

1900-01-01 1900-01-01 1900-01-01 1900-01-01 2001-04-01 1900-01-01 1900-01-01 2002-06-01 2002-06-01 2002-06-01 2002-06-01 2002-06-01

Requested 4/20/01 by Nancy Castillo Requested 4/20/01 by Nancy Castillo Requested 4/20/01 by Nancy Castillo To be used by UIS/Telecommunications for IVR System, etc. Requested 6/27/02 by Nancy Castillo To be used by UIS/Telecom only. Requested 6/27/02 by Nancy Castillo To be used by UIS/Telecom only. Requested 6/27/02 by Nancy Castillo To be used by UIS/Telecom only. Requested 6/27/02 by Nancy Castillo To be used by UIS/Telecom only. Requested 6/27/02 by Nancy Castillo

Page 23 of 35

Active Account Codes as of 7/21/08
Account 72420 72421 72422 72423 72424 72425 72426 72427 72428 72429 72490 Account Description Other Telecom Serv (UIS only) Message Units (UIS use only) Local Directory Asst (UIS only LD Directory Asst. (UIS only) Long Distance (UIS use only) Data Partic Membr Fee-UIS only Data Network Acc Fees-UIS only Calling Card Usage Conference Call Usage Toll Free Usage Credits - Telecommunications E E E E E E E E E E E Type Eff Date 2002-06-01 2002-06-01 2002-06-01 2002-06-01 2002-06-01 2002-07-01 2002-07-01 2004-02-01 2004-02-01 2004-02-01 1900-01-01 Fund Restriction Comments To be used by UIS/Telecom only. Requested 6/27/02 by Nancy Castillo To be used by UIS/Telecom only. Requested 6/27/02 by Nancy Castillo To be used by UIS/Telecom only. Requested 6/27/02 by Nancy Castillo To be used by UIS/Telecom only. Requested 6/27/02 by Nancy Castillo To be used by UIS/Telecom only. Requested 6/27/02 by Nancy Castillo To be used by UIS to record charges related to MAX, UCAID, INTERNET2, SURA. Requested by Nancy Castillo, 7/17/02 To be used by UIS to record charges related to Internet, Internet2 , MAX, SURA Usage. Requested 7/17/02 by Nancy Castillo. Requested 2/6/04 by Nancy Castillo. Requested 2/6/04 by Nancy Castillo. Requested 2/6/04 by Nancy Castillo. For recording credits (reimbursements) for telecommunications services. Used by departments receiving credits/reimbursements for telephone service costs from another department. Summary/sub summary account - used only for budgeting purposes. For recording expenses associated with the rental of equipment. For recording expenses associated with the rental of space on campus. For recording expenses associated with the rental of space off campus. Use account 72605 if the payment is for a lease on long-term real estate/facilities. This account is to be used to record payments on long-term real estate lease payments. Requested 1/15/04 by Cost Accounting. This account is to be used to allocate the appropriate portion of longterm real estate lease payments to RX cost centers. Requested 1/15/04 by Cost Accounting. For recording expenses associated with the leasing of capital equipment. At the end of the fiscal year, entries are made to move these expenses against the long-term liability for capital leases. For recording expenses associated with the leasing of Radiology equipment. If the lease represents a capital lease, year-end entries may be made to offset the long-term liability for capital leases. For recording expenses associated with operating leases of equipment. If the equipment lease does not meet the definition of a capital lease in the Property Accounting Policies & Procedures, then it is an operating lease and payments use this account. Changed. This account should be used for expenses related to operating leases of computer equipment. If it is a capital lease, use account 72617. Update per McNeilB 6/12/03 For recording expenses associated with the leasing of IBM software. For recording expenses associated with DG software leases/rentals. For recording expenses associated with the leasing of automobiles. If capital lease, year-end entries may be made to reclass lease payments against the long-term liability for capital leases. For recording expenses associated with making up the parking differential for certain departments and parking facilities. Use this account to record expenses related to capital leases of computer equipment. Requested 6/12/03 by Brigette McNeil. For recording credits associated with rentals and leases. If your department is being credited/reimbursed from another department for rental or lease expenses your dept. covered, then use this account to credit your cost center. Summary/sub summary account - used only for budgeting purposes. For recording costs associated with the procurement of ambulance services. Used primarily by the FPP and research labs. For recording costs associated with program participants. Used for pass-through costs of students studying abroad, various student activity costs, and research participant payments. For recording the costs of floral purchases and services provided for events and departmental needs. For recording the costs associated with the procurement of temporary help from an external source. Recording outside staffing agency fees associated w/ direct/regular hires. Includes fees for hire of staff, AAPs & faculty whether at a junior, mgmt or executive level. Not to include fees for temp person unless related to converting temp t direct hire Recording costs associated w/ the advertising of job openings & employment opportunities. Includes any employment brand/image advertising expenditures. Includes advertising for staff, AAP and faculty positions. For recording costs associated with recreation for the purpose of special projects and events. Minimal activity. For recording the costs associated with the administration of research and projects involving participants.

72600 72601 72602 72603

Rentals & Leases Rentals-Equipment Rental Space-On Campus Rentals Space-Off Campus

E E E E

1900-01-01 1900-01-01 1900-01-01 2003-12-01

72605 72606

Off Campus L-T Facilities Pymt Off Camp Dir-Chg Facility Rent

E E

2003-12-01 2003-12-01

72609

Capital Leases of Equipment

1900-01-01

72610

Radiology Equip Rentals

1900-01-01

72611

Operating Leases of Equipment

1900-01-01

72612

Operating Leases -Computer Equ

2003-06-01

72613 72614 72615

IBM Software Lease/Rental DG Software Lease/Rental Automobile Lease

E E E

1900-01-01 1900-01-01 1900-01-01

72616 72617 72690

Parking Differential Capital Leases of Computer Eqp Credits - Rentals & Leases

E E E

1900-01-01 2003-06-01 1900-01-01

72700 72701 72702

Other Services Ambulance Service Participants Cost

E E E

1900-01-01 1900-01-01 1900-01-01

72703 72704 72705

Florist Temporary Services-Outside Personnel Search Firm Fees

E E E

1900-01-01 1900-01-01 2003-07-01

72706

Personnel Recruitmnt Advertisg

2003-07-01

72707 72708

Recreational Expenditures Participants Costs-Admin

E E

1900-01-01 1900-01-01

Page 24 of 35

Active Account Codes as of 7/21/08
Account 72709 Account Description Student Programs Participant E Type Eff Date 1900-01-01 Fund Restriction Comments For recording costs associated with student program participation such as exchange students coming from overseas that are sponsored by a GU dept. For recording the costs of procuring photographic services. Used for various needs such as radiology and other lab work, public relations and magazine development, educational media, seminars, and research lab work. For recording the costs associated with the procurement of graphics services. Used primarily for development of University and Medical Center publications such as magazines and brochures. For recording costs for illustration services. Used for development of University and Medical Center publications and some research project work. For recording costs of obtaining audiovisual services. Includes audiovisual for seminars, conferences, athletic events, other workshops, and closed circuit television services in the Hospital. For recording costs associated with television services. Minimal activity. Primarily in Med Center/Hospital. For recording costs of purchasing custodial services and other maintenance and repair services. Used primarily by the facilities departments, but also used by some departments. For recording the purchase of book binding services. Used primarily by GU Press. For recording costs of local courier service such as Orient Express and metro messinger. Per Request from Lennie Carter, change name effective 7/1 Use this account to record non-personnel recruitment services expenses. Costs associated with the recruitment of athletes. Requested 5/19/06 by Debby Morey For recording fees paid for obtaining the rights to copy various publications and materials. For recording costs of obtaining subscripions for various medical, professional, and educational publications. For recording costs of purchasing medical, professional, and educational books and publications for program or department use. For recording costs for advertisements such as for programs, events, and fund raising. Use account 72706 to record costs for recruitment advertising. For recording expenses of overnight courier services such as Federal Express. Per Request from Lennie Carter, change name effective 7/1 For recording costs associated with procuring education services such as payments for tuition and fees to contracting educational institutions for GU students. For recording miscellaneous computer use services. Minimal activity. Used to charge departments for database searches performed by the library and for which they are charged a fee. Used in the Law Library for recording fees associated with provided students online access to law databases such as Lexis and Westlaw. For recording shop services such as the purchase, installation or repair of locks and keys. For recording various costs associated with the maintenance of plant. For recording the costs of cleaning services provided. Used primarily by the Law Center and off-campus offices. For recording shipping and handling costs incurred. Used primarily by GU Press. For recording the costs of procuring management services. Used primarily by the Hospital pharmacy, bookstore, and some of the practice plans in the medical center. For recording the costs of having uniforms cleaned. Used primarily by the medical center. Minimal activity. For recording costs of temporary help obtained from the GU temporary help pool. For recording costs associated with the use of a caterer for an event or business function. For recording membership dues for the institutions participation in various professional, medical, and federal organizations. This account should be used when the dues are for registration of the institution with an organization rather than an individua For recording membership dues for individuals for participation in various medical, professional, or federal organizations. Use for individual memberships for doctors, lawyers, faculty, staff and other Used by CIED to record salary expenses for their field office staffs. These employees are not US citizens and are not required to be on our payroll. To record service contract expense for maintenance of athletic fields Used by Risk Management to record costs associated with loss control programs. To record income generated by special husbandry services; Requested 10/26/07 by Jean Blackwell

72710

Photographic Services

1900-01-01

72711

Graphic Services

1900-01-01

72712

Illustration Services

1900-01-01

72713

Audiovisual Services

1900-01-01

72714 72715

Television Services Purch Serv PP Contracts

E E

1900-01-01 1900-01-01

72716 72717

Book Binding Local Courier Service

E E

1900-01-01 1999-07-01

72718

Non-Personnel Recruitment Exp

1900-01-01

72720 72722 72723 72724

E E E E

1900-01-01 1900-01-01 1900-01-01 2003-07-01

72725 72727

Overnight Courier Service Education Services

E E

1999-07-01 1900-01-01

72728 72729 72730

Computer Use Peripheral Services Library Computer Services

E E E

1900-01-01 1900-01-01 1900-01-01

72731 72732 72733 72734 72735

Shop Services Maintenance Services Cleaning Services Shipping and Handling Management Fees

E E E E E

1900-01-01 1900-01-01 1900-01-01 1900-01-01 1900-01-01

72736 72737 72738 72739

Cleaning Services Uniform Temp Services - GU Pool Catering Services Membership Dues-Institutional

E E E E

1900-01-01 1900-01-01 1999-01-21 1900-01-01

72740

Membership Dues - Individual

1900-01-01

72741

In-Country Field Office Staff

1900-01-01

72742 72743 72744

Field Maintenance Loss Control Husbandry Services

E E E

1900-01-01 1900-01-01 2007-10-01

Page 25 of 35

Active Account Codes as of 7/21/08
Account 72745 72746 72790 Account Description Veterinary Services Cage Separation Fee Purchased Service-Other E E E Type Eff Date 2007-10-01 2008-06-01 1900-01-01 Fund Restriction Comments To record income generated by special veterinary services Requested 10/26/07 by Jean Blackwell Used to record a service fee in the animal research facility. Requested by Division of Comparative Medicine 6/27/08 Use this account ONLY when no other service account code can be found. Use a more detailed service account code if possible to provide better historical information for management purposes and contract negoiations. Summary/sub summary account - used only for budgeting purposes. Used primarily in the Medical Center to record credits for services provided in the areas of clinical trials, IRB fees, and research pharmacy fees. Use this account to record credits/reimbursements received from another department for service expenses that your department covered upfront. This account will be used by Medical Center Units beginning in FY05 to track teaching credits between the units. Requested 3/1/05 by Laura Belsinger Summary/sub summary account - used only for budgeting purposes. Summary/sub summary account - used only for budgeting purposes. Detail accounts in 732xx are to be used for travel that is for job-related training. Used to record domestic aifare expense for employees travelling for jobrelated training/conference. Used to record international airfare expense for employees travelling on job-related training/conference. Used to record train fare expense for employees travelling on jobrelated training/conference. Used to record mileage reimbursement for employees driving to job related trainin/conference. Contact the tax department for the current mileage reimbursement rate. Used to record car rental expense for employees travelling to job related training/conference. To record local travel expense such as cab, metro, bus, etc for employees travelling on job-related training/conference. To record domestic hotel expense for employees travelling on jobrelated training/conferences. To record international hotel expense for employees travelling on jobrelated training/conference To record meal expense for employees travelling for job-related training/conference Used to record liquor purchased by employee while on job-related training/conference To record registration fee for employee attending job-related training/conference Used for internal catering cost (i.e. Marriott/Aramark) for job-related training/conference. For outside catering expense see account code 72738. Used to record space rental costs for job-related training/conference For authorized expenses while travelling within a foreign country on jobrelated training/conference. An example is currency exchange fee. Related to registration fees, this account is used when an abstract must be submitted for registration purposes for a conference. There is a separate fee for the submission of this abstract. To record credits for travel expenses related to job-related training/conference Summary/sub summary account - used only for budgeting purposes. Detail accounts in 733xx are to be used for other business travel that is not for job-related training. Used to record domestic airfare expense for employees travelling for business other than training. To record international airfare expense for employees on business travel other than job-related training Used to record train fare expense for employees travelling on business not related to job training. Used to record mileage expense for employees driving for business not related to job training. Check with the Tax Department for the current mileage reimbursement rate. Used to record rental car expense for employees travelling on business not related to job training. Used to record local travel costs for employees on business not related to job-training. Used to record domestic hotel expense for employees travelling on business not related to job training. Used to record international hotel expense for employees travelling on business not related to job training. Used to record meal expense for employees travelling on business not related to job training. Used to record expense for liquor purchased by employees travelling on business not related to job training.

72900 72901

Credits - Services Credit for Service Fees

E E

1900-01-01 2001-04-01

72990

Credits - Services

1900-01-01

72995

Inter-Unit Teaching Credits

2005-03-01

73000 73200

Travel &/or Sustenance Training-Seminars/Conf/Wkshps

E E

1900-01-01 1900-01-01

73221 73222 73223 73224

Airfare - Domestic Airfare - International Train Mileage Reimbursement

E E E E

1900-01-01 1900-01-01 1900-01-01 1900-01-01

73225 73226 73227 73228 73229 73230 73231 73232

Rental Vehicle Cabs/Metro/Pkg/Bus/Tolls Lodging/Hotel- Domestic Lodging/Hotel- International Meals Liquor Purchases Registration Fees Catering

E E E E E E E E

1900-01-01 1900-01-01 1900-01-01 1900-01-01 1900-01-01 1900-01-01 1900-01-01 1900-01-01

73233 73234 73235

Space Rentals Travel within Foreign Country Abstract Fees

E E E

1900-01-01 1900-01-01 1900-01-01

73290 73300

Credits-Training/Sem/Conf/Wrks Other Business Travel & Sust

E E

2001-01-01 1900-01-01

73321 73322 73323 73324

Airfare - Domestic Airfare - International Train Mileage Reimbursement

E E E E

1900-01-01 1900-01-01 1900-01-01 1900-01-01

73325 73326 73327 73328 73329 73330

Rental Vehicle Cabs/Metro/Pkg/Bus/Tolls Lodging/Hotel- Domestic Lodging/Hotel- International Meals Liquor Purchases

E E E E E E

1900-01-01 1900-01-01 1900-01-01 1900-01-01 1900-01-01 1900-01-01

Page 26 of 35

Active Account Codes as of 7/21/08
Account 73331 73332 Account Description Registration Fees Catering E E Type Eff Date 1900-01-01 1900-01-01 Fund Restriction Comments Used to record registration fees for employees travelling on business other than job-related training. Used for internal catering cost (i.e. Marriott/Aramark) for business other than job-related training. For outside catering expense see account code 72738. To record space rental costs for business travel not related to job training Used to record travel expense within a foreign country for employees on business not related to job training. An example is currency exchange fee. Related to registration fees, this account is used when an abstract must be submitted for registration purposes for a conference. There is a separate fee for the submission of this abstract. To record credits for business travel not related to job training. Summary/sub summary account - used only for budgeting purposes. Detail accounts in 734xx are to be used for other functions such as office functions and for athletic recruiting travel and business expenses. To record expenses for business functions that do not fall into other travel/sustenance categories such as meals purchased for business meetings or local business lunches. Used to record domestic travel expenses related specifically to athletic recruiting. Used to record business expenses (other than travel) related specifically to athletic recruiting. To record meal expense for other functions (not business related) To record expense for liquor purchased for other functions (not business related) To record internal catering expense (i.e. Marriott/Aramark) for other functions (not business related). For external catering costs see account 72738. To record costs for space rental for other functions (not business related) To record credits for travel expenses related to other travel functions Summary/sub summary account - used only for budgeting purposes. Detail accounts in 735xx are to be used for travel and business expenses related to fund raising. Used to record expenses for hiring entertainment for a fundraising event. Examples include a DJ, band, etc. Use this account to record the purchase of non-athletic event tickets for fund raising purposes. To record expenses for gifts purchased by employees for University Fundraising purposes. To record expenses for food purchased by GU employees for a fund raising event. This is for non-catered food expenses. This account will be used by OAUR staff for travel reimbursement requests. Requested 3/19 by Terry Landers. This account will be used by OAUR staff for travel reimbursement requests. Requested 3/19 by Terry Landers. This account will be used by OAUR staff for travel reimbursement requests. Requested 3/19 by Terry Landers. Use this account to record the purchase of away game athletic event tickets for fund raising purposes Use this account to record the purchase of post season athletic event tickets for fund raising purposes To record domestic airfare expenses for employees travelling on University Fundraising business. To record expenses for international airfare for employees on University Fundraising related business. To record train fare expense for employees travelling on University Fundraising business. To record mileage reimbursement expense for employees travelling on University Fundraising business. Contact the tax department for the current reimbursement rate. To record rental vehicle expense for employees travelling on University Fundraising business. To record local travel expense for employees travelling on University Fundraising business To record domestic hotel expense for employees travelling on University Fundraising business. To record international hotel expenses for employees travelling on University Fundraising business. To record meal expense for employees travelling on University Fundraising business. To record liquor purchases made be employees for University Fundraising related business. To record registration fees for employees on University Fundraising business. To record internal catering costs (i.e. Marriott/Aramark) for University Fundraising business. To record space rental costs for University Fundraising business.

73333 73334

Space Rentals Travel within Foreign Country

E E

2001-06-01 1900-01-01

73335

Abstract Fees

1900-01-01

73390 73400

Credits-Other Business Trv&Sus Othr Functions Travel & Sust

E E

2001-01-01 1900-01-01

73401

Other Functions

1900-01-01

73403 73404 73429 73430 73432

Athl Recruitg-Dom Travel Athl Recruitg-Business Func Meals Liquor Purchases Catering

E E E E E

1900-01-01 1900-01-01 1900-01-01 1900-01-01 1900-01-01

73433 73490 73500

Space Rentals Credits-Travel & Sustenance Fund Raising

E E E

1900-01-01 1900-01-01 1900-01-01

73501 73502 73503 73504 73505 73506 73507 73508 73509 73521 73522 73523 73524

Entertainment Tickets-Entertainment Gifts-Fundraising Food Purch Entertainment Travel - Training Travel - Non Training Travel - Fundraising Away Games Ticket Purchases Post Season Ticket Purchases Airfare - Domestic Airfare - International Train Mileage Reimbursement

E E E E E E E E E E E E E

1900-01-01 2003-07-01 1900-01-01 1900-01-01 2003-03-01 2003-03-01 2003-03-01 2003-07-01 2003-07-01 1900-01-01 1900-01-01 1900-01-01 1900-01-01

73525 73526 73527 73528 73529 73530 73531 73532 73533

Rental Vehicle Cabs/Metro/Pkg/Bus/Tolls Lodging/Hotel-Domestic Lodging/Hotel-International Meals Liquor Purchases Registration Fees Catering Space Rentals

E E E E E E E E E

1900-01-01 1900-01-01 1900-01-01 1900-01-01 1900-01-01 1900-01-01 1900-01-01 1900-01-01 1900-01-01

Page 27 of 35

Active Account Codes as of 7/21/08
Account 73534 Account Description Travel within Foreign Country E Type Eff Date 1900-01-01 Fund Restriction Comments To record expenses for travel within a foreign country by employees on Unversity Fundraising business. An example is currency exchange costs. To record credits for travel expenses related to University Fundraising activities. This account is used for budget purposes only.

73590 73600 73601 73602 73603 73604 73605 73606 73900 73990 74000 74100 74102 74103 74104 74105 74106 74107 74108 74109 74121 74122

Credits - Travel & Sustenance Misc. Travel Expenses Out of Season Air Fare Out of Season Buses,Toll Out of Season Lodging Out of Season Meals Post Season Travel Expenses Special Travel Credits - Travel & Sustenance Credits - Travel & Sustenance Other Current Charges Deprec/Amortization Depreciation-Townhouses Depreciation-Equipment Depreciation Univ Bldg Depreciation-Other Assets Depreciation-Computer Software Depreciation-Land & Improv Deprec-Equip-Capital Leases Depreciation Allocation Other Deprec-Asset Retiremnt Obligat Cumltv effct of a chg in acctg

E E E E E E E E E E E E E E E E E E E E E E

1900-01-01 2006-07-01 1900-01-01 1900-01-01 1900-01-01 1900-01-01 2007-04-01 1900-01-01 1999-07-01 1999-07-01 1900-01-01 1900-01-01 1900-01-01 1900-01-01 1900-01-01 1900-01-01 1900-01-01 1900-01-01 1900-01-01 1999-07-01 2006-07-01 1900-01-01

Used by Athletics to record travel expenses during the post season. Requested 4/24/07 by Debby Morey. Used by athletics to record expenses associated with one-time trips. Requested 1/24/08 by Debby Morey Summary/sub summary account - used only for budgeting purposes. Duplicate. Use credit in appropriate sub-category Summary/sub summary account - used only for budgeting purposes. Summary/sub summary account - used only for budgeting purposes.

74200 74201 74202 74203 74204 74205 74207 74300 74301 74302 74303 74304 74305 74306 74307 74308 74309 74310 74311 74312 74314 74315 74316 74317 74319 74320

Purchases For Resale Cost Of Sales Inventory Purchases Adjustment To Inventory Freight Educ Materials For Resale Cost Of Inventory Adjustment Insurance Prof Liability Insurance Other Insurance Premium Paymts - Life Insur Student Health Premium Pymt Student Programs Insurance Prem-Prop-GU Buildings &Eq Premium-Artwork Premium-Commercial Automobile Premium-Helipad Liability Premium-Environmental Prem-International Prem-Excess Liability Prem-Directors & Officers Prem-Fidelity/Crime Insurance Automobile Claims General Liability Claims Legal Fees Claims Policy/Broker/Commission Fee

E E E E E E E E E E E E E E E E E E E E E E E E E E

To set up account for Depreciaton of Asset retirment obligation. A FIN 47 Audit requirement as of FY06. Set up per Christal McNeil-Wright. set up account to record cummulative effect of change in accounting principle. FY06 audit requirment under FIN 47. Set up per Christal McNeil-Wright 9/7/06. Summary/sub summary account - used only for budgeting purposes.

Summary/sub summary account - used only for budgeting purposes.

74321 74322

Premiums- Workers Compensation Insurance Admn Expense

E E

2005-06-01 2005-06-30

74323 74324 74325 74400 74401 74402 74403 74404 74405

Prem-General Liability Prem-Accident & Disability Bonds Taxes & Licenses Real Estate Taxes Personal Property Taxes License Taxes Other Taxes Foreign Tax Employee's Share

E E E E E E E E E

1900-01-01 1900-01-01 1900-01-01 1900-01-01 2001-06-01 2001-06-01 1900-01-01 1900-01-01 2004-06-01

This account is used by Risk Services to charge fees associated with insurance policies such as policy fees, broker fees, commission fees,etc. To be used by Risk Management. This account is used by Risk Services to record administrative expenses related to the management of insurance claims. Requested 1/3/06 by Kathie Fricke. Requested 12/4/06 by Kathie Fricke Requested 12/4/06 by Risk Management, Kathie Fricke. Requested 12/4/06 by Risk Management, Kathie Fricke. Summary/sub summary account - used only for budgeting purposes.

74406

Foreign Tax Employer's Share

2004-06-01

To be used to record the employee's share of taxes paid to foreign countries for those working in foreign countries. Requested 6/30/04 by CIED. To be used to record Employer's share of taxes due to a foreign country for employees working in those countries. Requested 6/30/04 by CIED. Summary/sub summary account - used only for budgeting purposes.

74500 74501 74502 74510

Maintenance & Repair Equipment Service Agreement Equip Serv Agreements-Computer Equipment Repairs

E E E E

1900-01-01 1900-01-01 2007-01-01 1900-01-01

Page 28 of 35

Active Account Codes as of 7/21/08
Account 74520 74550 74551 74552 74553 74554 Account Description Automotive Repairs Repairs-Other IBM Hardware Maintenance DG Hardware Maintenance Software Maint Agreements Software Licensing Agreements E E E E E E Type Eff Date 1900-01-01 1900-01-01 1900-01-01 1900-01-01 1900-01-01 1900-01-01 Fund Restriction Comments

74555 74590 74600 74601 74602 74603 74700 74701 74702 74703 74704 74705 74706 74707 74708 74709 74710

Premium Credits - Maintenance & Repair Relocation Expense Moving-Relocation Expense Travel-Relocation Expense Pre Hiring-Reloc Expense Interest on Indebtedness Interest on Indebtedness Interest on Interfund Loans Int on Debt - Capital Leases Int on Debt-DC Rev. Bonds Taxb Int on Debt-DC Rev Bonds Exmpt Int on Debt-Other External Dbt Int on Debt - Series 2001 A Int on Debt - Series 2001 B-D Int on Debt Credits-Ser2001 Interest-Spon Prgms Adv Pymts

E E E E E E E E E E E E E E E E E

2006-10-01 1900-01-01 1900-01-01 1900-01-01 1900-01-01 1900-01-01 1900-01-01 1900-01-01 1900-01-01 2002-06-01 2002-06-01 2002-06-01 2002-06-01 2002-06-01 2002-06-01 2002-06-01 2003-10-01

Use this account to record recurring fees associated with software licensing agreements. Generally this includes the Univ financial systems such as SIS, Genesys, PeopleSoft, and other computer operations agreements. Update the name for this insurance expense account at the request of Risk Management. Summary/sub summary account - used only for budgeting purposes.

Summary/sub summary account - used only for budgeting purposes.

74711 74712 74713 74714 74715 74716 74717 74718 74719 74800 74801 74802 74803 74804 74805 74806 74807 74808

Int on Debt-Bank of Americ LOC Int on Debt-Wachovia LOC Int on Debt-Bank of NY LOC Int on Debt-Riggs Bank LOC Int on Debt-M & T Bank LOC Interest On Debt-PNC Comm Loan Int on Debt - Series 2007A Int on Debt - Series 2007 B Int on Debt - Series 2007 C Misc Current Charges Freight Moving/Storage Exp Bad Debt Expense Cash Over/Short Bank Service Charges Charge Card Fees Capitation Expenses Yates Student Fee Donations & Contributions

E E E E E E E E E E E E E E E E E E

1900-01-01 1900-01-01 1900-01-01 1900-01-01 2003-12-01 1900-01-01 2007-06-01 2007-06-01 2007-06-01 1900-01-01 2007-01-01 1900-01-01 1900-01-01 1900-01-01 1900-01-01 1900-01-01 1900-01-01 1900-01-01

Requested 9/20/02 by BLM in GAO Requested 9/20/02 by BLM in GAO Requested 9/20/02 by BLM in GAO Requested 9/20/02 by BLM in GAO Requested 9/20/02 by BLM in GAO Requested 9/20/02 by BLM in GAO Int on Debt Credits - Series 2001 (reimbursed from depts). Requested 9/20/02 by BLM in GAO Requested 10/27/03 by Christal McNeil-Wright to record interest due to sponsoring agencies on advance payments received for grants and contracts. To be used by GAO only to record interest expense on bank line of credit. To be used by GAO only to record interest expense on bank line of credit To be used by GAO only to record interest expense on bank line of credit To be used by GAO only to record interest expense on bank line of credit. To be used by GAO only to record interest expense on bank line of credit. Account to record interest expense on PNC commercial loan. Interest on Debt - Series 2007 A Interest on debt - Series 2007 C. Summary/sub summary account - used only for budgeting purposes.

74809 74810 74811 74812 74813 74814 74815 74816 74818 74819 74820

Royalty Payments Student Loan Expense Board Expense Employee Meals Commence/Convocation Cost Inter-Library Loans Broadcast Fees Miscellaneous Expense Patient Cost & Hospitaliz Recruitment Expense Payment To Annuitants

E E E E E E E E E E E

1900-01-01 1900-01-01 1900-01-01 1900-01-01 1900-01-01 1900-01-01 1900-01-01 1900-01-01 1900-01-01 1900-01-01 1900-01-01

Use this account to record a donation or contribution made to an organization external to the Univ. If a GU dept. is contributing to another GU dept. use a transfer account code: 89205 - NMT program support on both sides of the JV.

74821 74822 74823 74824 74825 74826 74827 74828 74829 74830 74831

Academic Prizes & Awards Administration Overhead Licenses & Hospital Staff Dues Refunds-Registration Fees Living Allowance Student Social Functions Return of Equity Lost or Damaged Personal Provision for Losses Publication Fees Servicing Agent Fees

E E E E E E E E E E E

1900-01-01 1900-01-01 1900-01-01 1900-01-01 1900-01-01 1900-01-01 1900-01-01 1900-01-01 1900-01-01 2007-02-01 1900-01-01

For recording payments due from Georgetown to an annuitant under a planned giving agreement or other such contract. Used primarily for annuity gifts held in the endowment fund.

Use this account to record publication fees such as journal submission fees, page charges, and half-tone charges.

Page 29 of 35

Active Account Codes as of 7/21/08
Account 74832 74833 Account Description RX Third Party Fees Procurement Card E E Type Eff Date 1900-01-01 1900-01-01 Fund Restriction Comments

74834 74835 74836 74837 74838 74839 74840 74841

Jt Vnt/Partnership Costs Accreditation Fees Shared Savings Allocation Metro Check Purchases Service Awards NCAA Fines GAO Adjustment Gifts (Farewell & Others)

E E E E E E E E

1900-01-01 1900-01-01 1900-01-01 2000-10-01 2005-12-01 2007-02-01 1999-06-01 1900-01-01

Used to record expenses charged on your departmental procurement card. Depts should re-allocate these expenses to the appropriate account using a journal voucher. Contact procurement card administrator to ask if software is available for re-allocating

74842 74843

Job Fairs - Participation Cost Tickets

E E

2007-04-01 2007-11-01

74844 74900 74990

Hoya Staffing Temp-to-Hire Fee Credits - Other Expenses Credits - Other Expenses

E E E

1900-01-01 1900-01-01 1900-01-01

75000 75010 75020 75100 75101 75102 75103 75104 75106 75107 75108

Ren/Athl/FinAid/Disposl Alterat & Renovation-Outside Alterat & Renovation-Inside Athletic Charges Ticket Seller Exp,Athletic Game Offical Exp,Athletic Gate Guards Exp,Athletics Inside Usher Exp,Athletics Msc Game Day Exp,Athletic Tickets-Away Games Athletics-Guarantees expense

E E E E E E E E E E E

2001-07-01 1900-01-01 1900-01-01 1900-01-01 1900-01-01 1900-01-01 1900-01-01 1900-01-01 1900-01-01 1900-01-01 2006-01-01

Transportation will use this account for metro check card purchases in their agency account GA7560001. To record awards given out by Employee Services when employees reach employment threshholds (ex. 5 yrs, 10 yrs, etc.) Record fines paid to NCAA. Requested 3/1/07 by Debby Morey, Athletics Account requested by Ray Carter 8/11/99 to record GAO adjustment activity. Record farewell gifts for employees, & small gifts to staff or temps. Important note: gifts may be taxable to the employees. Please refer to Finaff policy FA 162-07 for policies on processing these gifts. /finaff/policytc.html Used by HR to record expenses incurred when participating in job fairs. Requested 4/25/07 by Laura Bryant, Hoya Staffing Record expense for the purchase of tickets used for events for the purpose of education, research, and professional development. Ex: prof. takes students to theatre for class or faculty goes to theatre for research/prof dev & charge to discretion funds. Recruiting fees paid by a department to Hoya Staffing for temp workers hired full time by that department. Requested 7/1/08 by Laura Bryant Summary/sub summary account - used only for budgeting purposes. Use this account to record credits/reimbursements received from another department for other expenses that your department covered upfront. Summary/sub summary account - used only for budgeting purposes.

Summary/sub summary account - used only for budgeting purposes. Used by the Athletic department to record expenses for referees/game officials for events on campus Used by the Athletic Department to record expenses for security services during home games.

75109 75110 75111 75112 75113 75114 75115 75116 75200 75201 75202 75203 75204 75205 75206 75207

Athletic entry fees Athletic participation fees Athletic event tickets Sponsorship Expense NCAA Special Funds Game Day-Purchased Svcs(Engine Game Day Catering Athletics-Marketing/Promotions Loan Cancel., Write Off & Teaching Service Death Disability Military Bankruptcies Loans Assigned to Dept of Educ Other

E E E E E E E E E E E E E E E E

2006-01-01 2006-01-01 1900-01-01 2006-05-01 2007-01-01 1900-01-01 1900-01-01 1900-01-01 1900-01-01 1900-01-01 1900-01-01 1900-01-01 1900-01-01 1900-01-01 1900-01-01 1900-01-01

75208

Bad Debt Expense

1900-01-01

To set up new account code to track expenses associated with guarantees that are paid to play other teams. Set up per Debby Morey 2/1/06. To set up new account code to track expenses associated with athletic entry fees. Set up per Debby Morey 1/31/06. To set up new account to track expenses associated with participation fees for athletics. Set up per Debby Morey 1/31/06. To be used by athletics to record charges for athletic event tickets. Requested 5/19/06 by Debby Morey This account will be used by athletics to record expenses associated with GU hosting a tournament. Requested 5/19/06 by Debby Morey This account is used by athletics to record other expenses paid for using NCAA special funds. Requested 1/18/07 by Debby Morey. For Athletics to track game day services such as engineers and announcers. Requested 10/5/07 by Debby Morey For Athletics to track game day catering charges. Requested 10/5/07 by Debby Morey For Athletics to track marketing/promotions expense. Requested 10/5/07 by Debby Morey Summary/sub summary account - used only for budgeting purposes. To record loan cancellation due to borrower going into teaching service. To be used by Financial Aid Office only To record loan cancellation due to death of borrower. To be used by Financial Aid office only To record loan cancellation due to disability of the borrower. To be used by the Financial Aid Office only. To record loan cancellation due to borrower entering military service. To be used by Financial Aid Office only. To record loan cancellation due to borrower's bankruptcy. Account code should be used by Financial Aid Office only. Record costs of student loans assigned to the Dept of Educ. This account code should only be used by the Financial Aid Office. Record expenses for student loans cancelled for reasons other than those specifically listed in other 75200 level account codes. Should be used only by the Financial Aid Office. To record expense for student loans deemed uncollectible. Should be used only by the Financial Aid Office

Page 30 of 35

Active Account Codes as of 7/21/08
Account 75209 75210 Account Description Law Enforcement/Corrections Nurse/Medical Technician E E Type Eff Date 1900-01-01 2001-07-01 Fund Restriction Comments To record student loans cancelled due to the borrower entering the law enforcement field. Should be used by the Financial Aid Office only. To record student loans cancelled. Based on Federal rules that permit cancellation when borrower enters into and meets qualifying criteria in a field designated by Congress for forgiveness. Should be used by the Financial Aid Office only. To record student loans cancelled. Based on Federal rules that permit cancellation when borrower enters into and meets qualifying criteria in a field designated by Congress for forgiveness. Should be used by the Financial Aid Office only. To record student loans cancelled. Based on Federal rules that permit cancellation when borrower enters into and meets qualifying criteria in a field designated by Congress for forgiveness. Should be used by the Financial Aid Office only. To record student loans cancelled. Should be used by the Financial Aid Office only. Cancellation due to write-off. Requested 3/4/04 by Susan Coates To record student loans cancelled. Should be used by the Financial Aid Office only. Requested 9/29/04 by Susan Coates. Summary/sub summary account - used only for budgeting purposes.

75211

Child/Family Service

2001-07-01

75212

Volunteer Service

2001-07-01

75213 75214 75215 75300 75301 75302 75400 75401 75402 75403 75405 75500 75501 75502 75503 75504 75505 75506 75507 75508 76000 76100 76105 76106 76108 76110 76120 76130 76140 76150 76160 76200 76201 76202 76203 76204 76205 76206 76209 76214 76215 76216 76217 76218 76219 76220 76221 76222 76223 76290 76400 76401 77000 77100 77101 77102 77103 77104 77105 77106 77108

Refunds Write-Off Cancel Reimburse Loan Admin. & Collec. Cos Administrative Cost Allowance Collection Costs Financial Aid Financial Aid Grant Tuition Expense Financial Aid Program Transfer RA Benefits Disposal Of Plant Facilit Disposal Loss/Furn & Equip Disposal Gain/Furn & Equip Disposal Loss/Bldgs & Imprv Disposal Gain/Bldgs & Imprv Disposal Loss/Land & Imprv Disposal Gain/Land & Imprv Disposal Loss/Comp Sftwr Disposal Gain/Comp Sftwr Equipment Purc >/= $5,000 (Not Hosp) Telephone Sets >/= $5,000 Telecommunications Equipment Computer Software >= $5,000 Offc Equip greater than/=$5000 Computer Eq greatr than/=$5000 Med/Lab Eq greater than/=$5000 Other Eq greater than/=$5000 Scientif Eq greatr than/=$5000 Non-GU Eq greater than/= $5000 Library Print Books Print Serials & Periodicals Microforms Audiovisual Materials Other Materials Binding Sec Src Continuations Educational Software Electronic Books Computer Files Databases Memberships Deposit Accounts Govt Documents Materials Special Collections Materials Electronic Serials&Periodicals Access & Delivery Credits - Library Fixed Equipment Fixed Equipment Construction Construction Construction Contract Construction Manager Fees Bonds/Liability Insurance General Conditions Fixed Equipment Bid Packages Contractor Installed Equip

E E E E E E E E E E E E E E E E E E E E E E E E E E E E E E E E E E E E E E E E E E E E E E E E E E E E E E E E E E E E E

2001-07-01 2004-02-01 2004-07-01 1900-01-01 1900-01-01 1900-01-01 1900-01-01 1900-01-01 1900-01-01 2003-05-01 2003-06-30 1900-01-01 2005-07-01 2005-07-01 2005-07-01 2005-07-01 2005-07-01 2005-07-01 2005-07-01 2005-07-01 1900-01-01 2004-07-01 2004-07-01 1900-01-01 2004-07-01 2004-07-01 2004-07-01 2004-07-01 2004-07-01 2004-07-01 2004-07-01 1900-01-01 2004-07-01 2004-07-01 2004-07-01 1900-01-01 1900-01-01 1900-01-01 1900-01-01 1900-01-01 2004-07-01 2004-07-01 2004-07-01 1900-01-01 1900-01-01 1900-01-01 1900-01-01 2004-07-01 1900-01-01 2004-07-01 1900-01-01 1900-01-01 1900-01-01 1900-01-01 1900-01-01 1900-01-01 1900-01-01 1900-01-01 1900-01-01 1900-01-01 1900-01-01

Summary/sub summary account - used only for budgeting purposes.

Used by Financial Aid to record transfers of aid from one program to another. Requested 5/19/03 by Susan Coates. To be used by Housing/Student Accounts for Residental Assistant Benefits- will be mapped against housing revenue. Summary/sub summary account - used only for budgeting purposes.

Requested 11/14/05 by Christal McNeil-Wright Requested 11/14/05 by Christal McNeil-Wright Requested 11/14/05 by Christal McNeil-Wright Requested 11/14/05 by Christal McNeil-Wright Requested 11/14/05 by Christal McNeil-Wright Requested 11/14/05 by Christal McNeil-Wright Summary/sub summary account - used only for budgeting purposes. Summary/sub summary account - used only for budgeting purposes.

Used to record the purchase of computer software greater than or equal to $5,000.

Summary/sub summary account - used only for budgeting purposes. Name change requested 8/12/04 by Phyllis Barrow

Name change requested 8/12/04 by Phyllis Barrow Name change requested 8/12/04 by Phyllis Barrow Name change requested 8/12/04 by Phyllis Barrow

Requested 7/21/04 by Phyllis Barrow Record the cost of providing access to and delivery of library materials. Requested 9/20/06 by Phyllis Barrow used to record library credits. Requested 7/21/04 by Phyllis Barrow Summary/sub summary account - used only for budgeting purposes. Summary/sub summary account - used only for budgeting purposes. Summary/sub summary account - used only for budgeting purposes. Construction account to be used by 'PC' cost centers only. Construction account to be used by 'PC' cost centers only. Construction account to be used by 'PC' cost centers only. Construction account to be used by 'PC' cost centers only. Construction account to be used by 'PC' cost centers only. Construction account to be used by 'PC' cost centers only. Construction account to be used by 'PC' cost centers only.

Page 31 of 35

Active Account Codes as of 7/21/08
Account 77109 77110 77111 77112 77200 77201 77202 Account Description Utilities Expense Construction Contaminated Soil Abatement Hazardous Materials Abatement Other Taxes Project Administration Project Administration Project Administrat'n-External E E E E E E E Type Eff Date 2000-07-01 2001-07-01 2001-07-01 2005-07-01 1900-01-01 1900-01-01 2000-07-01 Fund Restriction Comments Construction account to be used by 'PC' cost centers only. Construction account to be used by 'PC' cost centers only. Construction account to be used by 'PC' cost centers only. Construction account to be used by 'PC' cost centers only. Summary/sub summary account - used only for budgeting purposes. Construction account to be used by 'PC' cost centers only. Used to record contract project management personnel hired in place of in-house project managers. Construction account to be used by 'PC' cost centers only. Summary/sub summary account - used only for budgeting purposes. Construction account to be used by 'PC' and 'PE' cost centers only. Construction account to be used by 'PC' and 'PE' cost centers only. Construction account to be used by 'PC' and 'PE' cost centers only. Construction account to be used by 'PC' and 'PE' cost centers only. Construction account to be used by 'PC' and 'PE' cost centers only. Construction account to be used by 'PC' and 'PE' cost centers only. Construction account to be used by 'PC' and 'PE' cost centers only. Construction account to be used by 'PC' and 'PE' cost centers only. Construction account to be used by 'PC' and 'PE' cost centers only. Construction account to be used by 'PC' and 'PE' cost centers only. Construction account to be used by 'PC' and 'PE' cost centers only. Construction account to be used by 'PC' and 'PE' cost centers only. Construction account to be used by 'PC' and 'PE' cost centers only. Construction account to be used by 'PC' and 'PE' cost centers only. Construction account to be used by 'PC' and 'PE' cost centers only. Construction account to be used by 'PC' and 'PE' cost centers only. Construction account to be used by 'PC' and 'PE' cost centers only. Summary/sub summary account - used only for budgeting purposes. Construction account to be used by 'PC' cost center only. Construction account to be used by 'PC' cost center only. Construction account to be used by 'PC' cost center only. Construction account to be used by 'PC' cost center only. Construction account to be used by 'PC' cost center only. Construction account to be used by 'PC' cost center only. Construction account to be used by 'PC' cost center only. Construction account to be used by 'PC' cost center only. Construction account to be used by 'PC' cost center only. Construction account to be used by 'PC' cost center only. Construction account to be used by 'PC' cost center only. Construction account to be used by 'PC' cost center only. Construction account to be used by 'PC' cost center only. Construction account to be used by 'PC' cost center only. Construction account to be used by 'PC' cost center only. Construction account to be used by 'PC' cost center only. Construction account to be used by 'PC' cost center only. Used to record project non-design consultant costs. Construction account to be used by 'PC' cost center only. Summary/sub summary account - used only for budgeting purposes. Construction account to be used by 'PC' cost center only. Construction account to be used by 'PC' cost center only. Used to record change orders for hazardous materials abatement. Construction account to be used by 'PC' cost center only. Summary/sub summary account - used only for budgeting purposes. Construction account to be used by 'PC' cost center only. Construction account to be used by 'PC' cost center only. To set up account to record accretion (interest) expense for asset retirment obligation as per FIN 47. CYM 07/05/07 Summary/sub summary account - used only for budgeting purposes. Construction account to be used by 'PC' cost center only. Construction account to be used by 'PC' cost center only. Construction account to be used by 'PC' cost center only. Summary/sub summary account - used only for budgeting purposes. Construction account to be used by 'PC' cost center only. Construction account to be used by 'PC' cost center only. Construction account to be used by 'PC' cost center only. Construction account to be used by 'PC' cost center only. Summary/sub summary account - used only for budgeting purposes. Construction account to be used by 'PC' cost center only. Construction account to be used by 'PC' cost center only. Construction account to be used by 'PC' cost center only. Summary/sub summary account - used only for budgeting purposes. Reactivate to clear JV - MJP Record credits to the Animal Resources Facility for the care of animals Credits to the Animal Resources Facility for the purchase of animals. Summary/sub summary account - used only for budgeting purposes. Full Fringe Recovery. RX Full Fringe Recovery Residents, interns and fellows fringe recovery Temporary Employee fringe recovery For recording fringe benefit recovery at a 5% rate. Fringe benefit recovery is recording primarily through a batch program in PeopleSoft.

77300 77310 77311 77312 77320 77321 77322 77330 77332 77340 77342 77350 77352 77382 77390 77395 77397 77400 77401 77402 77403 77404 77405 77406 77407 77408 77409 77410 77411 77412 77413 77414 77415 77416 77417 77418 77500 77501 77502 77503 77600 77601 77603 77700 77701 77702 77703 77800 77801 77802 77803 77900 77901 77902 77903 78000 78101 78202 78203 78300 78301 78302 78303 78304 78305

Movable Equipment Equip >/= $2,500-Office Equip >/= $500-Office (H Only) Office Equipment $500 - $2,499 Equip >/= $2,500-Computer Eq >/= $500-Computr (H Only) Computer Equip $500 - $2,499 Equip >/= $2,500-Medical/Lab Med/Lab Equip $500 - $2,499 Equip >/= $2,500-Other Other Equip $500 - $2,499 Equip >/= $2,500-Scientific Scientific Equip $500 - $2,499 Telecom Equip $500 - $2,499 Equip Storage/Moving Expe Equip<$500-Miscellaneous Fixed Equipment-Non-Const Support Services Site Surveys-Const Test Borings-Const Builder's Risk-Const Permits-Const Prints, Models-Const Legal-Const Telephone Lg Dist A/E Reimb Signs-Const Construction Testing Air/Water Balance-Const Travel Const Keying Const Elec Short Circuit Analysis Security System Const Other Construction Shop Support Environmental Testing Consultants (non design) Construction Contingency Construction Contingency Construction Change Order Change Orders HazMat Interest During Construct Interest During Const/External Int Exp-Asset Retirmnt Oblgtn Architects/Engineering/Pr Architects/Engineering/Pr Architects/Engineering Ad Consultants Impact Costs Impact Costs Telecommunications Service Go-Card/Door Access System Other Government Field Expense Hazardous Materials Abatement Miscellaneous Credits Credits from Grants Credits from Animal Care Credits from Animal Purchases Fringe Benefit Recovery FBR-staff 29% FBR-staff 29% (RX) FBR-res/intrns/felws17% FBR-temp employees 12.5% FBR-law fellows 5%

E E E E E E E E E E E E E E E E E E E E E E E E E E E E E E E E E E E E E E E E E E E E E E E E E E E E E E E E E E E E E E E E E

1900-01-01 1900-01-01 1900-01-01 1900-01-01 1900-01-01 1900-01-01 1900-01-01 1900-01-01 1900-01-01 1900-01-01 1900-01-01 1900-01-01 1900-01-01 1900-01-01 1900-01-01 1900-01-01 1900-01-01 1900-01-01 1900-01-01 1900-01-01 1900-01-01 1900-01-01 1900-01-01 1900-01-01 1900-01-01 1900-01-01 1900-01-01 1900-01-01 1900-01-01 1900-01-01 1900-01-01 1900-01-01 1900-01-01 1900-01-01 1900-01-01 2001-02-01 1900-01-01 1900-01-01 1900-01-01 2000-07-01 1900-01-01 1900-01-01 2006-07-01 1900-01-01 1900-01-01 1900-01-01 1900-01-01 1900-01-01 1900-01-01 1900-01-01 2005-04-01 1900-01-01 1900-01-01 1900-01-01 1900-01-01 1900-01-01 2002-05-09 2000-05-01 2000-05-01 1900-01-01 2004-07-01 2004-07-01 2004-07-01 2004-07-01 2001-06-30

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Active Account Codes as of 7/21/08
Account 78306 78307 78308 78309 78310 78311 78360 78400 78420 78421 78422 78423 78424 78426 78432 78434 78435 78436 78437 78438 Account Description FBR-FICA eligible studnt 7.65% FBR-sponsored prg adj 23.6% FBR-sponsored prg adj 21.7% FBR-sponsored prg adj 20.0% FBR-sponsored prg adj 12.0% FBR-Jesuit Community Fringe Benefits Recovered Misc Credits Credits From Hospital Credits From Community Credits From Aux Enterprise Credits Gen Institu Alloc Credits Stf Benefits Alloc Credits Frm Aff Hosp Acct Computer Use Reimbursed Expense Credit Capitalized Plant Credit Capitalized Equipment Expensed Constrn/SW Projects CiP Reimburse Expenses E E E E E E E E E E E E E E E E E E E E Type Eff Date 1900-01-01 1900-01-01 1900-01-01 1900-01-01 1900-01-01 1900-01-01 1900-01-01 1900-01-01 1900-01-01 1900-01-01 1900-01-01 1900-01-01 1900-01-01 1900-01-01 1900-01-01 1900-01-01 1900-01-01 1900-01-01 1900-01-01 2002-02-01 Fund Restriction Comments For recording fringe benefit recovery at a 7.65% rate. Fringe benefit recovery is recording primarily through a batch program in PeopleSoft. For recording fringe benefit recovery at a 23.6% rate. This is a rate used infrequently and is recorded by manual journal entry. For recording fringe benefit recovery at a 21.7% rate. This is a rate used infrequently and is recorded by manual journal entry. For recording fringe benefit recovery at a 20% rate. This is a rate used infrequently and is recorded by manual journal entry. For recording fringe benefit recovery at a 12% rate. This is a rate used infrequently and is recorded by manual journal entry. For recording fringe benefit recovery for the Jesuit Community. Summary/sub summary account - used only for budgeting purposes.

78439

Hoya Staffing Direct Hire Fee

2007-04-01

78440 78441 78442

Overdraft Transfer SAO-small balance adjustments SAO Surplus Transfer

E E E

1900-01-01 2001-06-01 2002-04-01

78443 78444 78445 78446 78447 78448 78450 78500 78502 78503 78505 78506 78507 78520 78521 78524 78525 78527 78528 78529 78530 78531 78532 78600 78601 78602 78603 78604 78605 78606 78607 79000 79100 79110 79111

Program Project Redistribution Cost Share Non-payroll Offset Credit-Tele Exp (Univ/Med) Credits- Calling Card Traffic Credits- Conference Call Usage Credits- Toll Free Usage Credit-Tele Exp (Hosp) Hospital Credits Inter-Dept Cred Pharm Sp Stockroom Credits-Special Stockroom Cred-Hosp Stock Mail Room - Postage Chg To Univ-Emp Physcls Cash Income-Miscellaneous Med Record-Transcripts Prompt Pymt Discount Space Rental Miscellaneous Refunds Fro Medical Record Audit Fee Food Request Inter-Departmental Cr. Ed Previous Year Over/Short Interdept Credit - H.I Chargeback Credits Chargebacks - Main Campus Chargebacks - GUMC Chargebacks - Law Chargebacks - Student Housing Chargebacks - Auxiliaries Chargebacks - Athletics Chargebacks - Other Univ Svcs Allocations University Allocations Maintenance Allocation Utilities/Facilities

E E E E E E E E E E E E E E E E E E E E E E E E E E E E E E E E E E E

2004-05-01 1900-01-01 1900-01-01 2004-02-01 2004-02-01 2004-02-01 1900-01-01 1900-01-01 1900-01-01 1900-01-01 1900-01-01 2001-06-01 1900-01-01 1900-01-01 1900-01-01 1900-01-01 1900-01-01 1900-01-01 1900-01-01 1900-01-01 1900-01-01 1900-01-01 1900-01-01 1900-01-01 2005-07-01 2005-07-01 2005-07-01 2005-07-01 2005-07-01 2005-07-01 2005-07-01 1900-01-01 1900-01-01 1900-01-01 2001-06-01

Use this account to record a reimbursement received for an expense incurred on a construction or software project (PC, PJ). Requested 3/11/02 by Bridgette McNeil, GAO This account is to be used by Hoya Staffing only; and will be used to record recruitment fees to departments on direct hires. Requested 4/13/07 by Laura Bryant in Hoya Staffing Expenses are subject to indirect cost charge. To be used by SAO to transfer/write-off small balances from research grants. Expenses are not subject to indirect cost charges. Used by SAO to transfer surplus award balances from RX centers to other centers. Expenses are subject to indirect cost charge. Requested 4/12/02 by Jim Reisert Expenses are not subject to indirect cost charges. Requested 8/29/05 by Jim Reisert for grant cost share transactions. Requested 2/6/04 by Nancy Castillo. Requested 2/6/04 by Nancy Castillo. Requested 2/6/04 by Nancy Castillo. Summary/sub summary account - used only for budgeting purposes.

For budgeting purposes only. Record payment for services to University Services from Main Campus. Requested 9/7/05 by Mary Beth Fargo Record payment for services to University Services from Med Center. Requested 9/7/05 by Mary Beth Fargo Record payment for services to University Services from Law Center. Requested 9/7/05 by Mary Beth Fargo Record payment for services to University Services from Student Housing. Requested 9/7/05 by Mary Beth Fargo Record payment for services to University Services from Auxiliary Svcs. Requested 9/7/05 by Mary Beth Fargo Record payment for services to University Services from Athletics. Requested 9/7/05 by Mary Beth Fargo Record payment for services to University Services from depts within Univ Svcs. Requested 9/7/05 by Mary Beth Fargo Summary/sub summary account - used only for budgeting purposes. Summary/sub summary account - used only for budgeting purposes. Used to record allocation for debt service, security and insurance charged by Central Admin. to campuses. To record allocation of utilities and facilities expenses by Central Admin. to the other campuses.

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Active Account Codes as of 7/21/08
Account 79112 Account Description Athletics Allocation E Type Eff Date 1900-01-01 Fund Restriction Comments Used to capture transfer for funding from main campus to university services in support of Athletics. Requested 6/21/05 by Mary Beth Fargo To record allocation of Block Grant expenses from Central Admin. to other campuses. To record allocation of Kennedy Institute expenses to campuses. To record allocation of other assets depreciation expense from Central Admin. to other campuses. Used to record allocations from campuses to UIS for annual funding of the Long Range Plan (LRP), Requested 12/20/06 by Mieke Martinez To record allocation of direct and indirect costs for student services. Used by Med. Ctr. Administration to allocate shared expenses among other Med. Ctr. departments. Used by Med. Ctr. Administration to allocate costs for House Staff Salary Used by Med. Ctr. Administration to allocate costs for Med. Ctr. services to various departments. Used by Med. Ctr. and Main Campus Budget Offices to record allocation of expenses for Nursing School. Used by Med. Ctr. Administration to allocate expenses between various Med. Ctr. departments. Used by Med. Ctr. Administration to allocate billing expenses amoung Med. Ctr. departments. Used by Med. Ctr. Administration to allocate administrative expenses among various Med. Ctr. departments. Used by Med. Ctr. Administration to allocate research expenses among various Med. Ctr. departments. For budgeting purposes only. Record non-block grant allocation support to University Services from Main Campus. Requested 9/7/05 by Mary Beth Fargo Record non-block grant allocation support to University Services from Med Center. Requested 9/7/05 by Mary Beth Fargo Record non-block grant allocation support to University Services from Law Center. requested 9/7/05 by Mary Beth Fargo Record non-block grant allocation support to University Services from Student Housing. Requested 9/7/05 by Mary Beth Fargo Record non-block grant allocation support to University Services from Auxiliary Services. Requested 9/7/05 by Mary Beth Fargo Record non-block grant allocation support to University Services from Athletics. Requested 9/7/05 by Mary Beth Fargo Record non-block grant allocation support to University Services from departments within Univ. Svcs. Requested 9/7/05 by Mary Beth Fargo Requested 8/2/06 by Pim Thukral to record support from University Wide for Benefits Admin. Summary/sub summary account - used only for budgeting purposes.

79115 79116 79117 79118 79119 79120 79140 79150 79160 79162 79170 79171 79172 79173 79174 79200 79201 79202 79203 79204 79205 79206 79207 79208 79500 79501 79502 89000 89100 89101 89102 89104 89106 89200 89201

General Admin Allocation Institutes Other Assets UIS LRP Allocation Intercampus Rent Student Services Allocation Med Joint Depts Alloc House Staff Salary Alloc Medical Ctr Services Alloc Nursing Allocations Med Ctr Dept Alloc - Other Med Ctr Dept Alloc - Billing Med Ctr Dept Alloc-Admin Med Ctr Dept Alloc-Research Construction Project Admin Direct Support Allocations Direct Support - Main Campus Direct Support - GUMC Direct Support - Law Direct Support-Student Housing Direct Support - Auxiliaries Direct Support - Athletics Direct Support-Other Univ Svcs Direct Support -Benefits Admin Indirect Cost Allocations Overhead Charge- RX,RT,GX,PR Overhead Charge - GD Transfers Mandatory Transfers Mandatory Transfer-Principal Mandatory Transfer-Interest Mand Trnsf-Loan Fd Match Grnt Mandatory Transfer - Bond Prem Non-Mandatory Transfers Non-Mandatory Transfers

E E E E E E E E E E E E E E E E E E E E E E E E E E E E E E E E E E E

1900-01-01 2001-06-01 2001-06-01 2001-06-01 2006-07-01 1900-01-01 1900-01-01 1900-01-01 1900-01-01 2001-06-01 1900-01-01 1900-01-01 1900-01-01 1900-01-01 1900-01-01 1900-01-01 2005-07-01 2005-07-01 2005-07-01 2005-07-01 2005-07-01 2005-07-01 2005-07-01 2006-07-01 1900-01-01 1900-01-01 1900-01-01 1900-01-01 1900-01-01 1900-01-01 1900-01-01 1900-01-01 1900-01-01 1900-01-01 1900-01-01

Summary/sub summary account - used only for budgeting purposes. Summary/sub summary account - used only for budgeting purposes.

89202 89203

NMT - Faculty Practice Plan NMT-End Withdrawl Market Adj

E E

1900-01-01 2007-05-01

To set up account to allocate bond premium for the 2007 series bonds. CYM 11/14/07. Summary/sub summary account - used only for budgeting purposes. This account is used to move funds between two cost centers when a recording error has occurred, or if funding is being given to another area/program for spending. Use 89201 as both the debit and credit account in the journal entry. Used by General Accounting ONLY to record the market value adjustment on the withdrawl of an endowment fund from the investment pool. This account is used to transfer funds out of a cost center that are to be set aside for funding depreciation (future renewals and replacements). Use account 89204 for both the debit and credit account code in the journal entry. Use this account to transfer funds to another area/program to support activities of that area/program. Use 89205 as both the debit and credit account code in the journal entry. Use to move unspent balances into a reserve cost center for future spending. Use 89206 as both the debit and credit account code in the journal entry. Use to move unspent endow. distributions to the principal acct (E cost ctr) as a reinvestment. Funds will buy additional units in the endow investment pool & will increase the value of the endow. Use 89207 as both the debit and credit account code. Use this account to move unspent funds from one center to another to fund a project. Use 89208 for both the debit and credit account code

89204

NMT - Depreciation Funding

1900-01-01

89205

NMT - Program Support

1900-01-01

89206

NMT - To/From Reserves

1900-01-01

89207

NMT - Reinv Endow Inc to Prin

1900-01-01

89208

NMT - Project Funding

1900-01-01

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Active Account Codes as of 7/21/08
Account 89209 89210 Account Description NMT - Indirect Cost Rebate NMT - Research Support E E Type Eff Date 1999-07-01 2000-06-01 Fund Restriction Comments Will be used in the allocation to distribute a portion of sponsored programs indirect costs back to PI, department, dean, others. Use to transfer funds for research support. Example: Graduate Research Support from Main Campus Graduate School to departments. Requested 6/8/00 by Mieke Martinez. This account is used to transfer endowment monies to OAUR to cover a portion of their administrative costs. Requested by Renita Mitchell on 4/25/03. Requested by Laura Belsinger, Med Ctr Finance, 3/7/05 Requested by Laura Belsinger, Med Ctr Finance, 3/7/05 Requested by Laura Belsinger, Med Ctr Finance, 3/7/05 Requested by Laura Belsinger, Med Ctr Finance, 3/7/05 Requested by Laura Belsinger, Med Ctr Finance, 3/7/05. Account title updated 4/19/05 per LB. Requested 4/20/05 by Laura Belsinger, Med Ctr Finance. This account is to be used to transfer University funds into a quasiendowment fund with the approval of the CFO/Treasurer. Requested 1/17/06 by Christal McNeil-Wright Used to transfer support for OA for the new campaign. Requested 1219/06 by Pim Thukral. Used by General Accounting ONLY to record the withdrawal of units from an endowment fund from the investment pool. Salary transfers for IT. Rolls up to operating expense / salary line. Requested 7/10/07 by Mary Beth Fargo Summary/sub summary account - used only for budgeting purposes.

89211 89212

NMT-Clinical Sfds Tfrs Other Distributions-OAUR

E E

2002-07-01 2003-04-01

89213 89214 89215 89216 89217 89218 89219

Undergrad Med Ed Dist Graduate Ed Distribution IDCR Distribution Incentive Distribution Special-Fund Balance Transfer Recruitment/Investment Dist Transfer to Quasi Endowment Fd

E E E E E E E

2005-03-01 2005-03-01 2005-03-01 2005-03-01 2005-04-01 2005-04-01 2005-12-01

89220 89221 89222 89400 89401 89402 89501 89502 89503 89511 89512

New Campaign Support NMT-END Withdrawal units IT Salary Reallocation Interfund Loan Transfers Interfund Loans-Principal Interfund Loans-Interest NA - Reclass / Unrestricted NA - Reclass / Temp. Restricte NA - Reclass / Perm. Restricte NA - Release / Non-Op NA - Release / Temp Restr

E E E E E E E E E E E

2006-07-01 1900-01-01 2007-06-01 1900-01-01 1900-01-01 1900-01-01 2001-06-30 2001-06-30 2001-06-30 2003-07-28 2003-07-28

89513 89521

NA - Release / Perm Restr NA - Transfer Unrestr

E E

2001-06-30 1900-01-01

Used by GAO to reclass certain cost center balances to unrestricted per year-end audit review. Used by GAO to reclass certain cost center balances to restricted per year-end audit review. Used by GAO to reclass certain cost center balances to perm. restricted per year-end audit review. Used by GAO to release non-operating restrictions (plant fund) on certain cost center balances to unrestricted non-op. Used by GAO to release restrictions on certain cost center balances to unrestricted. This allows for net asset releases to be shown on the correct line. Used by GAO to release restrictions on certain cost center balances to perm restricted

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