Account Code Detail Guide

UT Dallas > Office of Budget and Finance > Employees > Managing Departmental Finances > Account Code Detail Guide

Account codes are 5-character numeric values which identifies the nature or type of the transaction by classifying them into Assets, Liabilities, Fund Balance (net position), Revenues, and Expenses. The account code is a required field on all transactions. The account defines what kind of revenue you are depositing or what kind of expense you are incurring. If you have any questions, please contact reporting@utdallas.edu.

Accounts

Account	Account Name	Description	Category	VetHUB Category
51011	Administrative Salaries	To record payment of salaries and wages to personnel employed by the university, other than faculty, faculty equivalents and individuals not part of the university's classification plan.	Salaries and Wages	Not reportable
51012	A&P Supplements/Enrichments	To record supplements and enrichment earnings for administrative and professional (A&P) employees. These costs are not part of employee's regular earnings and should not be posted to the regular earnings account.	Salaries and Wages	Not reportable
51021	Faculty Salaries	To record payment of salaries and wages to personnel employed by the university and whose duties include teaching.	Salaries and Wages	Not reportable
51022	Faculty Supplement/Enrichments	To record supplements and enrichment earnings for faculty employees. These costs are not part of employee's regular earnings and should not be posted to the regular earnings account.	Salaries and Wages	Not reportable
51024	Lecturers	To record payment of salaries and wages to personnel employed as lecturers by the University and whose duties include training/educational projects or seminars.	Salaries and Wages	Not reportable
51030	Graduate Assistants	To record payment of salaries and wages to personnel employed in positions which require student status as a condition of employment. Students employed in classified positions which do not require student status as a condition of employment must be accounted as classified employees. This account must be used for graduate assistants only.	Salaries and Wages	Not reportable
51031	Teaching Assistants	To record payment of salaries and wages to individuals employed in positions which require student status as a condition of employment and whose duties include teaching support. Students employed in classified positions which do not require student status as a condition of employment must be accounted as classified employees. This account must be used for teaching assistants only.	Salaries and Wages	Not reportable
51032	Research Assistant - Salary	To record payment of salaries and wages to individuals employed in positions which require student status as a condition of employment and whose duties include research support. Students employed in classified positions which do not require student status as a condition of employment must be accounted as classified employees. This account must be used for research assistants only.	Salaries and Wages	Not reportable
51041	Classified Salaries	To record payment of salaries and wages to personnel employed in classified positions by the university. This account must not be used for employees in faculty, student, or administrative and professional (A&P) positions.	Salaries and Wages	Not reportable
51042	Classified Supplements	To record payment of supplements to personnel employed in classified positions by the university. This account must not be used for employees in faculty, student, or administrative and professional (A&P) positions.	Salaries and Wages	Not reportable
51051	Wages	To record wages for non-exempt employees. To record payment of wages to personnel employed in non-exempt positions by the university. This account must not be used for employees in faculty, student, classified, or administrative and professional (A&P) positions.	Salaries and Wages	Not reportable
51052	Regular Overtime	To record payments for hours worked by a non-exempt employee in excess of the standard work week.	Salaries and Wages	Not reportable
51053	Premium Overtime	To record payments for hours taken from specific overtime balances earned in prior periods by non-exempt employees.	Salaries and Wages	Not reportable
51055	Additional Pay	To record one-time additional payments to an employee of the university.	Salaries and Wages	Not reportable
51056	Federal Work Wages 75	To record Federal 75% work-study wages.	Salaries and Wages	Not reportable
51057	Federal Work Study Wages 100	To record community-service 100% work-study wages.	Salaries and Wages	Not reportable
51058	Student Organization Stipends	To record wages paid to students receiving stipends for their services to the student government, advisory, and media organizations.	Salaries and Wages	Not reportable
51061	Longevity Pay	To record the payment of longevity pay to eligible employees. Payments will be made according to approved longevity schedules.	Salaries and Wages	Not reportable
51062	Hazardous Duty Pay	To record the payment of hazardous duty pay to eligible. Payments will be made according to approved hazardous duty schedules.	Salaries and Wages	Not reportable
51070	PSP/PSF Earnings	To record payment of medical premium sharing benefit earnings in lieu of using the benefit to eligible employees.	Salaries and Wages	Not reportable
51090	Accrued Vacation Pay	To record accrued vacation balance payments upon employee termination in lieu of using vacation during the course of the employee's employment.	Salaries and Wages	Not reportable
51091	Term Pay-Death	To record the payment of death benefits to a deceased employee's estate.	Salaries and Wages	Not reportable
52011	Admin Salaries Adjustment	To record administrative salary adjustments. For accounting use only.	Salaries and Wages	Not reportable
52021	Faculty Salaries Adjustment	To record faculty salary adjustments. For accounting use only.	Salaries and Wages	Not reportable
52024	Lecturers Adjustment	To record lecturer salary adjustments. For accounting use only.	Salaries and Wages	Not reportable
52031	Teaching Asst-Salary Adjustment	To record teaching assistant salary adjustments. For accounting use only.	Salaries and Wages	Not reportable
52032	Research Asst-Salary Adjustment	To record research assistant salary adjustments. For accounting use only.	Salaries and Wages	Not reportable
52041	Classified Salaries Adjustment	To record classified salary adjustments. For accounting use only.	Salaries and Wages	Not reportable
52051	Wages Adjustment	To record wage adjustments. For accounting use only.	Salaries and Wages	Not reportable
52500	Benefits Adjustment	To record fringe benefit adjustments. For accounting use only.	Salaries and Wages	Not reportable
52501	Vacation Reallocation	To record vacation payroll adjustments. For accounting use only.	Salaries and Wages	Not reportable
52502	FICA Reallocation	To record FICA payroll adjustments. For accounting use only.	Salaries and Wages	Not reportable
52503	Workers Comp Reallocation	To record Workers Comp payroll adjustments. For accounting use only.	Salaries and Wages	Not reportable
52504	Unemployment Reallocation	To record unemployment payroll adjustments. For accounting use only.	Salaries and Wages	Not reportable
52505	Premium Sharing Reallocation	To record premium sharing payroll adjustments. For accounting use only.	Salaries and Wages	Not reportable
52506	Retirement Reallocation	To record retirement payroll adjustments. For accounting use only.	Salaries and Wages	Not reportable
52508	Medicare Reallocation	To record Medicare payroll adjustments. For accounting use only.	Salaries and Wages	Not reportable
54500	X-Day Accrual	To record year end accrual of salaries and wages. For accounting use only.	Salaries and Wages	Not reportable
54998	Salaries Wages Contra	For use in financial reporting for the salaries and wages category. For accounting use only.	Salaries and Wages	Not reportable
55001	Vacation Payout Accrual	To record the monthly vacation accrual for vacation eligible employees to accumulate a funding pool to cover termination vacation payouts.	Payroll Related Costs	Not reportable
55002	FICA Employer's	To record the employer paid benefit costs associated with the Federal Insurance Contribution Act (FICA) which consists of Old-Age and Survivors Insurance (OASI) social security taxes.	Payroll Related Costs	Not reportable
55003	Worker's Comp Insurance	To record the employer paid benefit costs associated with worker's compensation insurance premiums.	Payroll Related Costs	Not reportable
55004	Unemployment Compensation	To record the employer paid benefit costs associated with unemployment compensation insurance premiums. These premiums fund the cost of providing compensation to former State employees qualified by the Texas Workforce Commission to receive unemployment compensation.	Payroll Related Costs	Not reportable
55005	Premium Sharing	To record the employer paid benefit costs associated with health insurance premiums covered on behalf of employees or retirees.	Payroll Related Costs	Not reportable
55006	Optional Retirement Plan (ORP)	To record the employer paid benefit costs associated with the optional retirement plan (ORP) for employees eligible to participate in the program. This account must not be used to record ORP supplemental costs, see account 55023.	Payroll Related Costs	Not reportable
55008	Medicare Employer's	To record the employer paid benefit costs associated with the Federal Insurance Contribution Act (FICA) which consists of Old-Age and Survivors Insurance (OASI) Medicare taxes.	Payroll Related Costs	Not reportable
55012	UCI Reimbursements	To record the cost of unemployment compensation requests paid by the State on behalf of the university. For accounting use only.	Payroll Related Costs	Not reportable
55013	Staff Education Benefit	To record benefit costs associated with the staff education program which covers a portion of an eligible employee's tuition for approved coursework. For accounting use only.	Payroll Related Costs	Not reportable
55017	TRS Employer Contribution	To record costs for the employer paid portion of the Teacher Retirement System (TRS) program.	Payroll Related Costs	Not reportable
55018	Benefit Allocation	To record regular and year-end benefit allocation processes for financial reporting purposes. For accounting use only.	Payroll Related Costs	Not reportable
55019	Change Uncomp Absence	To record the annual compensable leave or vacation accrual financial reporting purposes. For accounting use only.	Payroll Related Costs	Not reportable
55020	Retiree Premium Sharing	To record the employer paid benefit costs associated with health insurance premiums covered on behalf of retirees.	Payroll Related Costs	Not reportable
55023	ORP Supplemental	To record the employer paid benefit costs associated with the optional retirement plan (ORP) supplemental contribution for employees eligible to participate in the program. This account must not be used to record the standard rate for ORP costs, see account 55006.	Payroll Related Costs	Not reportable
55024	Local - Employer Tax Expense	To record local employer tax expense	Payroll Related Costs	Not reportable
55025	RA-TA SHIP Employer Provided	To record the University's costs associated with health insurance premiums covered on behalf of RA or TA.	Payroll Related Costs	Not reportable
55026	Family Medical Leave Insurance	To record Family Medical Leave Insurance	Payroll Related Costs	Not reportable
55027	Childcare Contribution ER	To record childcare contribution expense.	Payroll Related Costs	Not reportable
55099	Unrecovered Tax and Benefits	To record Unrecovered Tax and Benefits - Accounting Use Only	Payroll Related Costs	Not reportable
58998	Payroll Related Contra	For use in financial reporting for the payroll related category. For accounting use only.	Payroll Related Costs	Not reportable
60001	Cost of Goods Sold	To record transactions to recognize the cost of inventory accumulated for resale purposes. Inventory items may include food and other merchandise purchased for resale in cafeterias, restaurants, retail or central stores, and research supply centers.	Other Operating Expenses	Commodities
61002	Web Design	To record payment for design of websites that are displayed on the internet; design, build and improve websites.	Professional Fees and Services	Other Services
61003	Education/Training Service	To record the payment for professionally conducted training. Travel expenses incurred by vendors should be included as part of the total cost of services. This account does not include guest lecture services (account 61008) or registration fees for employees to attend seminars or conferences (see accounts 69003 and 69041).	Professional Fees and Services	Other Services
61004	Financial & Accounting Service	To record payment for financial and accounting services performed by professional organizations. This category includes bookkeeping, auditing, and actuarial services. Travel expenses incurred by the service provider should be included as part of the total cost of the service.	Professional Fees and Services	Professional Services
61005	Legal Services	To record payment for legal services performed by professional organizations. Travel expenses incurred by the service provider should be included as part of the total cost of the service.	Professional Fees and Services	Other Services
61007	Veterinary Services	To record payment for veterinary services performed by professional organizations. Travel expenses incurred by the service provider should be included as part of the total cost of the service.	Professional Fees and Services	Other Services
61008	Lectures - Higher Ed	To record payment for non-employee lecturers and speakers with specialized experience or knowledge on a particular topic. Travel expenses incurred by the service provider should be included as part of the total cost of the service. This account does not include professionally conducted training, see account 61003.	Professional Fees and Services	Not reportable
61009	Other Professional Services	To record payment for services rendered on a fee, contract, or other basis by a person, firm, corporation, or company recognized as possessing a high degree of learning and responsibility in any area not specified within other 61XXX range accounts. This account replaces 61001 and 61018 for Professional Services Fulfillment. This account code does not include Cloud Computing (see account code 61011), Web design (see account code 61002) and Software Subscriptions (see account code 63034)	Professional Fees and Services	Other Services
61011	Cloud Computing	To record payment for networks of servers connected using the Internet virtually and hosting services. Use of a network of remote servers hosted on the internet to store, manage, and process data, rather than a local server or a personal computer.	Professional Fees and Services	Other Services
61012	Architect/Engr Services	To record payment for professional architectural and engineering services. Travel expenses incurred by the service provider should be included as part of the total cost of the service.	Professional Fees and Services	Professional Services
61013	Computer Program Services	To record payment for professional information technology services. These services include computer programming and other information technology services performed by non-employees which require specialized experience or knowledge. This account does not include software maintenance or repair (see account 66002), computer equipment maintenance or repair (see account 66004), purchased software (see accounts 63021 and 86001), cloud computing (61011) and web design (61002) or internally generated or customized software (see computer software account code 63021 or 86001)	Professional Fees and Services	Other Services
61014	Subcontract>25,000 Other Pt	To record payment of subcontracts for any portion exceeding $25,000 in order to comply with Federal costing standards. This account does not include subcontract costs to other State entities (see accounts 74001 for funds originating from Federal sources and 75001 for funds originating from State sources). For use on sponsored program only.	Professional Fees and Services	Other Services
61015	Subcontract<25,000 Other Pt	To record payment for only the first $25,000 of a subcontract in order to comply with Federal costing standards. This account does not include subcontract costs to other State entities (see accounts 74011 for funds originating from Federal sources and 75011 for funds originating from State sources). For use on sponsored program only.	Professional Fees and Services	Other Services
61016	Professional Svc - Freelance	To record payment for services rendered on a fee, contract, or other basis by a freelancer recognized as possessing a high degree of learning and responsibility. Freelance services are services provided by individuals not affiliated with a formally organized entities.	Professional Fees and Services	Other Services
61017	Professional Svc - Authors	To record payment for a professional author to write books, articles, or other text which requires a high degree of learning, specialized experience or knowledge.	Professional Fees and Services	Not reportable
61998	Professional Fees Contra	For use in financial reporting for the professional services category. For accounting use only.	Professional Fees and Services	Other Services
62101	Travel - In-State Transportation	To record the payment of public transportation costs incurred during in-State travel by university employees traveling for official university business. Includes commercial air, railroad, bus, car rental, taxi, limousine, boat, subway, bicycle, and transportation network companies.	Travel	Not reportable
62102	Travel - In-State Mileage	To record the payment of in-State mileage incurred while using a personal vehicle by a university employee traveling for official university business.	Travel	Not reportable
62105	Travel - In-St Incidental Exp	To record the payment of authorized incidental expenses incurred during in-State travel by an employee on official university business. Incidental expenses do not include a meal, lodging, or transportation expense.	Travel	Not reportable
62106	Travel - In-St Meals & Lodge	To record the payment of in-State meal and lodging expenses incurred by university employees traveling for official university business.	Travel	Not reportable
62201	Travel - Out-St Transportation	To record the payment of public transportation costs incurred during out-of-State travel by university employees traveling for official university business. Travel within the United States (except Texas), Mexico, U.S. territories and Canada is considered out-of-state. Includes commercial air, railroad, bus, car rental, taxi, limousine, boat, subway, bicycle, and transportation network companies.	Travel	Not reportable
62202	Travel - Out-St Mileage	To record the payment of out-of-State mileage incurred while using a personal vehicle by a university employee traveling for official university business. Travel in the United States (except Texas), U.S. territories, Mexico, and Canada is considered out-of-state travel.	Travel	Not reportable
62204	Travel - Out-St Incidental Exp	To record the payment of authorized incidental expenses incurred during out-of-State travel by an employee on official university business. Incidental expenses do not include a meal, lodging, or transportation expense.	Travel	Not reportable
62205	Travel - Out-St Meals & Lodge	To record the payment of out-of-State meals and lodging expenses incurred by university employees traveling for official university business travel.	Travel	Not reportable
62302	Travel - Prospective Employee	To record payment of travel expenses to a prospective employee incurred at the specific request of authorized representatives.	Travel	Not reportable
62305	Travel - Faculty Recruitment	To record payment of travel expenses to a prospective faculty member incurred at the specific request of authorized representatives.	Travel	Not reportable
62401	Travel - Foreign	To record the payment of authorized foreign travel by an employee traveling for official university business. For the purpose of this account, foreign travel is defined as traveling to countries other than the United States, U.S. territories, Mexico and Canada. Incidental costs, meals, lodging, and transportation costs associated with foreign travel should be recorded to this account.	Travel	Not reportable
62998	Travel Contra	For use in financial reporting for the travel category. For accounting use only.	Travel	Not reportable
63002	General Office Supplies	To record payment for the purchase of general office supplies.	Materials and Supplies	Commodities
63003	Merchandise - Resale	To record the payment for food and other merchandise purchased for resale in stores or snack bars operated by the university.	Materials and Supplies	Commodities
63004	Subscription Services	To record payment for professional subscriptions and periodicals not for permanent retention within a collection or library. For purchases of periodicals and publications for permanent retention within a collection or library, see accounts within the 87XXX range. For computer software subscriptions, please see 63004. For computer warranty subscriptions, please see 66004.	Materials and Supplies	Not reportable
63008	Lab Supplies	To record payment for the purchase of general lab supplies not specified by other available account codes.	Materials and Supplies	Commodities
63010	Food Purchase -Research,Seminar,Teaching, TDEM	To record payment for the purchase of food as authorized by law and used to conduct research, or to present seminars or teach classes or used by TDEM. This does not include meals provided to attendees or purchase of food for student activities or organizations, business meals (69038), catering (63305), travel meals, or animals purchased for immediate slaughter for food.	Materials and Supplies	Commodities
63011	Credit Card Purchase	To record university-wide credit card payments to be distributed to appropriate cost categories. Accounting use only.	Other Operating Expenses	Commodities
63012	Hardware and Maintenance Supplies	To record payment for the purchase hardware and general maintenance materials and supplies.	Materials and Supplies	Commodities
63013	Parts - Furniture & Equipment	To record payment for the purchase of parts for motor vehicles, equipment, and furnishings. If the value or the useful life of the asset is increased by 25% or more as a result of the purchase of the item, it must be accounted as a capital item.	Materials and Supplies	Commodities
63014	Plants	To record payment for the purchase of vegetation necessary for erosion prevention and research. Landscaping costs are included in this account unless purchased as part of a construction or renovation project, see account 82004.	Materials and Supplies	Commodities
63015	Fabrics & Linens	To record payment for the purchase of fabrics and linens used in research or for housing and catering purposes.	Materials and Supplies	Commodities
63016	Furn/Equipment N/Cap-Inv	To record payment for the purchase of furnishings, equipment, or data purchased whose unit cost is less than $10,000 and are not required to be tagged for inventory purposes. For equipment costing $10,000 or more, see account in the 8XXXX range. This code does NOT include computer parts 63017.	Materials and Supplies	Commodities
63017	Computer Parts N/Cap-Inv	To record payment for computer parts and accessories used to modify an existing computer or to build a computer whose total value of all parts will be less than $10,000. For parts and built values of $10,000 or more, see account in the 8XXXX range. Examples: mouse, keyboard, touchpad pens, monitor, docking station, disk drive, flash drive, GPS tracking system, optical scanners, printers, laser printers, computer, or tablet accessory. See account code 65002 for headsets, modems, and webcams.	Materials and Supplies	Commodities
63019	Drones Controlled - less than $10,000	To record payment for unmanned aerial vehicle (UAV) drones whose unit cost is less than $10,000. The item is required to be secured, tagged, and tracked due to its nature. Please see account code 82013 for unit cost of $10,000 or more; and account code 66008 for repair and maintenance.	Materials and Supplies	Not reportable
63020	E Access Publications Expense	To record payment for electronic access to publications not owned by the university. This account includes access to information or resources through license agreements where the university to not take or retain ownership in the underlying resource. When the university does take ownership of the underlying resources, although delivery may be electronic, see account 87031.	Materials and Supplies	Other Services
63021	Pur Computer Software N/Inv	To record payment for off the shelf computer software where the unit cost is less than $100,000 or the estimated useful life is less than one year. When the unit cost is $100,000 or more, see account 86001. This account code does not include Computer Software License (see account code 63022) or Software Subscriptions (see account code 63034)	Materials and Supplies	Commodities
63022	Computer Software License Renewal	To record payment for the computer software licenses and license renewal owned by university for indefinite use. This account is not used for the initial purchase of a computer license included with the equipment or other hardware. The renewal cost is not capitalizable as part of the original unit. For Software Subscriptions see account code 63034.	Materials and Supplies	Commodities
63023	Books And Prerecorded Reference Materials	To record payment for books and reference materials NOT used in a professional, academic or research library and where the unit cost is less than $5,000.	Materials and Supplies	Not reportable
63024	Purch Animals-N-Cap	To record payment for animals, birds, fish, mammals, reptiles, insects, and animal parts whose unit cost is less than $5,000.	Materials and Supplies	Commodities
63025	Comet Card Disbursmt	To record university-wide comet card activity to be distributed to appropriate cost categories. Accounting use only.	Materials and Supplies	Not reportable
63027	C E - Audio Visuals	To record payment for audio and visual equipment with a unit value between $500 and $9,999. Items such as: Blu-Ray Players/Recorders Camcorders / Cameras DVD Players/Recorders Television and DVD/VCR Combinations Television Sets Video Cassette Recorders CE or "controlled equipment" refers to a State requirement to tag and inventory these items.	Materials and Supplies	Commodities
63028	C E - Firearms	To record payment for any firearm that is an assault weapon, regardless of the Unit Cost, as the following examples: Rifles and Handguns.	Materials and Supplies	Commodities
63029	C E - Computers	To record payment for computer equipment with a unit value between $500 and $9,999. CE or “controlled equipment”, refers to a State requirement to tag and inventory these items.	Materials and Supplies	Commodities
63030	C E - Cellular Devices	To record payment for cellular devices with a unit value between $500 and $9,999. CE or “controlled equipment”, refers to a State requirement to tag and inventory these items.	Materials and Supplies	Commodities
63032	Credit Card Processing Fees	To record payment of authorized fees and service charges. For accounting use only.	Other Operating Expenses	Not reportable
63034	IT subscription	To record payment for the subscription of any IT assets for a period of time. For example, software access, software subscription, database storage subscription, which may include upgrades, customer service, IT infrastructure provided by vendor. See account 63021 for permanent use of a software purchased.	Materials and Supplies	Commodities
63035	Subscription Serv-Library > 1 Year	To record payment for professional subscriptions and periodicals not for permanent retention within a collection or library with a contract term (including any renewal option) more than a year. For purchases of periodicals and publications for permanent retention within a collection or library, see accounts within the 87XXX range. For computer software subscriptions, please see 63034, for computer software license see account code 63022. For computer warranty subscriptions, please see 66004.	Materials and Supplies	Not reportable
63036	Golf Cart under $10,000	To record payment for the purchase of golf carts and ATV whose unit value is less than $10,000. Please see account code 82014 for unit value $10,000 or greater.	Materials and Supplies	Commodities
63037	Vehicle Non Cap-Inventory	To record payments for the purchase of motor vehicles capable of highway driving whose unit value is less than $10,000. Please see account code 82012 for unit cost of $10,000 or more. . For golf carts, see account code 82014/63036	Materials and Supplies	Commodities
63038	Biosafety Cabinets N/Cap-Inv	To record payments for the purchase of biosafety cabinets ( tissue culture hoods) whose unit value is less than $10,000. Please see account code 82018 for unit cost of $10,000 or more.	Materials and Supplies	Commodities
63301	Motorized Vehicle Supplies	To record payment for the purchase of petroleum products used for university owned or leased motor vehicles and other equipment operated for official university business This account includes, but not limited to anti-freeze, de-ice, diesel fuel, fuel additives, gasoline, grease, kerosene, and oil.	Materials and Supplies	Commodities
63302	Chemicals & Gases	To record payment for the purchase of chemicals and gases including, but not limited to, acids, alcohol (not for medical use), carbon dioxide, formaldehyde solution, hydrogen, lab chemicals, liquid nitrogen, nitrogen, oxygen, assay kits, and refrigerant gases. Hazardous Chemicals Select Carcinogens Acutely Toxic (LD50 < 50 mg / kg) Strong Physical Hazard (pyrophoric, explosive, etc.) Particularly Hazardous Substances Nanomaterials Gases Toxic Reactive Flammable Inert	Materials and Supplies	Commodities
63303	Medical Supplies	To record payment for the purchase of medical supplies	Materials and Supplies	Commodities
63305	Catering and Meeting Supplies	To record payment for catering or other food services provided by an external vendor. These expenditures are considered to be contracted temporary services. Travel costs incurred by vendor should be included as part of the total cost of services.	Materials and Supplies	Commodities
63306	Therapy Supplies	To record payment for the purchase of therapy supplies	Materials and Supplies	Commodities
63307	Auxiliary Events Supplies	To record supplies for Auxiliary services events, this account excludes catering and meals. Please see account code 63305 for catering and other meetings.	Materials and Supplies	Commodities
63310	Biological Material	To record payment for the purchase of biological material in connection with sponsored programs. Recombinant or synthetic DNA/RNA (plasmids, cloned materials, oligonucleotides, siRNA, primers) All Viral vectors (e.g., lentivirus, retrovirus, adenovirus, AAV) Genetically-modified organisms (microorganisms, plants, insects, cells/cell lines) Human products, including blood, tissues, bodily fluids, clinical specimens Animal products - animal carcasses, or animal products including tissues, cells, blood, serum or other bodily fluids Pathogenic microorganisms (including human, animal, or plant pathogens - virus, bacteria, arthropods, insects) Toxins (produced by bacteria, virus, plants, insects) DEA Controlled Substances Select Agents/Toxins Hormones Antibodies	Materials and Supplies	Commodities
63311	Radiological Material	To record payment for the purchase of radiological material in connection with sponsored programs.	Materials and Supplies	Commodities
63315	X-ray Producing Equip Cont	To record payment for the purchase of X-ray equipment with a unit value of less than $10,000. For unit values of $10,000 or more, see account 82015. Radiation Producing Machines (XRF, XRD, radiography, minimal threat, Spectroscopy X-ray) Shielding (lead) Survey and contamination monitoring equipment (Geiger, neutron, scintillation, and LSC counters) Exposure monitoring equipment (dosimeters and area monitors)	Materials and Supplies	Commodities
63316	Lasers & Laser Sys Equip Cont	To record payment for the purchase of laser systems and laser equipment with a unit value of less than $10,000. For unit values of $10,000 or more, see account 82016. Lasers and Laser Systems (coherent, incoherent, active, used for research & academic purposes). Does not include laser printers, laser pointers, and data readers such as DVD players. Laser Measurement Equipment (photodiodes, power and energy meters) Laser Optomechanic Equipment (tables, lenses, cages, enclosures, rails, tubes, optical assemblies, shutters, amplifiers, drivers) Laser Imaging (OCT, Electrophysiology, scientific cameras, optogenetics) Laser Accessories (Laser glasses, room signage, alarms, warnings, equipment labels, shielding)	Materials and Supplies	Commodities
63998	Material&Supplies Contra	For use in financial reporting for the materials and supplies category. For accounting use only.	Materials and Supplies	Commodities
64001	Electricity	To record payment for purchased electricity from utilities suppliers.	Utilities	Not reportable
64002	Ntl & Liquid Petroleum Gas	To record payment for purchased natural and liquefied petroleum gas from utilities suppliers. This account does not include gasoline or other motorized vehicle supplies, see account 63301. For purchases of nitrogen, oxygen, and other chemicals and gases, see account 63302.	Utilities	Not reportable
64003	Utilities - Municipal Water	To record payment for purchased water from utilities suppliers. This account does not include bottled or drinking water, see account 63002; or wastewater see account 66050.	Utilities	Not reportable
64005	Water Treatment	To record payment for water treatment costs. This account includes, but is not limited to de-ionization, de-mineralization, water conditioning, and water softening.	Utilities	Not reportable
64999	Utilities Contra	For use in financial reporting for the utilities category. For accounting use only.	Utilities	Not reportable
65001	Communication - Long Dist	To record payment for long distance telephone charges. This account includes charges for telephone conferences, discounted long distance, and bulk-billed long distance.	Communications	Not reportable
65002	Communication - Parts&Supply	To record payment of parts with a unit cost of under $10,000 and supplies associated with communications equipment. See account 86002 for items with per unit costs of $10,000 or more. This account includes communication network cables and parts, telephone headsets, and internet modems and routers.	Communications	Commodities
65003	Communication - Lines & Equipment	To record payment of communication line circuits and equipment rental (such as modems) that facilitate the use of the service.	Communications	Not reportable
65011	Communication and Internet	To record payment for local telephone, satellite, and internet services. This account includes all costs associated with obtaining the described communication services.	Communications	Other Services
65013	Cable and Satellite Services	To record payment for cable and satellite services	Communications	Other Services
65998	Telecomm Contra	For use in financial reporting for the communications category. For accounting use only.	Communications	Other Services
66001	Main/Repair Furn Equipment	To record payment for the maintenance and repair of equipment, furnishings, and motor vehicles.	Repairs and Maintenance	Other Services
66002	Main/Repair Computer Software	To record payment for the maintenance and repair of computer software including computer software maintenance agreements and debugging services. This account does not include the maintenance and repair of computer hardware (see account 66004) and any subscription fee related to the IT assets ( see account 63034)	Repairs and Maintenance	Other Services
66003	Maint/Repair Bldgs	To record payment for the maintenance and repair of buildings. maintain may include small renovation projects to improve the usefulness of the space. Small means a total project cost of less than $100,000, see account 82004 for larger projects. This account includes interior decoration and exterior improvements in addition to costs incurred to preserve the buildings service capacity.	Repairs and Maintenance	Special Trade
66004	Maint/Repair Computer Equip	To record payment for the maintenance and repair of all computer equipment. This account includes labor, parts and computer warranty and maintenance agreements.	Repairs and Maintenance	Other Services
66005	Maint/Repair Infrastructure	To record payment for maintenance and repair of university infrastructure. Infrastructure consists of long-lived items such as bridges, roads, utility lines and tunnels, storm drainage, and sidewalks. This account is for small maintenance projects which is defined as a total project cost of less than $500,000. For projects of $500,000 or more, see account 82004 or when infrastructure is acquired as a part of a land purchase, see 82007.	Repairs and Maintenance	Heavy Construction
66006	Maint/Repair Grounds/Land	To record payment for maintenance and repair university facilities and other improvements to land. Facilities and improvements include parking lots, patios, paths, and retaining walls. This account is for small maintenance projects which is defined as a total project cost of less than $100,000. For projects of $100,000 or more, see account 82004 or when facilities and improvements to land are acquired as a part of a land purchase, see 82003.	Repairs and Maintenance	Other Services
66008	Main/Repair Drones	Drones maintenance and repairs: To record payment for the maintenance and repair of unmanned aerial vehicle (UAV) drones. This code includes labor with or without parts. This code does NOT include parts without labor, please see account code 63013 for parts without labor.	Repairs and Maintenance	Other Services
66050	Waste Disposal	To record payment for the cleanup, removal, and disposal of non-hazardous waste. This includes, but is not limited to, wastewater, garbage, and landscape waste removal. This account does not include hazardous waste disposal, see account 69018.	Repairs and Maintenance	Other Services
66100	Electrical Parts & Services	To record payment for maintenance and repairs under $5,000 - electrical parts & services. For University Housing use only.	Repairs and Maintenance	Special Trade
66101	HVAC Parts & Services	To record payment for maintenance and repairs under $5,000 - HVAC parts & services. For University Housing use only.	Repairs and Maintenance	Special Trade
66102	Plumbing Parts & Services	To record payment for maintenance and repairs under $5,000 - plumbing parts & services. For University Housing use only.	Repairs and Maintenance	Special Trade
66103	Maintenance & Repair Ext Build	To record payment for maintenance and repairs under $5,000 - building exteriors. For University Housing use only.	Repairs and Maintenance	Special Trade
66104	Maintenance & Repair Int Build	To record payment for maintenance and repairs under $5,000 - building interiors. For University Housing use only.	Repairs and Maintenance	Special Trade
66998	Repair & Maintenance Contra	For use in financial reporting for the repairs and maintenance category. For accounting use only.	Repairs and Maintenance	Special Trade
67101	Lease Expense (ROU)-Land	To record payment for the long term lease, qualified under GASB 87 standards, of land	Rentals and Leases	Not reportable
67102	Lease Expense (ROU)-Building	To record payment for the long term lease, qualified under GASB 87 standards, of building	Rentals and Leases	Not reportable
67103	Lease Expense (ROU)-Fac & Impr	To record payment for the long term lease, qualified under GASB 87 standards, of space, facility or improvement, including services in lieu of office or building rent	Rentals and Leases	Not reportable
67104	Lease Expense (ROU)-Equip	To record payment for the long term lease, qualified under GASB 87 standards, of equipment	Rentals and Leases	Not reportable
67105	Lease Expense (ROU)-Vehicles	To record payment for the long term lease, qualified under GASB 87 standards, of vehicles with drivers. This account does not include short-term rentals of motor vehicles. For other expenses associated with field trips, see account 69043.	Rentals and Leases	Not reportable
67106	Lease Expense (ROU)-Dep Collec	To record payment for the lease, qualified under GASB 87 standards, of depreciable collection	Rentals and Leases	Not reportable
67107	Lease Expense (ROU)-Infrastruc	To record payment for the lease, qualified under GASB 87 standards, of infrastructure	Rentals and Leases	Not reportable
67200	Short Term Rental - Other	To record payment for the short term rental, leases not qualified under GASB 87 standard, or lease of all other items not mentioned elsewhere. Short term leases are defined as leases that have a maximum possible term of 12 months or less, including any options to extend, regardless of their probability of being exercised.	Rentals and Leases	Commodities
67201	ST Rental - Furniture & Equip	To record payment for the short term rental, leases not qualified under GASB 87 standard, or lease of furniture or equipment; short term leases are defined as leases that have a maximum possible term of 12 months or less, including any options to extend, regardless of their probability of being exercised.	Rentals and Leases	Commodities
67202	ST Rental - Service Bldgs	To record payment for the short term rental, leases not qualified under GASB 87 standard, or lease of service buildings, includes service in lieu of office/building rent. short term leases are defined as leases that have a maximum possible term of 12 months or less, including any options to extend, regardless of their probability of being exercised. This account code includes, but is not limited to (lease or rental) : activity center, service buildings, shops, warehouse	Rentals and Leases	Not reportable
67203	ST Rental - Space	To record payment for the short term rental, leases not qualified under GASB 87 standard, or lease of space, including utilities in lieu of rent. This account includes, but is not limited to airplane hangar storage, boat storage, classroom, conference, exhibit space (including incidentals that are included in the rental agreement), parking, safe deposit box, and storage space.	Rentals and Leases	Not reportable
67204	ST Rental - Vehicles	To record payment for the short term rental, leases not qualified under GASB 87 standard, or leases of vehicles with drivers not associated with travel. short term leases are defined as leases that have a maximum possible term of 12 months or less, including any options to extend, regardless of their probability of being exercised. For other expenses associated with field trips, see account 69043.	Rentals and Leases	Commodities
67205	ST Rental - Lab Facilities Use	To record payment for the short term rental, leases not qualified under GASB 87 standard, or lease of laboratory facilities. short term leases are defined as leases that have a maximum possible term of 12 months or less, including any options to extend, regardless of their probability of being exercised.	Rentals and Leases	Not reportable
67999	Lease & Rental Contra	For use in financial reporting for the leases and rentals category. For accounting use only.	Rentals and Leases	Not reportable
68001	Reproduction/Printing Service	To record payment for purchased reproduction and printing services including, but not limited to, business cards, duplication of photos, forms, pamphlets, reprints, tickets and programs, UTD Copy Center and Print Shop, blueprints, bookbinding, enlargements, video and audio tape, and lamination. This account does not include contracted photographers or advertising costs, see accounts 69029 and 69024.	Printing and Reproduction	Other Services
68099	Printing & Reproduction Contra	For use in financial reporting for the printing and reproduction category. For accounting use only.	Printing and Reproduction	Other Services
69001	Membership Dues	To record the payment for professional memberships and community organization memberships for employees as part of their official university responsibilities. This account does not include registration fees for seminars or conferences, see accounts 69003 and 69041.	Membership Dues	Not reportable
69002	Tuition - Employee Training	To record the payment of tuition or fees for university employees to obtain a degree, certificate, or training associated with their official university responsibilities.	Other Operating Expenses	Not reportable
69003	Domestic Conference Fees	To record the payment of registration and conference fees for employees attending domestic seminars and conferences. This account does not include travel expenses for travel, lodging, and meals associated with attending seminars or conferences. See travel accounts in the 62XXX range.	Registration Fees, Meetings, and Conferences	Not reportable
69004	Insurance Premiums	To record the payments of authorized insurance premiums.	Insurance Costs and Premiums	Other Services
69006	Fees & Other Charges	To record payment of authorized fees and service charges not otherwise covered by more specific accounts. Payment requests must show how the payment serves a public purpose and if the university is receiving adequate consideration.	Fees and Other Charges	Not reportable
69007	Service Awards	To record payment of service awards, certificates for longevity or service, safety, awards, certificates for safe operation of equipment, awards for special professional achievement and other outstanding service for current employees and volunteers.	Other Operating Expenses	Other Services
69011	Filing Fees - Document	To record the payment of filing official documents. This includes the payment of lien filing fees, filing of titles, and any other document filed with a district or county clerk for which a fee is required by law. This also includes a fee paid to a county clerk for preparing an abstract of judgment.	Other Operating Expenses	Not reportable
69012	Court Costs	To record the payment for necessary court costs incurred by the university in any court. This includes transcription fees to court reporters.	Other Operating Expenses	Not reportable
69014	Royalty Payments	To record payments made to patent or trademark holders, including authors and composers, for the use of the underlying material. This account includes payments made to use a site or asset on the basis of output or profit.	Royalty Payments	Not reportable
69015	Settlements & Judgments	To record payment to a claimant or plaintiff for settlements and judgments, or to record payment for other legal expenses (excluding attorney's fees) that are recovered from the university.	Other Operating Expenses	Not reportable
69016	Collection Fees	Fees paid to collection agencies to collect delinquent account receivables from students or other customers.	Other Operating Expenses	Not reportable
69018	Hazardous Waste Disposal Service	To record payment for the cleanup, removal, and disposal of hazardous waste. This includes, but is not limited to, deep well disposal, landfill construction, incineration of hazardous waste, chemical waste, nuclear waste, radioactive waste, and asbestos removal. This account does not include general waste disposal, see account 66050.	Other Contracted Services	Other Services
69019	Temp Employment Agencies	To record payment to an agency for temporary employment services. All costs associated with temporary employee services should be charged to this account.	Other Contracted Services	Other Services
69021	Cleaning Services	To record payment for all cleaning services including janitorial services, linen services, uniform cleaning, and window cleaning.	Other Contracted Services	Other Services
69024	Advertising Services	To record payment for advertising costs or services including radio, television, and billboards. This account is used when design services are required in connection with printed material, or printed material is included in part of an advertising campaign. For general printing, copying, and other reproduction services, see account 68001.	Other Contracted Services	Other Services
69026	Interest Expense - Operating	To record payment for interest costs associated with capitalized leases obligations, bank accounts, and penalties. For payments based on operating agreements such as university dining, see account 69014.	Other Operating Expenses	Not reportable
69027	Freight/Delivery Service	To record payment for freight, transportation, or delivery services associated with the universities normal business or acquiring supplies and equipment for university operations.	Other Contracted Services	Other Services
69028	Postal Services	To record payment for the purchase of postal services includes postal insurance charges.	Other Operating Expenses	Not reportable
69029	Purchased Contract Services	To record payment for contracted services not included in other accounts. This includes the cost of services performed by entities or individuals other than a university employee under an agreement or contract.	Other Contracted Services	Other Services
69031	Subject Payments	To record payments to participants in research studies surveys.	Other Operating Expenses	Other Services
69032	Non UTD Student Support	To record payments, such as scholarship-like transactions, for participants in certificate or training programs although the individual may not be a formal university student.	Other Operating Expenses	Not reportable
69033	Misc Student Recruitment	To record expenses incurred for student recruitment.	Other Operating Expenses	Not reportable
69034	Physical Inventory Adjustment	To record expenses incurred for inventory adjustments. Examples include theft, damage, waste, or error.	Other Operating Expenses	Not reportable
69036	Chip Fabrication	To record expenses incurred for chip fabrication generally used in research applications.	Other Operating Expenses	Other Services
69037	Promotional Items - Authorized	To record purchase of printed pens, pencils, and other items for the recruitment of students or other promotional purposes. This code is to be used only with funds that have statutory authority to purchase promotional items. Not authorized for State funds.	Other Operating Expenses	Commodities
69038	Business Meals & Events	To record payment for non-travel related meals and events / meetings for official university business. Payment documentation should include information on who participated in the meeting, what was discussed, and where and when the meeting occurred. Payment may only be made from institutional funds (i.e. non-State of Texas funds) if those funds allow business meals to be charged.	Other Operating Expenses	Not reportable
69039	Staff Services	To record payment for contracted temporary services. Travel expenses incurred by vendor should be included as part of the total cost of services. This account does not include payments made to temporary employment agencies for staff support (see account 69019), lecturers (see account 61008), and other professional services (see accounts within the 61XXX range).	Other Operating Expenses	Other Services
69040	Business Meal-Faculty Recruitment	To record payment for non-travel-related meals and events/meetings for faculty recruitment. Payment may only be made from institutional funds (i.e., non-State of Texas funds) if those funds allow business meals to be charged.	Other Operating Expenses	Not reportable
69041	Foreign Registration Conference Fees	To record the payment of registration and conference fees for employees attending foreign seminars and conferences. This account does not include travel expenses for travel, lodging, and meals associated with attending seminars or conferences. See travel accounts in the 62XXX range.	Registration Fees, Meetings, and Conferences	Not reportable
69042	UTD Media Services	To record payment for the setup, use, and support services related to audio, visional, and other presentation and instructional media.	Other Operating Expenses	Other Services
69043	Student Travel and Field Trip Expenses	To record payment of authorized fees and service charges associated with official university field trips / student travel.	Other Operating Expenses	Not reportable
69044	Relocation Services	To record the reimbursement or direct payment of university employee relocation expenses. Payment may be made directly to a commercial transportation company, to the owner of a self-service vehicle for moving university employees' household goods and other personal items, or as reimbursement to the employee for documented expenses.	Other Operating Expenses	Not reportable
69046	Interest Payments	To record interest due on late payments.	Other Operating Expenses	Not reportable
69048	Business Meals – Seminar Lecture	To record payment for business meals with guest lecturer. This code includes visiting professors, distinguished individuals and artists presenting lectures, colloquiums, speeches, seminars, workshops, recitals or other performances. This code does not include lecturer's travel expenses. Please see account code 61008.	Other Operating Expenses	Not reportable
69049	Restocking Fees	To record payment for restocking fees.	Other Operating Expenses	Not reportable
69052	Animal Care Services	To record payment for animal care services provided by UTD animal care facility. This account does not include veterinary services or services that require a high degree of know or experience to carry-out, see account 61007.	Other Operating Expenses	Not reportable
69100	Asset Retirement Expense	To record asset retirement expenses associated with potential obligations accrued for assets that may require specialized services during the asset retirement process. For accounting use only.	Asset Retirement Obligations	Other Services
69993	Fees & Charges Contra	For use in financial reporting for the fees and other charges category. For accounting use only.	Other Operating Expenses	Not reportable
69994	Insurance Contra	For use in financial reporting for the insurance category. For accounting use only.	Other Operating Expenses	Other Services
69995	Membership Dues Contra	For use in financial reporting for the memberships and dues category. For accounting use only.	Other Operating Expenses	Not reportable
69996	Other Contract Contra	For use in financial reporting for the other contract services category. For accounting use only.	Other Operating Expenses	Other Services
69997	Registration & Meetings Contra	For use in financial reporting for the registration and meetings category. For accounting use only.	Other Operating Expenses	Not reportable
69998	Other Operating Contra	For use in financial reporting for the other operating expenses category. For accounting use only.	Other Operating Expenses	Not reportable
70002	Scholarships	To record scholarships to UT Dallas students enrolled in the upcoming or current.	Scholarships and Fellowships	Not reportable
70003	Fellowships	To record fellowships to UT Dallas students enrolled in the upcoming or current.	Scholarships and Fellowships	Not reportable
70004	Stipends	To record stipends to UT Dallas students, research assistance, and other appropriate individuals. Stipends are fixed amounts paid periodically for specific services provided to the benefit of the university.	Scholarships and Fellowships	Not reportable
70005	Taxable S/F Ship Stipends	To record housing stipends for student living in campus housing.	Scholarships and Fellowships	Not reportable
70006	GSL Loan Proceeds	To record student loans from the Federal Direct Loan Program.	Scholarships and Fellowships	Not reportable
70007	Participant Support	To record payments made to non-student participants in research studies.	Scholarships and Fellowships	Not reportable
70101	Student Participant	To record payments made to student participants in research studies.	Scholarships and Fellowships	Not reportable
70890	Scholarship Closing Adjustment	To record the year-end scholarship accrual. For accounting use only.	Scholarships and Fellowships	Not reportable
70990	Tuition Discount Offset	To record the year-end tuition discount offset. For accounting use only.	Scholarships and Fellowships	Not reportable
71000	Bad Debt Expense	To record bad debt expense. For Bursar use only.	Bad Debt Expense	Not reportable
71001	Def Lt Loan Pri Doed	To track student loan balances. For Bursar use only.	Bad Debt Expense	Not reportable
71002	Fed Per Canc-Teach10	To track student loan balances. For Bursar use only.	Bad Debt Expense	Not reportable
71003	Fed Per Canc-Teach20	To track student loan balances. For Bursar use only.	Bad Debt Expense	Not reportable
71004	Fed Per Canc-Teach30	To track student loan balances. For Bursar use only.	Bad Debt Expense	Not reportable
71005	Fed Per Canc-Disable	To track student loan balances. For Bursar use only.	Bad Debt Expense	Not reportable
71006	Fed Per Canc-Death	To track student loan balances. For Bursar use only.	Bad Debt Expense	Not reportable
71007	Fed Per Canc-High Risk 15	To track student loan balances. For Bursar use only.	Bad Debt Expense	Not reportable
71008	Fed Per Canc-High Risk 20	To track student loan balances. For Bursar use only.	Bad Debt Expense	Not reportable
71009	Fed Per Canc-High Risk 30	To track student loan balances. For Bursar use only.	Bad Debt Expense	Not reportable
71010	Fed Per Canc-Bankruptcy	To track student loan balances. For Bursar use only.	Bad Debt Expense	Not reportable
71011	Health Cancell 15%	To track student loan balances. For Bursar use only.	Bad Debt Expense	Not reportable
71012	Health Cancell 20%	To track student loan balances. For Bursar use only.	Bad Debt Expense	Not reportable
71013	Health Cancell 30%	To track student loan balances. For Bursar use only.	Bad Debt Expense	Not reportable
71014	Fed Per Can-Law enforce 15	To track student loan balances. For Bursar use only.	Bad Debt Expense	Not reportable
71015	Fed Per Can-Law enforce 20	To track student loan balances. For Bursar use only.	Bad Debt Expense	Not reportable
71016	Fed Per Can-Law enforce 30	To track student loan balances. For Bursar use only.	Bad Debt Expense	Not reportable
71017	Administrative Service Fee	To track student loan balances. For Bursar use only.	Bad Debt Expense	Not reportable
71018	Cost of Collection	To track student loan balances. For Bursar use only.	Bad Debt Expense	Not reportable
71019	Other Costs & Losses	To track student loan balances. For Bursar use only.	Bad Debt Expense	Not reportable
72000	Claims and Losses	To record specific non-operating claims and losses. For accounting use only.	Other Non-Operating Expenses	Not reportable
72100	Interest Expense on Capital Leases	To record the interest portion of direct borrowing obligations resulting from the direct or indirect acquisition of capital assets through a lease or financing agreement. For accounting use only.	Other Non-Operating Expenses	Not reportable
72101	Int Exp Land	To record the interest portion of ROU - Right of Use asset. For accounting use only.	Interest Expense	Not reportable
72102	Int Exp Building	To record the interest portion of ROU - Right of Use asset. For accounting use only.	Interest Expense	Not reportable
72103	Int Exp Facilities & Improv	To record the interest portion of ROU - Right of Use asset. For accounting use only.	Interest Expense	Not reportable
72104	Int Exp Equipment	To record the interest portion of ROU - Right of Use asset. For accounting use only.	Interest Expense	Not reportable
72105	Int Exp Vehicles & Aircraft	To record the interest portion of ROU - Right of Use asset. For accounting use only.	Interest Expense	Not reportable
72107	Int Exp Infrastructure	To record the interest portion of ROU - Right of Use asset. For accounting use only.	Interest Expense	Not reportable
72108	Int Exp SBITA	To record the interest portion of SBITA - Subscription-Based Information Technology Agreements. For accounting use only.	Interest Expense	Not reportable
73000	Impairments of Capital Assets	To record impairment losses on capital assets. For accounting use only.	Other Non-Operating Expenses	Not reportable
74001	Federal Pass - Through > 25K	To record payment of subcontracts for any portion exceeding $25,000 in order to comply with Federal costing standards. This account includes only subcontract costs to other state entities and where the originating source of funds is a Federal agency. See account 61014 when the subcontract is with a non-State agency or account 75001 when the source of funds is a State agency. For use on sponsored programs only.	Federal Sponsored Program Pass-throughs to Other State Agencies	Not reportable
74011	Federal Pass - Through < 25K	To record payment for only the first $25,000 of a subcontract in order to comply with Federal costing standards. This account includes only subcontract costs to other State entities and where the originating source of funds is a Federal agency. See account 61015 when the subcontract is with a non-State agency or account 75011 when the sources of funds is a State agency. For use on sponsored programs only.	Federal Sponsored Program Pass-throughs to Other State Agencies	Not reportable
75001	State Pass - Through > 25K	To record payment of subcontracts for any portion exceeding $25,000 in order to comply with Federal costing standards. This account includes only subcontract costs to other State entities and where the originating source of funds is a State agency. See account 61014 when the subcontract is with a non-State agency or account 74001 when the source of funds is a Federal agency. For use on sponsored programs only.	State Sponsored Program Pass-throughs to Other State Agencies	Not reportable
75011	State Pass - Through < 25K	To record payment for only the first $25,000 of a subcontract in order to comply with Federal costing standards. This account includes only subcontract costs to other State entities and where the originating source of funds is a State agency. See account 61015 when the subcontract is with a non-State agency or account 74011 when the sources of funds is a Federal agency. For use on sponsored programs only.	State Sponsored Program Pass-throughs to Other State Agencies	Not reportable
79000	Depreciation & Amortization	To record depreciation and amortization. For accounting use only.	Depreciation & Amortization Expense	Not reportable
79001	Amortization Expense - ROU	To record ROU amortization. For accounting use only.	Depreciation & Amortization Expense	Not reportable
82001	Land Purchased	To record payment for the purchase of land as authorized by law. When purchasing land with buildings, the cost of the building is accounted separately from the land.	Capital Asset Purchases	Not reportable
82002	Buildings Constructed	To record payment for complete, fully constructed buildings, generally in connection with the purchase of land. Generally, the completed structure must exceed $100,000 for use of this account.	Capital Asset Purchases	Building Construction
82003	Other Grounds Improvements	To record payment for complete, fully constructed golf facilities, parking lots, plazas and other improvements to land, generally in connection with the purchase of land. Generally, the completed structure must exceed $100,000 for use of this account.	Capital Asset Purchases	Building Construction
82004	Construction In Progress	To record payment for the new construction costs associated with a permanent structure. To record payment for major additions, alterations, installations, and reconstruction projects. Generally, the completed structure must exceed $100,000 for use of this account.	Capital Asset Purchases	Building Construction
82005	Equipment Fabrication	To record payment for all parts, materials, and inputs associated with constructing a piece of equipment. Generally, the completed item must exceed $10,000 for use of this account.	Capital Asset Purchases	Not reportable
82007	Infrastructure Improvements	To record payment for complete, fully constructed roads, bridges and utility tunnels, generally in connection with the purchase of land. Generally, the completed structure must exceed $500,000 for use of this account.	Capital Asset Purchases	Heavy Construction
82008	Computer Equipment	To record payment for the purchase of computer equipment whose unit value is $10,000 or greater and has an estimated useful life of more than one year.	Capital Asset Purchases	Commodities
82010	Equipment	To record payment for the purchase of furnishings and equipment whose unit value is $10,000 or greater and has an estimated useful life of more than one year. For golf carts and ATV see account code 82014. For on-the-road vehicles, see account 82012.	Capital Asset Purchases	Commodities
82012	Motor - Vehicles Other	To record payments for the purchase of motor vehicles capable of highway driving whose unit value is $10,000 or greater. For golf carts, see account 82014 / 63036.	Capital Asset Purchases	Commodities
82013	Drones - Capital $10,000 or more	To record payment for the purchase of motor vehicles that are capable of highway driving. For vehicles such as all-terrain vehicles (ATV's), carts, and golf carts, see account 82010.	Capital Asset Purchases	Not reportable
82014	Golf Cart - Capital over $10,000	To record payments for the purchase of golf carts and ATV whose unit value is $10,000 or greater and has an estimated useful life of more than one year. Please see account code 63036 for purchase price less than $10,000. For on the road vehicles see account code 82012.	Capital Asset Purchases	Commodities
82015	X-ray Producing Equipment Capital	To record payment for the purchase of X-ray equipment with a unit value of $10,000 or more. For unit values less than $10,000, see account 63315. Radiation Producing Machines (XRF, XRD, radiography, minimal threat, Spectroscopy X-ray) Shielding (lead) Survey and contamination monitoring equipment (Geiger, neutron, scintillation, and LSC counters) Exposure monitoring equipment (dosimeters and area monitors)	Capital Asset Purchases	Commodities
82016	Lasers & Laser System Equipment Capital	To record payment for the purchase of laser systems and laser equipment with a unit value of $10,000 or more. For unit values less than $10,000, see account 63316. Lasers and Laser Systems (coherent, incoherent, active, used for research & academic purposes). Does not include laser printers, laser pointers, and data readers such as DVD players. Laser Measurement Equipment (photodiodes, power and energy meters) Laser Optomechanic Equipment (tables, lenses, cages, enclosures, rails, tubes, optical assemblies, shutters, amplifiers, drivers) Laser Imaging (OCT, Electrophysiology, scientific cameras, optogenetics) Laser Accessories (Laser glasses, room signage, alarms, warnings, equipment labels, shielding)	Capital Asset Purchases	Commodities
82018	Biosafety Cabinets Cap $10K	To record payments for the purchase of biosafety cabinets ( tissue culture hoods) whose unit value is greater than $10,000. Please see account code 62038 for unit cost less than $10,000.	Capital Asset Purchases	Commodities
86001	Computer Software	To record payment for the purchase of computer software whose unit value is $100,000 or greater and has an estimated useful life of more than one year. This account does not include computer software under $100,000, see account 63021. For software license subscription, see account code 63034 or for software maintenance cost, see account 66002.	Capital Asset Purchases	Commodities
86002	Communication Equipment	To record payment for the purchase of internet systems, telephone systems, and other communications equipment whose unit value is $10,000 or greater and has an estimated useful life of more than one year. See account 65002 for communication equipment costing less than $10,000.	Capital Asset Purchases	Commodities
87001	Library Books & Periodicals	To record payments for physical books, collections, and reference materials to be held in a permanent library. For intangible access to library materials that the university acquires (owns), see account 87031.	Capital Asset Purchases	Not reportable
87002	Philatelic Collection	To record payments for philatelic collections at any dollar value. This account includes the collection of post stamps, postmarks and other similar items.	Capital Asset Purchases	Not reportable
87003	Works of Art	To record payments for works of art, including sculptures, at any dollar value.	Capital Asset Purchases	Not reportable
87004	Aerospace Collection	To record payments for aerospace collections at any dollar value.	Capital Asset Purchases	Not reportable
87006	Library Collections	To record payments for library collections at any dollar value.	Capital Asset Purchases	Not reportable
87007	Holocaust Collection	To record payments for holocaust collections at any dollar value.	Capital Asset Purchases	Not reportable
87008	Athenaeum / EODIAH Collection	To record payments for art history and other collections at any dollar value.	Capital Asset Purchases	Not reportable
87011	Library Subscription Print	To record payment for library subscriptions of printed material that will remain in the library's permanent collection at any value. Remain in university's possession in the life of file	Capital Asset Purchases	Not reportable
87012	Library Subscripts Electronic	To record payment for library subscriptions of electronic material that will remain in the library's permanent collection and the university has title to the underlying material, at any value. Remains in University's possession for the life of file	Capital Asset Purchases	Not reportable
87021	Microfilm	To record payment for microfilm that will remain in the libraries permanent collection at any value.	Capital Asset Purchases	Not reportable
87031	E-Access Owned	To record payment for electronic library material that will remain in the libraries permanent collection and the university has title to the underlying material, at any value.	Capital Asset Purchases	Not reportable
89991	Indirect Costs	To record sponsored approved indirect cost associated with sponsored programs. For accounting use only.	Indirect Cost Recovery on Sponsored Programs	Not reportable
89993	External Sales Overhead Expense	To record the external sales unit's assessed overhead expense. Accounting Use Only	Accounting Use Only	Not reportable
89994	Indirect Costs - HEERF	To record approved indirect cost associated with HEERF. For accounting use only.	Indirect Cost Recovery associated with HEERF.	Not reportable
89999	Capital Exp Offset	Account used to offset capital expenditures. For accounting use only.	Accounting Use Only	Not reportable
99999	Suspense/Do Not Use	Suspense account for accounting use only.	Accounting Use Only	Not reportable