(Last Modified on October 20, 2016)

The University System of Georgia (USG) uses a Standardized Chart of Accounts structure at all institutions. This standardized chart of account structure is designed to allow uniform reporting for the entire system. The standardized chart of accounts was developed to allow classification of revenues and expenditures in accordance with guidelines developed by the National Association of College and University Business Officers (NACUBO).

The standardized chart of accounts is comprised of the following Account Number Segments:

• Fund Group
• Function Code
• Funding Source Code
• Department
• Project Indicator
• Account Code
• Budget Period

These Account Number Segments are not prescribed to be used in any certain order. The accounting software being utilized by the institution will probably determine the order. .*

Topics in the section include:

• Account Coding Scheme
• Fund Groups
• Function and Sub-Function (Program) Codes
• Funding Source (Classification) Codes
• Departments
• Project Indicator (Project ID)
• General Ledger Accounts – Balance Sheet Accounts
• General Ledger Accounts – Revenue Accounts
• General Ledger Accounts – Expenditure Accounts

(Last Modified on October 20, 2016)

The standardized chart of accounts structure is comprised of the following Account Number Segments.

2.1.1 Fund Group

(Last Modified on June 13, 2019)

Fund Group A fiscal and accounting entity that has a self-balancing set of accounts in which cash and other financial resources, all related liabilities and residual equities, or balances, and changes therein, are recorded and segregated to carry on specific activities or attain certain objectives in accordance with special regulations, restrictions or limitations. A fund group is designated by a 5-digit numeric code. These standard Fund Group codes will be defined in Section 2.2, Fund Group. Institutions may use only the Fund Group Codes defined in this manual.

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2.1.2 Function Code

(Last Modified on June 13, 2019)

Function Code Public higher education institutions must follow the functional expense definitions as defined by NACUBO. A functional classification is a method of grouping expenses according to the purpose for which the costs are incurred. NACUBO industry guidance assists in consistent IPEDS Finance Survey and other general purpose external financial reporting. Function Code (PeopleSoft reference Program Code) is designated by a 5-digit numeric code. These standard Function Codes will be defined in Section 2.3, Function and Sub-Function Code. Institutions may use only the Function (Program) Codes defined in this manual.

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2.1.3 Funding Source Code

(Last Modified on June 13, 2019)

Funding Source Code is used to identify revenue sources provided or obtained for the operations of an institution. Fund source identifiers provide a lower level of detail on the broader categories of State, Federal and Other funds, but must provide at least the level of detail required by the annual appropriation act of the State of Georgia. Funding Source code - (PeopleSoft reference Classification Code) is designated by a 5-digit numeric code. This classification is used to denote the specific source of funding for both Revenues and Expenditures. These standard Funding Source Codes are defined later in Section 2.4, Funding Source Code. Institutions may use only the Funding Source (Classification) Codes defined in this manual, or those published by the University System Office – Budget Department. It should be noted that the requirement for tracking funding source is unique to the State of Georgia and is not a part of NACUBO accounting standards.

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2.1.4 Department

(Last Modified on October 20, 2016)

Department classification is used to denote the identity of an operating unit or budget unit within an institution. Department is designated by a seven-digit numeric code. The role of Department numbering shall be that of identifying organizational structure. In all instances these digits will be assigned by the institution. There is no attempt within the University System of Georgia to standardize or control department identification.

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2.1.5 Project Indicator

(Last Modified on May 1, 2019)

Project Indicator A code used to identify separate activity such as grants and gifts within a specific program identifier. Project Indicator (PeopleSoft reference Project ID) is used for the identification of projects, which may be either general or sponsored. *

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2.1.6 Account

(Last Modified on June 13, 2019)

Account A code used to identify transactional activity in detailed breakdown of types of revenues, expenditures, or balance sheet accounts. Coding for the accounts will be defined in the following:

• Section 2.7, General Ledger Accounts-Balance Sheet Accounts
• Section 2.8, General Ledger Accounts-Revenue Accounts
• Section 2.9, General Ledger Accounts-Expenditure Accounts

Although most of the codes are standardized, some flexibility is granted the institution for further breakdown where the account code ends in one or more “x” values noting Institutional Discretion. Institutions must request Institutional Discretion accounts from the Office of Fiscal Affairs – Accounting and Reporting.

When the account code is depicted in this manual as having one or more “x” values, any numeric digit combination that is not already being utilized for a standard account may be substituted for the “x”. * For example, the Account Code 1120xx Petty Cash may be used as illustrated below:

• 112000 Petty Cash
• 112001 Petty Cash – Business Office
• 112002 Petty Cash – Bookstore
• 112003 Petty Cash – Plant Operations

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2.1.7 Budget Period

(Last Modified on October 20, 2016)

Budget Period (PeopleSoft Reference Budget Reference) is the budget year in which revenues, expenses, and encumbrances originate. Budget period/reference coincides with the State of Georgia fiscal year for budget basis accounting. Note that this is not the same as GAAP basis fiscal year.

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(Last Modified on October 20, 2016)

The Fund Group numbering structure is standard, and must be used by all USG institutions. If large research institutions need additional fund groups to accomplish internal reporting, approval must be obtained from the Vice Chancellor for Fiscal Affairs at the University System Office (USO) for use of non-standard fund groups. These non-standard fund groups must be mapped into and reported consistent with the standard fund groups for financial reporting purposes.

2.2.1 Current Funds

(Last Modified on April 6, 2021)

10xxx EDUCATION and GENERAL

An accounting entity in which revenues, expenditures, and balances of funds earmarked for current operations to support the educational and general program of the college or university are recorded. Note: Restricted revenues and expenditures are to be recorded in Fund Group 20000, separately identified and matched in amount with restricted revenues.

Code	Description
10000	State Appropriations This accounting entity only should be used for state appropriated revenue and expenses.
10500	Tuition This accounting entity should be used only for tuition.
10510	E-Core Tuition (UWG Only) This accounting entity should be used by UWG only for E-Core Tuition.
10520	USG Goes Global (UWG Only) This accounting entity is used by UWG for fiscal management of USG Goes Global.
10600	Other General This accounting entity should be used for any student fees not specifically reported in another fund.
10800	Augusta University/UGA Medical Partnership

11xxx OTHER ORGANIZED ACTIVITIES

A series of accounting entities provided to record revenues, expenditures, and fund balances of specific programs unique to the State of Georgia. Only those units responsible for the operation of the activities included in this group shall make use of these codes.

Code	Institution/Agency
11015	Enterprise Innovation Institution – State Appropriations (GT)
11021	Georgia Tech Research Institute - State Appropriations (GT)
11300	Agricultural Experiment Stations – State Appropriations (UGA)
11310	Coop Extension Service – State Appropriations (UGA)
11320	Forestry Research – State Appropriations (UGA)
11325	Forestry Coop Extension – State Appropriations (UGA)
11330	Marine Extension Service – State Appropriations (UGA)
11335	Skidaway Institute – State Appropriations (UGA)
11340	Marine Institute – State Appropriations (UGA)
11360	Vet Med Ag Research – State Appropriations (UGA)
11370	Vet Med Teaching Hospital – State Appropriations (UGA)
11380	Vet Med Experiment Station – State Appropriations (UGA)
11390	Athens/Tifton Vet Labs – State Appropriations (UGA)
11500	Agricultural Experiment Station – Federal Appropriations (UGA)
11510	Coop Extension Service – Federal Appropriations (UGA)
11600	Agricultural Experiment Station – Other General (UGA)
11610	Coop Extension Services – Other General (UGA)
11615	Enterprise Innovation Institute – Other General (GT)
11620	Forestry Research – Other General (UGA)
11621	GTRI – Other General (GT)
11625	Forestry Coop Extension – Other General (UGA)
11630	Marine Extension Service – Other General (R1 Only)
11631	Coop Extension Service – Other General (R1 Only)
11632	Forestry Research – Other General (R1 Only)
11633	Marine Extension Service – Other General (R1 Only)
11634	Marine Institute – Other General (R1 Only)
11635	Skidaway – Other General (R1 Only)
11640	Marine Institute – Other General (R1 Only)
11641	GTRI - Other General (R1 Only)
11650	Georgia Archives - Other General (USO Only) Effective July 1, 2019
11700	Ga Cyber Innovation & Training - (R1 Only)
11710	Medical College of Georgia - Hospitals and Clinics (AU Only)
11810	Skidaway Institute - State Appropriation (USO Only)
11920	University System Office – State Appropriations (USO Only)
11921	University System Office - State Appropriations Delivery (USO Only)
11922	University System Office - Health Reporting (USO Only)
11923	University System Office – Dental Reporting (USO Only)
11930	Public Libraries - State Appropriation (USO Only)
11940	State Medical Education Board - State Appropriation (USO Only)
11950	Georgia Archives State (USO Only) Effective July 1, 2019

12000 AUXILIARY ENTERPRISES FUNDS

An accounting entity in which are recorded revenues, expenditures, and balances of the various business operations conducted on a campus that have as their expressed purpose the provision of services to students, faculty, and staff. Revenue is directly related to costs, but not necessarily equal per operating unit. However, revenues must be sufficient to cover costs on an overall basis, including funding the reserve for depreciation. This accounting entity is a Business Enterprise Activity that must be self-supporting in overall operations. The depreciation policy in this fund group must result in funds becoming available for property replacement.

Code	Description
12210	Auxiliary Housing An accounting entity used for expenditures of funds for institution-owned housing.
12220	Auxiliary Food Services An accounting entity used for funds expended to provide food service to students, faculty, and staff.
12230	Auxiliary Stores and Shops An accounting entity used for funds expended to provide for the operation stores and shops such as bookstores, gift shops, uniform stores, etc.
12240	Auxiliary Health Services An accounting entity used for funds expended to provide for the operation of clinics and other health services.
12250	Auxiliary Parking/Transportation An accounting entity used for funds expended to provide for the operation campus parking or transportation systems.
12260	Auxiliary Transportation An accounting entity used for funds expended to provide for the operation of campus transportation.
12270	Auxiliary Other Organizations An accounting entity used for those funds expended that cannot be logically categorized in any other defined function.
12280	Athletics An accounting entity used for those funds expended to provide for the operation of an intercollegiate athletics program.

13000 STUDENT ACTIVITIES FUNDS

Accounting entities in which the revenues, expenditures, and balances of student activity programs are recorded.

Code	Description
13000	Student Activities Fund

14000 DEPARTMENTAL SALES AND SERVICES REVENUES AND EXPENDITURES

Georgia Code 20-3-86 allows for Departmental Sales and Services (DSS) year-end fund balances to be exempt from state law concerning lapsable funds. DSS Revenues and Expenditures shall be contained in Fund Group 14000*.

Departmental Sales and Services revenues and expenditures, which include Continuing Education, have the following characteristics:

• Activity should generally be self-supporting.
• Activity should not normally use State appropriated funds.
• Revenue and associated expenses for each DSS activity should be readily identifiable; e.g., by class code, department, project indicator, etc.
• At least 50% of the revenue source must be from external sources; e.g., student, faculty, staff, general public, grantors, other institutions/agencies, etc.

Note: Revenues classified as Quasi-Revenue are definitely not Departmental Sales and Services.

Institutions should use the appropriate class codes to distinguish DSS activities/programs. Classification codes are listed under Sections 2.4.2, Continuing Education and 2.4.3 ,Departmental Sales and Services. If there are multiple activities within a class code, such as print shop, post office, etc., each one should be distinguished by department or project indicator.

Continuing Education revenues for Fund Group 14000 shall include only those fees collected for the purpose of providing non-credit instructional courses and programs designed primarily to meet the educational needs of professional and non-traditional students, as defined in the Board of Regents Policy Manual Section 7.3, Tuition and Fees.

Tuition collected for regular instructional programs, which is subject to approval by the Board of Regents, and state general fund appropriations shall not be included in Fund Group 14000. The tuition categories are defined in Section 7.3.1,Tuition of the Board of Regents Policy Manual.

Each institution shall report year-end balances of available funds in Departmental Sales and Services annually within the budgetary compliance report. Additionally, each institution must analyze available funds in Departmental Sales and Service and develop a spending plan on how they will be used to meet institutional needs on an annual basis. This spending plan must be available upon request by the Vice Chancellor for Fiscal Affairs and Treasurer.

Code	Description
14000	Department of Sales and Services-Continuing Education
14100	Department of Sales and Services-Other Effective July 1, 2019
14950	Department of Sales and Services-Georgia Archives (USO Only) Effective July 1, 2019

15000 INDIRECT COST RECOVERY AND ADMINISTRATIVE COST ALLOWANCE REVENUES AND EXPENDITURES

Georgia Code 20-3-86 allows for indirect cost recovery year-end fund balances to be exempt from state law concerning lapsable funds. Indirect Cost Recovery Revenues and Expenditures shall be contained in Fund Group 15000*. Indirect Cost Recovery Revenues that are contained in Fund 10000 are subject to lapsing.

Revenues for Fund Group 15000 may include:

1. Reimbursements to institutions that represent a percentage of direct costs charged to federal, state and other grants and contracts for administrative expenses, including depreciation and use allowances, operations and maintenance, general administration, departmental administration, library and student services. These revenues must be reconcilable back to the original grant or contract*.

   * Note: Institutions using the GeorgiaFIRST model of the PeopleSoft Financials software must include the project indicator in the transactions for revenues.

2. 1. Administrative cost allowance (ACA) that represents a fixed amount per financial aid recipient or a percentage of financial aid expenditures related to campus administered financial aid programs, such as Federal Pell Grant, Federal Supplemental Educational Opportunity Grant, Federal Work-Study and Federal Perkins Loan programs. ACA funds only may be used to offset administrative costs of these programs.

All indirect cost recovery and ACA revenues and expenditures against those revenues should be recorded using this fund code so that institutions can carry forward funds. Each institution shall annually report year-end balances of available funds in indirect cost recovery within the budgetary compliance report. Additionally, each institution must analyze available funds in indirect cost recovery and develop a spending plan on how they will be used to meet institutional needs on an annual basis. This spending plan must be available upon request by the Vice Chancellor for Fiscal Affairs and Treasurer.

16000 TECHNOLOGY FEE REVENUES AND EXPENDITURES

Georgia Code 20-3-86 allows for Technology Fee year-end fund balances to be exempt from state law concerning lapsable funds. Technology Fee Revenues and Expenditures shall be contained in Fund Group 16000*.

Revenues for Fund Group 16000 includes only those fees collected from the mandatory technology fee provided for under Section 7.3.2.1, Mandatory Student Fees of the Board of Regents Policy Manual.

All technology fee revenues and expenditures against those revenues must be recorded using this fund code so that the institutions can carry forward funds. Each institution shall annually report year-end balances of available funds in technology within the budgetary compliance report. Additionally, each institution must analyze available funds in technology and develop a spending plan on how they will be used to meet institutional needs on an annual basis in accordance with guidelines established for technology fees. This spending plan must be available upon request by the Vice Chancellor for Fiscal Affairs and Treasurer.

20000 RESTRICTED EDUCATIONAL and GENERAL

An accounting entity in which are recorded restricted revenues, expenditures, and balances of funds earmarked for current operations of the educational program of the Institution. Restricted expenditures are to be separately identified and matched in amount with restricted revenues.

21xxx RESTRICTED OTHER ORGANIZED ACTIVITIES

A series of accounting entities provided to record restricted revenues, expenditures, and fund balances of specific programs unique to the State of Georgia. Only those units responsible for the operation of the activities included in this group shall make use of these codes.

Code	Institution/Agency/Program
21015	GT – Enterprise Innovation Institute – Restricted & Sponsored
21021	GT – GTRI Restricted and Sponsored
21300	UGA – Agricultural Experiment Stations
21310	UGA – Cooperative Extension Service
21320	UGA – Forestry Research
21325	UGA – Forestry Cooperative Extension
21330	UGA – Marine Extension Service
21335	UGA – Skidaway Institute
21340	UGA – Marine Institute
21380	UGA – Veterinary Medicine Experiment Station
21390	UGA – Athens/Tifton Veterinary Laboratories
21810	UGA – Skidaway Institute-Restricted
21920	USO – Restricted
21921	USO – State Appropriation Delivery-Restricted
21922	USO – Health Insurance Reporting-Restricted
21930	USO – Public Libraries-Restricted

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2.2.2 Public Trust Funds

(Last Modified on June 13, 2019)

30000 FEDERAL LOAN FUNDS

An accounting entity in which are recorded receipts, disbursements, and balances of funds that are to be loaned to students. This fund group houses funds that are predominately federally funded.

31000 INSTITUTIONAL LOAN FUNDS

An accounting entity in which are recorded receipts, disbursements, and balances of funds that are to be loaned to students. This fund group houses funds that are predominately funded by the institution.

40000 ENDOWMENT FUNDS

An accounting entity containing funds that a donor or an outside agency has stipulated, as a condition of the gift, that the principal is to remain intact and only the income derived from investment of the funds may be expended.

41000 TERM ENDOWMENT FUNDS

An accounting entity containing funds that are recorded as temporarily restricted net assets because their expendability is restricted by donors for a period of time. During that time, the resources are temporarily restricted. At the time specified in the agreement, funds are released from the temporary restrictions, either for institutional purposes, which may be restricted or unrestricted, or to the donor or some beneficiary designated by the donor.

Note: Also refer to Section 19.2.1, Gift and Donation Reporting for more information.

42000 QUASI ENDOWMENT FUNDS

An accounting entry containing Board-designated funds that are treated like an endowment where only earnings are used. The principal is not permanently restricted as is the case with endowment funds, but it is the plan of the Board to use only the investment earnings from the fund for current programs. The intention is to provide a growing source of additional unrestricted income. This is consistent with many donors’ wishes to support programs for the long run. The principal is increased annually by the amount of bequest donations received over the budgeted amount.

Quasi Endowment funds may be either Unrestricted or Restricted. Unrestricted Quasi-endowment funds are unrestricted funds that have been designated by the Board for long-term investment. The income from these investments is for unrestricted purposes. The Board can, at any time, approve expenditures of these invested funds for unrestricted use.

Restricted Quasi-Endowment Funds are expendable Restricted Funds that have been designated by the Board for long-term investment. The income from these investments is restricted to specific operating purposes which the donor has specified. The Board can, at any time, approve expenditures of these invested funds in accordance with specific donor restrictions.

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2.2.3 Plant Funds

(Last Modified on October 20, 2016)

50000 UNEXPENDED PLANT FUNDS

An accounting entity in which the funds derived from internal and external sources are to be used for construction, maintenance, and/or acquisition of Capital Assets. The intended use of fund 50000 is to allow construction funds to be set aside for future use. When assets are purchased, the money should be transferred to the appropriate fund (i.e. fund 10000 for Educational and General assets, 12000 for Auxiliary assets, etc.) and the assets should be purchased from that fund. An alternative is to transfer assets to the appropriate fund when placed in service.

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2.2.4 Custodial Funds

(Last Modified on August 9, 2019)

60000 CUSTODIAL-FUNDS HELD FOR INDIVIDUALS, GROUPS AND ORGANIZATIONS

An accounting entity that contains funds received and administered for others. Disposition of these funds are in accord with designations and instructions of the entity for which the institution is serving as agent.

61000 CUSTODIAL-DESIGNATED SCHOLARSHIPS

An accounting entity that contains funds for designated scholarships. These funds are primarily provided by entities other than the institution, and the institution does not make the determination of who receives the scholarship.

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2.2.5 Payroll

(Last Modified on May 5, 2020)

62000 PAYROLL OPERATIONS

An accounting entity that contains funds resulting from the accounting for payroll deductions and/or payroll matching funds.

63000 PAYROLL OPERATIONS (One HCM)

An accounting entity that contains funds resulting from the accounting for payroll deductions and/or payroll matching funds.

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2.2.6 Retiree Health Benefit Fund

(Last Modified on May 5, 2020)

80000 PENSION TRUST FUND (USO AND AU ONLY)

An accounting entity that contains funds maintained for Pension Trust Funds approved by the Board of Regents.

90000 RETIREE HEALTH BENEFIT FUND (USO ONLY)

An accounting entity that contains funds maintained by the USO for the Retiree Health Benefits.

90100 OPEB RETIREE HRA ACTIVITY (USO ONLY)

An accounting entity that contains funds maintained by the USO for the Retiree Health Reimbursement Account.

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(Last Modified on October 27, 2016)

(PeopleSoft Financials - Program)

The use of the function and sub-function codes is required when recording an expenditure in all fund groups, and also is required when recording a revenue in the Auxiliary Enterprises Fund Group. Function and sub-function codes are standardized, and institutions may utilize only the function and sub-function codes that are defined in this section. Definitions for the function and sub-function codes begin with Section 2.3.1.

2.3.1 Function and Sub-Function Codes for All Fund Groups except Auxiliary Enterprises

(Last Modified on December 18, 2019)

11xxx INSTRUCTION

This function code shall include expenditures for all activities for instructional programs, including credit and noncredit courses; academic, vocational, and technical instruction; remedial and tutorial instruction; and regular, special and extension sessions. Expenditures for departmental research and public services that are not separately budgeted should also be included in this classification. This category includes expenditures for academic instruction when the primary assignment is, for example, administration - academic deans. Expenditures for department chairpersons and administrators for whom instruction is an important role are also included.

The sub-function codes are as follows:

Code	Description
11100	General Academic Instruction This sub-function includes expenses for formally organized and/or separately budgeted instructional activities that are carried out during the academic year and offered for credit as part of a formal post-secondary education degree or certificate program.
11110	Instruction (Cost Sharing) This sub-function was established to track and report cost sharing to various federal agencies and to be able to identify those expenses when preparing the Facilities and Administrative rate proposal.
11111	Summer School Instruction – (R1’s Only)
11114	Instruction Over Salary Cap
11140	Instruction-Departmental Administration – (R1’s Only)
11150	General Academic Instruction – Indirect (R1’s Only)
11200	Vocational/Technical Instruction This sub-function includes expenses for formally organized and/or separately budgeted vocational/technical instructional activities that are carried out during the academic year and offered for credit as part of a formal postsecondary education degree or certificate program. This is usually associated with IPEDS instructional program categories.
11300	Community Education This sub-function includes expenses for formally organized and/or separately budgeted instructional activities that do not generally result in credit toward any formal postsecondary degree or certificate.
11320	Cost Sharing – Community Education – (R1’s Only)
11400	Preparatory/Remedial Instruction This sub-function includes expenses for formally organized and/or separately budgeted instructional activities that give students the basic knowledge and skills required by the institution before they can undertake formal academic course work leading to a post secondary degree or certificate.
11600	Department Research Not Separately Budgeted – (R1’s Only)
11700	Teaching/Supervising in Clinic – (R1’s Only)
11900	Instructional Information Technology – (R1’s Only)

12xxx RESEARCH

This function code shall include all expenditures for activities specifically organized to produce research outcomes. The research category includes all expenses for activities specifically organized to produce research, whether commissioned by an agency external to the institution or separately budgeted by an organizational unit within the institution.  Subject to these conditions, the category includes expenses for individual and/or project research as well as that of institutes and research centers.  

This category does not include all sponsored programs, nor is it necessarily limited to sponsored research, since internally supported research programs, if separately budgeted, would be included in this category.  Expenses for departmental research that are separately budgeted are included in this category.  However, the research category does not include expenses for departmental research that are not separately budgeted.  Such expenses are included in the instructional category.

The sub-function codes are as follows:

Code	Description
12100	Individual or Project Research This sub-function includes expenses for research activities that are managed within academic departments.
12110	Research (Cost Sharing) This sub-function is used to track and report cost sharing to various federal agencies and to be able to identify those expenses when preparing the Facilities and Administrative rate proposal.
12114	Research Over Salary Cap
12115	Indirect Research – Individual or Project Research – (R1 & R2 Only)
12120	Cost Sharing – Individual or Project Research – (R1 & R2 Only)
12200	Institutes and Research Centers This sub-function includes expenses for research activities that are part of a formal research organization created to manage a number of research efforts.
12210	Indirect Research – Inst & Research Centers – (R1 & R2 Only)
12211	Indirect Research – General & Admin Expenses – (R1 & R2 Only)
12212	Indirect Research – Start-Up – (R1 & R2 Only)
12220	Cost Sharing – Inst & Research Centers (R1 & R2 Only)
12400	Departmental Research – (R1 & R2 Only)
12500	Research – Core Labs (R1 & R2 Only)
12900	Research Information Technology (R1 & R2 Only)

13xxx PUBLIC SERVICE

This function code shall include all expenditures for activities that are established primarily to provide non-instructional services to individuals and groups external to the Institution. These activities include community service programs, excluding instructional activities, and cooperative extension services. Included in this category are conferences, institutes, general advisory services, reference bureaus, radio and television, consulting, and similar non-instructional services to particular sectors of the community.

The sub-function codes are as follows:

Code	Description
13100	Community Services This sub-function includes expenses for activities organized and carried out to provide general community services, excluding instructional activities.
13110	Community Services (Cost Sharing) This sub-function is used to track and report cost sharing to various federal agencies and to identify those expenses when preparing the Facilities and Administrative rate proposal.
13114	Community Service Over Salary Cap
13120	Public Service - Community Services (Cost Sharing)
13200	Cooperative Extension Services This sub-function includes expenses for non-instructional, public service activities established as the result of cooperative extension efforts between the institution and outside agencies.
13210	Cooperative Extension Services (Cost Sharing)
13300	Public Broadcasting Services This sub-function includes expenses for operation and maintenance of broadcasting services operated outside the context of the institution’s instruction, research, and academic support programs.
13400	Externally Sponsored Public Activities (R1’s Only) This sub-function includes expenses used for other sponsored activities.
13500	Service Center - Public Service & Outreach (R1’s Only) This sub-function includes expenses for public service and outreach, excluding instructional activities.
13900	Public Service Information Technology (R1’s Only)

14xxx ACADEMIC SUPPORT

This function code shall include those funds expended primarily to provide support services for the institution’s primary missions: instruction, research, and public service. It includes:

1. Retention, preservation, and display of educational materials, for example, libraries, museums, galleries
2. Provision of services that directly assist the academic functions of the institution, such as demonstration schools associated with a department, school, or college of education
3. Media, such as audio-visual services and technology, such as computing support
4. Academic administration, including academic deans but not department chairpersons, and personnel development providing administration support and management direction to the three primary missions (instruction, research, public service)
5. Separately budgeted support for course and curriculum development

For institutions that currently charge some of the expenses directly to the various operating units of the institution, such as computing support, this category does not reflect such expenses.

The sub-function codes are as follows:

Code	Description
14100	Libraries This sub-function includes expenses for organized activities that directly support the operation of a catalogued or otherwise classified collection.
14200	Museums and Galleries This sub-function includes expenses for organized activities that provide for the collection, preservation, and exhibition of historical materials, art objects, scientific displays, etc.
14300	Educational Media Services This sub-function includes expenses for organized activities providing audiovisual and other services that aid in the transmission of information in support of the institution’s instruction, research, and public service programs.
14400	Academic Computing Support This sub-function includes expenses for formally organized and/or separately budgeted academic support information technology.
14500	Ancillary Support This sub-function includes expenses for organized activities that provide support services to the three primary programs of instruction, research, and public service, but are not appropriately classified in the previous subcategories.
14600	Academic Administration This sub-function includes expenses for activities specifically designed and carried out to provide administrative and management support to the academic programs.
14620	Research Administration – (R1’s Only)
14700	Academic Personnel Development This sub-function includes expenses for activities that provide the faculty with opportunities for personal and professional growth and development to the extent that such activities are formally organized and/or separately budgeted.
14800	Course and Curriculum Development This sub-function includes expenses for activities established either to significantly improve or to add to the institution’s instructional offerings, but only to the extent that such activities are formally organized and/or separately budgeted.

15xxx STUDENT SERVICES

This function shall include funds expended for all those activities whose primary purpose is to contribute to the physical, social, and cultural welfare of students outside of the context of the formal instruction program. It includes expenditures for student activities, cultural events, student newspapers, intramural athletics, student organizations, intercollegiate athletics (if the program is not operated as an essentially self-supporting activity and is not reported as an auxiliary), counseling and career guidance (excluding informal academic counseling by the faculty), student aid administration, and student health service (if not operated as an essentially self-supporting activity and is not reported as an auxiliary). In recent years, some institutions have created an office of enrollment management. Expenditures for such an office are best categorized in Student Services.

The sub-function codes are as follows:

Code	Description
15100	Student Services Administration This sub-function includes expenses for organized administrative activities that provide assistance and support (excluding academic support) to the students.
15200	Social and Cultural Development This sub-function includes expenses for organized activities that provide for students’ social and cultural development outside the formal academic program.
15300	Counseling and Career Guidance This sub-function includes expenses for formally organized placement, career guidance, and personal counseling services for students.
15400	Financial Aid Administration This sub-function includes expenses for activities that provide financial aid services and assistance to students.
15500	Student Admissions This sub-function includes expenses for activities related to the identification of prospective students, the promotion of attendance at the institution, and the processing of applications for admission.
15600	Student Records/Registrar This sub-function includes expenses for activities to maintain, handle and update records for students.
15700	Student Health Services (when not an Auxiliary Enterprises operation) This sub-function includes expenses for organized student health services that are not self-supporting. Health services that are self-supporting are reported as auxiliary enterprises.
15799	Student Health Services (R&R)
15900	Student Activities Program This sub-function includes expenses of the Student Activities Program.
15910	Intramural Athletics This sub-function includes expenses for support of Intramural Sports.
15920	Social and Entertainment Activities This sub-function includes expenses for support of Student Social and Entertainment Activities.
15930	Student Government This sub-function includes expenses for support of Student Government Programs.
15940	Student Publications This sub-function includes expenses for Student Publications.
15990	Other Student Services This sub-function includes expenses that cannot be logically categorized in any other Student Services function.

16xxx INSTITUTIONAL SUPPORT

This function shall include expenditures that provide activities whose primary purpose is general operational support of the institution. The Institutional Support category includes expenditures for:

1. Central executive-level activities concerned with management and long-range planning for the entire institution, such as the governing board, planning and programming, and legal services
2. Fiscal operations, including the investment office
3. Administrative data processing
4. Space management
5. Employee personnel and records
6. Logistical activities that provide procurement, storerooms, safety, security, printing, and transportation services to the institution
7. Support services to faculty and staff that are not operated as auxiliary enterprises
8. Audit services
9. Activities concerned with community and alumni relations, including development and fund raising

The sub-function codes are as follows:

Code	Description
16100	Executive Management This sub-function includes expenses for all central, executive-level activities concerned with management and long-range planning for the entire institution.
16200	Fiscal Operations This sub-function includes expenses for operations related to fiscal control and investments.
16300	General Administration and Logistical Services This sub-function includes expenses for activities related to general administrative operations and services.
16400	Administrative Computing Support This sub-function includes expenses for formally organized and/or separately budgeted administrative information technology.
16500	Public Relations This sub-function includes expenses for activities to maintain relations with the community, alumni, or other constituents.
16600	Development This sub-function includes expenses to conduct activities related to institution-wide development and fund raising.
16700	General Institutional This sub-function includes expenses that cannot be logically categorized in any other Institutional Support function.

17xxx PLANT OPERATIONS & MAINTENANCE

This function shall include all expenditures of funds for the operation, maintenance, and procurement of assets of physical plant, in all cases net of the amount charged to auxiliary enterprises, hospitals, and independent operations. It includes all expenditures for operations established to provide services and maintenance related to grounds and facilities including are utilities, fire protection, property insurance, and similar items.

The sub-function codes are as follows:

Code	Description
17100	Physical Plant Administration This sub-function includes expenses for administrative activities that directly support physical plant operations.
17200	Building Maintenance This sub-function includes expenses for activities related to routine repair and maintenance of buildings.
17210	Federal Costing – (R1’s Only)
17300	Custodial Services This sub-function includes expenses related to custodial services in buildings.
17400	Utilities This sub-function includes expenses related to heating, cooling, light and power, gas, water, and any other utilities.
17500	Landscape and Grounds Maintenance This sub-function includes expenses related to the operation and maintenance of landscape and grounds.
17600	Plant Funds This sub-function shall include expenditures in the context of Plant Funds as indicated below:
17610	Land This sub-function shall include those funds expended to purchase land, including incidental costs such as appraisal fees, title fees, legal fees, surveys, razing dilapidated structures, etc.
17620	Buildings This sub-function shall include those funds expended to purchase buildings, or to provide major additions and renovations.
17630	Improvements – Non-Buildings This sub-function shall include those funds expended for various land improvements and for other campus installations not properly classified as buildings. Examples would be landscaping, walkways, roadways, parking lots, markers, utility installations, etc.
17640	Library Collections This sub-function shall include those funds expended to purchase books, periodicals, microfilm, micro cards, catalog cards, and other material making up the collection of resource material maintained in a library.
17650	Equipment This sub-function shall include expenditures for items of material value and of long enough life to be classified as equipment. See the definition of equipment in Section 2.9.4 on page 130.
17660	Construction Work in Progress This sub-function shall include expenditures for construction projects that will become a capitalizable asset(s) when completed.
17670	Expenditures - Non Capitalized This sub-function shall include those expenditures that have been funded in the context of Plant Funds, but do not meet the definition of “capital expenditures.”
17680	Authority Lease Rentals This sub-function shall include funds expended in payment of Authority Lease Rentals.
17800	Safety and Security This sub-function shall include funds expended in payment of safety and security expenditures.

18xxx SCHOLARSHIPS AND FELLOWSHIPS

This function includes expenditures for scholarships, grants and fellowships, from restricted or unrestricted current funds, to students enrolled in credit and non-credit courses, resulting from selection by the institution or from an entitlement program. The category also includes trainee stipends, prizes, and awards. Trainee stipends awarded to individuals who are not enrolled in formal course work should be charged to instruction, research, or public service. This function shall be used except where another function more appropriately describes the cost, such as Athletic Scholarships that should be classified in Auxiliary Enterprises using function 28xxx Athletics.

Code	Description
18100	Scholarships This sub-function includes grants-in-aid, trainee stipends, tuition and fee waivers, and prizes to undergraduate students.
18200	Fellowships This sub-function includes grants-in-aid and trainee stipends to graduate students. It does not include funds for which services to the institution must be rendered, such as payments for teaching.

19xxx TRANSFERS

Code	Description
19100	Mandatory Transfers This sub-function includes transfers that are mandated by an external entity, such as the Federal government.
19200	Non-Mandatory Transfers This sub-function includes transfers that are not mandated by an external entity.

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2.3.2 Function and Sub-Function Codes for the Auxiliary Enterprises Fund Group

(Last Modified on August 22, 2019)

An auxiliary enterprise exists to furnish goods or services to students, faculty, staff, other institutional departments, or incidentally to the general public, and charges a fee directly related to, although not necessarily equal to, the cost of the goods or services. Auxiliary enterprises are managed as essentially self-supporting activities. These functional codes are provided for the proper classification within the Auxiliary Enterprises Fund Group. The sub-functions, and appropriate codes, are as follows:

Note: R & R denotes Reserve for Renewal and Replacement.

2xxxx AUXILIARY ENTERPRISES

21xxx HOUSING

This function includes expenditures of funds for institution-owned housing.

Code	Description
21100	Student Housing This sub-function includes expenditures of funds for providing housing for students.
21150	P3 Project This sub-function includes expenditures of funds related to the P3 Project.
21198	Student Housing-Capital Outlay This sub-function is used to classify capital outlay projects within the Student Housing function.
21199	Student Housing (R & R) This sub-function is used to classify renovation and repair projects within the Student Housing function.
21200	Faculty and Staff Housing This sub-function includes expenditures of funds for providing housing for Faculty and Staff.
21299	Faculty and Staff Housing (R & R) This sub-function is used to classify renovation and repair projects within the Faculty and Staff Housing function.

22xxx FOOD SERVICES

This function shall include those funds expended to provide food service to students, faculty, and staff.

Code	Description
22100	Cafeteria This sub-function shall include those funds expended to provide cafeteria food service to students, faculty, and staff.
22198	Cafeteria-Capital Outlay This sub-function is used to classify capital outlay projects within the Cafeteria function.
22199	Cafeteria (R & R) This sub-function is used to classify renovation and repair projects within the Cafeteria function.
22200	Snack Bars This sub-function shall include those funds expended to provide snack bar food service to students, faculty, and staff.
22298	Snack Bars-Capital Outlay This sub-function is used to classify capital outlay projects within the Snack Bar function.
22299	Snack Bars (R & R) This sub-function is used to classify renovation and repair projects within the Snack Bar function.

23xxx STORES AND SHOPS

Code	Description
23100	Stores and Shops This sub-function shall include those funds expended to provide for the operation stores and shops such as bookstores, gift shops, uniform stores, etc.
23198	Stores and Shops-Capital Outlay This sub-function is used to classify capital outlay projects within the Stores and Shops function.
23199	Stores and Shops (R & R) This sub-function is used to classify renovation and repair projects within the Stores and Shops function.

24xxx HEALTH SERVICES (When not a Student Services Operation)

Code	Description
24100	Health Services This sub-function shall include those funds expended to provide for the operation of clinics and other health services.
24198	Health Services-Capital Outlay This sub-function is used to classify capital outlay projects within the Health Services function.
24199	Health Services (R & R) This sub-function is used to classify renovation and repair projects within the Health Services function.

25xxx PARKING AND TRANSPORTATION

This function shall include those funds expended to provide for the operation of campus transportation and parking.

Code	Description
25100	Campus Transportation This sub-function shall include those funds expended to provide for the operation campus transportation systems.
25198	Campus Transportation-Capital Outlay This sub-function is used to classify capital outlay projects within the Campus Transportation function.
25199	Campus Transportation (R & R) This sub-function is used to classify renovation and repair projects within the Campus Transportation function.
25200	Campus Parking This sub-function shall include those funds expended to provide for the operation of Campus Parking.
25298	Campus Parking-Capital Outlay This sub-function is used to classify renovation and repair projects within the Campus Parking function.
25299	Campus Parking (R & R) This sub-function is used to classify renovation and repair projects within the Campus Parking function.

26xxx TRANSPORTATION

Code	Description
26100	Campus Transportation This sub-function shall include those funds expended to provide for the operations of campus transportation when utilizing fund 12260 for parking services.
26198	Campus Transportation-Capital Outlay This sub-function is used for capital outlay projects within the Campus Transportation function.
26199	Campus Transportation (R & R) This sub-function is used to classify renovation and repair projects within the Campus Transportation function.

27xxx OTHER ORGANIZATIONS

Code	Description
27100	Other Service Units This sub-function shall include those funds expended that cannot be logically categorized in any other defined function.
27198	Other Service Units-Capital Outlay This sub-function is used to classify capital outlay projects within the Other Service Units function.
27199	Other Service Units (R & R) This sub-function is used to classify renovation and repair projects within the Other Service Units function.

28xxx ATHLETICS

Code	Description
28100	Intercollegiate Athletics This sub-function shall include those funds expended to provide for the operation of an intercollegiate athletics program.
28198	Intercollegiate Athletics-Capital Outlay This function is used to classify capital outlay projects within the Intercollegiate Athletics function.
28199	Intercollegiate Athletics (R & R) This function is used to classify renovation and repair projects within the Intercollegiate Athletics function.

29xxx TRANSFERS – AUXILIARY ENTERPRISES

Code	Description
29100	Mandatory Transfers This sub-function is used in Auxiliary Enterprises to classify transfers mandated by an external entity, such as the Federal Government.
29200	Non-Mandatory Transfers This sub-function is used in Auxiliary Enterprises to classify transfers not mandated by an external entity

32xxx PATIENT CARE

This function shall include those funds expended for Patient Care in a hospital operated by the institution. It is not intended for use for student health services.

Code	Description
32000	Patient Care (AU Only)
32100	Teaching Concurrent w/ Patient (AU Only)
32200	Clinical Administration (AU Only)
32300	Medical Administrative Service (AU Only)
32400	Fee for Service/Other Patient (AU Only)

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(Last Modified on October 20, 2016)

This part of the account number is to serve as an indicator of the source of funding. The breakdown of the funding source for Student Fees has been further subdivided to provide classifications for revenues by semester and by graduate/undergraduate level. Funding source is used in both revenues and expenditures.

(Last Modified on June 13, 2019)

Each institution shall develop a system of departments that will reflect properly its organization. There is no standardization within the USG of coding for departments. Due to differing sizes and organizational structures of the various institutions, it would not be possible to have standardized department numbers. Standardized reporting is facilitated through the use of standardized function and sub-function codes, as noted in Section 2.3, Function and Sub-Function.

(Last Modified on October 20, 2016)

(PeopleSoft Financials - Project ID)

The Project Indicator is used for identifying sponsored projects/grants. The Project Indicator should be used in Revenue and Expenditure coding for sponsored transactions, and may also be used, if desired, in coding for Balance Sheet transactions. Additionally, the Project Indicator may be used in coding for non-sponsored projects. This will provide additional functionality in tracking expenditures for special purposes.

(Last Modified on October 20, 2016)

General Ledger Accounts are used to identify balance sheet classifications, revenue classifications, or expenditure classifications. Balance Sheet accounts include Asset accounts, Liability accounts, and Net Assets and Reserves.

2.4.1 General Operations (1xxxx)

(Last Modified on May 8, 2024)

This source of funding indicates that the funding came from State Appropriations, Student Fees, or other general revenues. Note that this does not include revenues from Departmental Sales and Services or from Sponsored Operations. The sub-functions, and appropriate codes, are as follows:

11xxx GENERAL OPERATIONS - GENERAL

Code	Description
11000	General Operations – General
11005	General Operations – Non Funded Fringe Benefits (R1s Only)
11100	General Operations – (AU & USO Only)
11200	State Appropriations – (R1s Only)
11205	State Appropriations – No Fringe (R1s Only)
11300	Other General Revenues – (R1s Only)
11305	Other General Revenues – No Fringe (R1s Only)
11500	Indirect Cost Recovery – (R1s Only)
11505	Indirect Cost Recovery – No Fringe (R1s Only)
11510	General Operations – Special Purpose – RPG
11520	General Operations – Special Purpose – Nursing Instruction
11600	Technology Fees – (R1s Only)
11605	Technology Fees – No Fringe – (R1s Only)
11800	Tuition – (R1s Only)
11805	Tuition – No Fringe – (R1s Only)
11980	Fees - Bachelor
11981	Fees Fall Semester – Bachelor (Revenue coding only)
11982	Fee Waivers Fall Semester – Bachelor (Revenue coding only)
11983	Fees Spring Semester – Bachelor (Revenue coding only)
11984	Fee Waivers Spring Semester – Bachelor (Revenue coding only)
11985	Fees Summer Semester – Bachelor (Revenue coding only)
11986	Fee Waivers Summer – Bachelor (Revenue coding only)
11987	Maymester – Bachelor (Revenue coding only)
11988	Maymester Waivers – Bachelor (Revenue coding only)
1199x	Fees Graduate
11991	Fees Fall Semester – Graduate (Revenue coding only)
11992	Fee Waivers Fall Semester – Graduate (Revenue coding only)
11993	Fees Spring Semester – Graduate (Revenue coding only)
11994	Fee Waivers Spring Semester – Graduate (Revenue coding only)
11995	Fees Summer – Graduate (Revenue coding only)
11996	Fee Waivers – Graduate (Revenue coding only)
11997	Maymester – Graduate (Revenue coding only)
11998	Maymester Waivers – Graduate (Revenue coding only)

12xxx GENERAL OPERATIONS – RESEARCH CONSORTIUM

Research Consortium codes will be assigned, as needed, by the Regents Budget Office.

13xxx GENERAL OPERATIONS – SPECIAL INITIATIVE PROGRAMS

Special Initiative codes will be assigned, as needed, by the Regents Budget Office.

14xxx GENERAL OPERATIONS – LOTTERY FUNDS

Lottery Funds codes will be assigned, as needed, by the Regents Budget Office.

15000 DOAS INDIRECT FUNDING

This source of funding is used in those years where a portion of the Institution’s State Appropriation has been funded directly to the Department of Administrative Services (DOAS) for operation of the statewide communications system. As telecommunications bills are received that are to be offset by this unique state appropriation, the journal entry to recognize the revenue and expenses will debit the appropriate expense account(s) and will credit revenue using this “15000 DOAS Indirect Funding” source.

16000 MAJOR REPAIR AND REHABILITATION FUNDS

This source of funding is used to classify State Appropriations that are made for major repairs and rehabilitations.

16500 GEORGIA STATE FINANCE AND INVESTMENT COMMISSIONS (GSFIC) FUNDS

This source of funding is used to classify funds received from GSFIC from the sale of general obligation bonds. These funds are used for expenditures made by the institution for major repair and rehabilitation. The reimbursement is treated as gift revenue.

16600 GOVERNOR’S EMERGENCY FUNDS

This source of funding is used to classify funds received from the Governor’s Office for emergency purposes.

17000 STUDENT ACTIVITIES

This source of funding is used for revenues and expenditure of Student Activity Funds to facilitate reporting. *

18000 LOAN FUND OPERATIONS

This source of funding is used for revenues and expenditures of Loan Funds to facilitate reporting.*

19000 QUASI REVENUE (NOT DSS)

This source of funding is used for Quasi Revenue not associated with Department Sales and Services.

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2.4.2 Continuing Education

(Last Modified on October 24, 2016)

40000 CONTINUING EDUCATION

This source of funding is used to classify both revenues and expenditures associated with providing continuous education programs, including continuous education program fees and sales support program costs.

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2.4.3 Departmental Sales and Services

(Last Modified on June 20, 2019)

41xxx DEPARTMENTAL SALES AND SERVICES

This source of funding is used to classify both revenues and expenditures for sales and services operations that are supported by sales or fees collected for services on a self-supporting basis. Departmental Sales and Services operations are not normally supported by state appropriations.

Code	Description
41100	Departmental Sales and Services – General
41200	Departmental Sales and Services – Community Education
41300	Departmental Sales and Services – Public Services
41400	Departmental Sales and Services – Computer Operations
41500	Departmental Sales and Services – Other
41501	Departmental Sales and Services – Federal (R1’s Only) This class is utilized for the National Science Foundation’s (NSF) Higher Education Research and Development (HERD) reporting.
41502	Departmental Sales and Services – State (R1’s Only) This class is utilized for the National Science Foundation’s (NSF) Higher Education Research and Development (HERD) reporting.
41503	Departmental Sales and Services – Local (R1’s Only) This class is utilized for the National Science Foundation’s (NSF) Higher Education Research and Development (HERD) reporting.
41504	Departmental Sales and Services – Private Industry (R1’s Only) This class is utilized for the National Science Foundation’s (NSF) Higher Education Research and Development (HERD) reporting.
41505	Departmental Sales and Services – Private Foundation (R1’s Only) This class is utilized for the National Science Foundation’s (NSF) Higher Education Research and Development (HERD) reporting.
41506	Departmental Sales and Services – General Public (R1’s Only) This class is utilized for the National Science Foundation’s (NSF) Higher Education Research and Development (HERD) reporting.
41507	Departmental Sales and Services – Study Abroad (R1’s Only) This class is utilized for the National Science Foundation’s (NSF) Higher Education Research and Development (HERD) reporting.
41900	Departmental Sales and Services – Quasi-Revenues from Distribution of Cost

42xxx AND 43xxx AUXILIARY ENTERPRISES

These are sources of funding for use within the Auxiliary Enterprise Fund Group (Fund 12000).

Code	Description
42100	Auxiliary Enterprises – Institution Operated
42181	Fees Fall Semester – Undergraduate (Revenue coding only)
42182	Fee Waivers Fall Semester – Undergraduate (Revenue coding only)
42183	Fees Spring Semester – Undergraduate (Revenue coding only)
42184	Fee Waivers Spring Semester – Undergraduate (Revenue coding only)
42185	Fees Summer Semester – Undergraduate (Revenue coding only)
42186	Fee Waivers Summer – Undergraduate (Revenue coding only)
42187	Fees Maymester – Undergraduate (Revenue coding only)
42188	Fee Waivers Maymester – Undergraduate (Revenue coding only)
42191	Fees Fall Semester – Graduate (Revenue coding only)
42192	Fee Waivers Fall Semester – Graduate (Revenue coding only)
42193	Fees Spring Semester – Graduate (Revenue coding only)
42194	Fee Waivers Spring Semester – Graduate (Revenue coding only)
42195	Fees Summer Semester – Graduate (Revenue coding only)
42196	Fee Waivers Summer – Graduate (Revenue coding only)
42197	Fees Maymester – Graduate (Revenue coding only)
42198	Fee Waivers Maymester – Graduate (Revenue coding only)
42200	Auxiliary Enterprises – Contracted Operations
42281	Fees Fall Semester – Undergraduate (Revenue coding only)
42282	Fee Waivers Fall Semester – Undergraduate (Revenue coding only)
42283	Fees Spring Semester – Undergraduate (Revenue coding only)
42284	Fee Waivers Spring Semester – Undergraduate (Revenue coding only)
42285	Fees Summer Semester – Undergraduate (Revenue coding only)
42286	Fee Waivers Summer – Undergraduate (Revenue coding only)
42287	Fees Maymester – Undergraduate (Revenue coding only)
42288	Fee Waivers Maymester – Undergraduate (Revenue coding only)
42291	Fees Fall Semester – Graduate (Revenue coding only)
42292	Fee Waivers Fall Semester – Graduate (Revenue coding only)
42293	Fees Spring Semester – Graduate (Revenue coding only)
42294	Fee Waivers Spring Semester – Graduate (Revenue coding only)
42295	Fees Summer Semester – Graduate (Revenue coding only)
42296	Fee Waivers Summer – Graduate (Revenue coding only)
42297	Fees Maymester – Graduate (Revenue coding only)
42298	Fee Waivers Maymester – Graduate (Revenue coding only)
43000	Departmental Sales and Services – Athletics
43981	Fees Fall Semester – Undergraduate (Revenue coding only)
43982	Fee Waivers Fall Semester – Undergraduate (Revenue coding only)
43983	Fees Spring Semester – Undergraduate (Revenue coding only)
43984	Fee Waivers Spring Semester – Undergraduate (Revenue coding only)
43985	Fees Summer Semester – Undergraduate (Revenue coding only)
43986	Fee Waivers Summer – Undergraduate (Revenue coding only)
43987	Fees Maymester – Undergraduate (Revenue coding only)
43988	Fee Waivers Maymester – Undergraduate (Revenue coding only)
43991	Fees Fall Semester – Graduate (Revenue coding only)
43992	Fee Waivers Fall Semester – Graduate (Revenue coding only)
43993	Fees Spring Semester – Graduate (Revenue coding only)
43994	Fee Waivers Spring Semester – Graduate (Revenue coding only)
43995	Fees Summer Semester – Graduate (Revenue coding only)
43996	Fee Waivers Summer – Graduate (Revenue coding only)
43997	Fees Maymester – Graduate (Revenue coding only)
43998	Fee Waivers Maymester – Graduate (Revenue coding only)

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2.4.4 Sponsored Operations

(Last Modified on March 26, 2019)

6xxxx SPONSORED OPERATIONS

This source of funding is used to classify both revenues and expenditures within sponsored operations.

61xxx SPONSORED OPERATIONS – FEDERAL GOVERNMENT

This source of funding is used to classify both revenues and expenditures within sponsored operations funded by the Federal Government. Further breakdowns of the 61xxx code may be utilized as needed by the institutions.

62xxx SPONSORED OPERATIONS – STATE GOVERNMENT

This source of funding is used to classify both revenues and expenditures within sponsored operations funded by state government. Further breakdowns of the 62xxx code may be utilized as needed by the institutions.

625xx SPONSORED OPERATIONS - STATE OTHER THAN GEORGIA

This source of funding is used to classify both revenues and expenditures within sponsored operations funded by other state governments. Further breakdowns of the 625xx code may be utilized as needed by the institutions.

63xxx SPONSORED OPERATIONS – LOCAL GOVERNMENT

This source of funding is used to classify both revenues and expenditures within sponsored operations funded by local government. Further breakdowns of the 63xxx code may be utilized as needed by the institutions.

64xxx SPONSORED OPERATIONS – PRIVATE

This source of funding is used to classify both revenues and expenditures within sponsored operations funded by private sources. Further breakdowns of the 64xxx code may be utilized as needed by the institutions.

65xxx SPONSORED OPERATIONS – ENDOWMENT

This source of funding is used to classify both revenues and expenditures within sponsored operations funded by endowments. Further breakdowns of the 65xxx code may be utilized as needed by the institutions.

67xxx SPONSORED OPERATIONS – UGA FOUNDATION

This classification is used to crosswalk to the UGA Foundation. Further breakdowns of the 67xxx code may be utilized as needed by UGA.

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2.6.1 Federal Stimulus Energy Grants - ECMXXX

(Last Modified on October 20, 2016)

The Project code that will be assigned to all Federal Stimulus Energy Grants awarded by the Georgia Environmental Facilities Authority (GEFA) will have ECM as the first three characters of the six-digit Project code, and the three-digit Record ID # assigned by the GEFA as the last three digits. For example, the Energy Optimization Project for Kennesaw State University will be assigned a Project code of ECM151.

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2.7.1 Asset Accounts (1)

(Last Modified on March 4, 2024)

Current Assets

11xxxx CASH, CASH EQUIVALENTS, & SHORT TERM INVESTMENTS

Code	Description
111000	Cash on Hand Funds that are not deposited at the close of a financial period. This account is to be used when the volume of cash handled is large and time limitation prohibits making a deposit. It is normally assumed that all cash received is deposited on a day-to-day basis. See Account 112000 for Petty Cash.
112000	Petty Cash Definite funds established for small purchases, controlled and accounted for as imprest funds, the total composition of which must always equal the amount of the fund. The composition of a Petty Cash Fund usually includes cash, petty cash vouchers representing disbursements from the funds, and checks. Included also in this account would be the various change funds on campus; e.g., Bookstore, Dining Hall, Vending Machines, Change Machines, etc. 1120xx Institution Discretion
118100	Cash in Bank General Operations-Demand Deposits Funds deposited in bank(s) for checking purposes. 1181xx Institution Discretion
118199	Cash Clearing-Banner
118200	Control Account – Cash – Interfund Transfers (PSFIN) Funds deposited in bank(s) for interfund transfers for institutions using the GeorgiaFIRST model of PeopleSoft Financials.
118500	Cash In Bank Payroll – Demand Deposits Funds deposited in bank(s) for payroll operations. Payroll checks to employees are issued from this account. 1185xx Institution Discretion
119100	Cash In Bank – Time Deposits (Cash Equivalent) Includes cash in bank(s) placed in short-term interest bearing instruments or saving accounts. 1191xx Institution Discretion
119200	Cash In BOR Short Term Fund (Cash Equivalent) Funds placed in the interest-bearing Board of Regents Short Term Investment Pool.
119300	Cash In Local Government Investment Pool (LGIP) (Cash Equivalent) Funds placed in the interest-bearing Local Government Investment Pool (State Investment Pool). 1193xx Institution Discretion
119400	Contracted Investment Pool (Cash Equivalent) Includes cash placed in the interest-bearing Contracted Investment Pool. 1194xx Institution Discretion
119800	Short Term Investments (90 Days – 13 Months) Includes cash invested for less than 13 months, including CDs. 1198xx Institution Discretion

12xxxx RECEIVABLES

Code	Description
121000	Student Accounts Receivables (SAR) Unpaid student fees, tuition, room and board charges, and other expenses on a deferred payment; i.e., vocational rehabilitation, etc. 121xxx Institution Discretion, except where standardized below
121999	Allowance for Doubtful Accounts – Student Accounts Specifically identified Student Accounts Receivable likely to become uncollectible.
122000	Receivables – Student Notes Unpaid student loans secured by promissory notes. 122xxx Institution Discretion, except where standardized below
122997	Loans Issued During CY for Cash Flow (Contra Acct)
122998	Loans Issued During CY for Cash Flow
122999	Allowance for Doubtful Accounts – Student Notes Specifically identified Student Notes Receivable likely to become uncollectible.
123000	Receivables – General Appropriation Allotments State appropriations due at the close of a reporting period. 1230xx Institution Discretion
123999	Allowance for Doubtful Accounts – Appropriations Specifically identified State Appropriations Receivable that are likely to become uncollectible.
124000	Receivables – Federal Funds Amounts due from federal agencies for earned portions of approved grants, contracts, or programs. 1240xx Institution Discretion
124996	Capital AR for Cash Flow
124997	Operating Federal AR for Cash Flow (Contra Acct)
124998	NonOperating Federal AR for Cash Flow
124999	Allowance for Doubtful Accounts – Grants and Contracts Federal Specifically identified Federal Funds Receivable likely to become uncollectible.
125000	Due From Other State Agencies Receivables due from other state agencies.
125002	AR-State Grants
125004	AR-Dual Appointment/Joint Employment
125005	AR-Insurance Premiums (USO Only)
125006	AR-Due from Regents System Office
125007	AR-Due from Institutions (USO Only) P3 Auxiliary Used to record accounts receivables from the institutions associated with the P3 Auxiliary Project.
125008	AR-Due from USO P3 Auxiliary Used to record refunds due to institutions associated with P3 Auxiliary Collection Services – Primarily Title IV Funding Adjustments
125010	AR-DOAS Insurance
125020	AR-GSFIC MRR Projects (Bond Funds) Used to record MRR funds received via Bond Funds.
125100	AR-Other State Agency
125181	AR-Georgia On My Line
125600	Due from GFSIC Receivables due from Georgia State Financing and Investment Commission.
125700	Due from GSFC Receivables due from the Georgia Student Finance Commission
125999	Allowance for Doubtful Accounts – Grants and Contracts, State and Other Specifically identified State Funds Receivable likely to become uncollectible. 125xxx Institution Discretion
126000	Due From Other Funds (Detail) Amounts of funds loaned temporarily to other fund groups; for example, General Funds loaned to Plant Funds group. 1260xx Institution Discretion
126700	Due From Other USG Institutions To record payables due from other institutions for collaborative ventures (Examples include GOML, eCORE, WebMBA, and eMajor.) Note: See account 218700 for funds due to other USG institutions. 1267xx Institution Discretion
126800	Due from Component Units, Current Funds due from one or more component units of the College or University. Current portion. Note: This does not include lease payments. 1268xx Institution Discretion
126900	Due from Component Units, Noncurrent Funds due from one or more component units of the College or University. Noncurrent portion. Note: This does not include lease payments. 1269xx Institution Discretion, except where standardized below
126960	Due From USO-Capital Liability Reserve Fund
126970	Due from Institutions – Capital Liability Reserve Fund Used to record cash draws from the capital reserve fund and may only be used in situations approved by the USO Office of Fiscal Affairs.
127100	Receivables-Other, Current Any other receivable not properly classified in the codes listed above. 1271xx Institution Discretion, except where standardized below
127180	Accounts Receivable – Other, Non-Current
127199	Allowance for Doubtful Accounts – Receivables Other Specifically identified Receivables – Other likely to become uncollectible.
127200	Receivables – Local Funds 1272xx Institution Discretion, except where standardized below
127299	Allowance for Doubtful Accounts – Local Funds Specifically identified Receivables – Local likely to become uncollectible.
127300	Receivables – Private Funds 1273xx Institution Discretion, except where standardized below
127399	Allowance for Doubtful Accounts – Private Funds Specifically identified Receivables – Private likely to become uncollectible.
127400	Lease Receivable - Current
127450	Sublease Receivable - Current
127500	Lease Receivable - Non-Current
127550	Sublease Receivable - Non-Current
127600	P3 or Service Concession Arrangement - Current
127700	P3 or Service Concession Arrangement - Non-Current
128000	Clearing Accounts An intermediate account used when: 1. Reimbursing the payroll bank account and recording payroll expense; or 2. Matching accounting transactions in the primary accounting system to transactions interfaced from another major software system, such as the student information system. The following accounts have been standardized in this area:
128001	AR Clearing – LOA Employee
128002	AR Clearing – COBRA
128003	AR Clearing – Banner Used to match transactions from the Banner Student System for amounts owed to the institution Note: For institutions using the GerogiaFIRST model of the PeopleSoft Financials software, Account 128003 is used for payments made through the Banner Student Information System to post these payments into the PeopleSoft AR module, and is populated by the Banner interface and the AR interface. This account should not have manual journal entries made to it.
128004	AR Clearing – Third Party
128005	Direct Bill Clearing
128998	AR Clearing – Banner Suspense
129000	Receivables in Subsidiary Ledger Use this account series for receivables in subsidiary ledgers, such as the PeopleSoft Financials Accounts Receivable module. The following accounts have been standardized in this area: 129xxx Institution Discretion, except where standardized below
129110	AR – NSF Checks
129120	AR – NSF Web Checks
129210	Direct Bill AR – Retiree
129211	AR Retirement Benefits
129220	Direct Bill AR – LOA
129230	Direct Bill AF – COBRA
129240	AR – Tax Sheltered Annuity
129250	AR – Continuing Education
129260	AR – TIAA
129999	Allowance for Doubtful Accounts – Subsidiary Ledger An estimated value of the Receivables in Subsidiary Ledger likely to become uncollectible.

13xxxx PREPAID ITEMS

Code	Description
131000	Prepaid Rents and/or Leases Amounts paid in advance on leases or rents of buildings. Use of this account is primarily for situations in Auxiliary Enterprises where it is desired to record the expense in the proper accounting period. 1310xx Institution Discretion
132100	Prepaid Expenses Amounts paid in advance for expenses. The expense should be recorded in the proper accounting period by debiting the proper expense account and crediting prepaid expenses. 1321xx Institution Discretion, except where standardized below
132160	Prepaid Travel Agent, Airfare, Hotel, Etc. – Employee
132170	Prepaid Travel Agent, Airfare, Hotel, Etc. – Non-Employee
132200	Prepaid Salaries 1322xx Institution Discretion
132300	Travel Advance – Employees Amounts advanced to employees to cover expenses on pre-approved authorizations to travel on institutional business.
132310	Travel Advance – Employee Clearing 1323xx Institution Discretion
132400	Travel Advance – Student Amounts advanced to students to cover expenses on pre-approved authorizations to travel on institutional business. Normally, these travel advances are paid from Student Activity or Athletic type funds.
132410	Travel Advance – Student Clearing 1324xx Institution Discretion
132900	Other Advances Includes other advances not covered elsewhere.
132910	Other Advances – Clearing 1329xx Institution Discretion
133100	Cash Advance – Control Includes pre-paid items related to cash advances. 1331xx Institution Discretion
133200	Prefunded Capital Assets Funds put on deposit with GSFIC to be used for capital building projects. 1332xx Institution Discretion
133300	Prepaid Renewal and Replacement To record prepayments for renewal and replacement. 1333xx Institution Discretion
139000	Other Pre-paids (Specify) Includes other pre-paids not covered elsewhere.
139100	P-Card Clearing Account Used in matching the payment to bank for purchasing card activity to the interface posting from the purchasing card detail. 1391xx Institution Discretion

14xxxx INVENTORIES

Code	Description
141000	Inventories Office supplies, fuel, building supplies, and other materials not yet charged as expense but carried in stock in general storerooms for future issue. This account is also to include pharmaceutical and dietary food as would be unique to a hospital and clinic operation. A physical count of stores should be taken as of June 30th, each year. This account should be adjusted so that it reflects actual dollar amount on hand, and may be adjusted as appropriate to balance with perpetual inventory systems. 1410xx Institution Discretion
142000	Merchandise For Resale: Merchandise purchased for resale in various units within Auxiliary Enterprises; e.g., food services, bookstores, vending machine operations, etc. A physical count of merchandise for resale should be taken as of June 30th, each year. This account should be adjusted so that it reflects actual dollar amount on hand, and may be adjusted as appropriate to balance with perpetual inventory systems. 142xxx Institution Discretion

Non-Current Assets

15xxxx INVESTMENTS

Code	Description
151000	Government Securities
151100	US Treasury Investments Cash invested in U.S. Treasury investments would be classified here.
151200	US Agency Investments – Explicitly Guaranteed Cash invested in explicitly-guaranteed U.S. Agency investments would be classified here.
151300	US Agency Investments – Implicitly Guaranteed Cash invested in implicitly-guaranteed U.S. Agency investments would be classified here.
152000	Common & Preferred Stock
152100	Common & Preferred Stock – Domestic The value of domestic common and preferred stock owned by the institution. 1521xx Institution Discretion
152200	Common & Preferred Stock – International The value of international common and preferred stock owned by the institution. 1522xx Institution Discretion
152300	Equity Mutual Fund – Domestic The value of domestic equity mutual funds owned by the institution. 1523xx Institution Discretion
152400	Equity Mutual Fund – International The value of international equity mutual funds owned by the institution. 1524xx Institution Discretion
152500	Foreign Investments
153000	Bonds 1530xx Institution Discretion
153100	Bonds – Corporate The value of bonds owned by the institution.
153200	Bonds – Municipal Obligation The value of municipal obligation bonds owned by the institution.
153300	Bonds – General Obligation The value of general obligation bonds owned by the institution.
153400	Bonds – Corporate Mortgage Backed The value of corporate mortgage-backed bonds owned by the institution.
153500	Mutual Bond Fund The value of mutual bond funds owned by the institution.
154000	Real Estate Mortgages The value of real estate mortgages owned by the institution. 1540xx Institution Discretion
155000	Real Estate The value of real estate owned by the institution. 1550xx Institution Discretion
156000	University System Buildings The value of University System buildings owned by the institution. 1560xx Institution Discretion
157000	Contracted Investment Pool-Non-Current The value of the institution’s share of the University System’s Contracted Investment Pool that is considered non-current.
157100	BOR Investment Pool – Legal Fund The value of the institution’s share of the Legal Fund of the BOR Investment Pool.
157200	BOR Investment Pool – Balanced Fund The value of the institution’s share of the Balanced Income Fund of the BOR Investment Pool.
157300	BOR Investment Pool – Total Return Fund The value of the institution’s share of the Total Return Fund of the BOR Investment Pool.
157400	BOR Investment Pool – Diversified Fund The value of the institution’s share of the Diversified Fund of the BOR Investment Pool.
157500	Georgia Extended Asset Pool The value of the institution’s share of the Georgia Extended Asset Pool.
157900	Other Investment Pool The value of the institution’s share of any other investment pool(s). 1579xx Institution Discretion
158000	Non-Current – Assets 1580xx Institution Discretion
158100	Non-Current – Cash Cash that is externally restricted and cannot be used to pay current liabilities.
158200	Non-Current – Short-Term Investments Cash that is externally restricted and classified as a short-term investment.
158300	Non-Current – Investments (Externally Restricted)
159000	Other Investments Includes the value of all other investments not recorded elsewhere. 159xxx Institution Discretion

16xxxx INVESTMENT IN PLANT*

Code	Description
161000	Land & Land Improvements Includes actual contract price of land purchased and costs incidental to acquisition, preparation, and improvement for use; i.e., appraisal fees, title fees, surveys, razing dilapidated structures, etc. Land is the surface or crust of the earth, which can be used to support structures, and may be used to grow crops, grass, shrubs, and trees. Land is characterized as having an unlimited life (indefinite). Land improvements consist of betterments, site preparation, and site improvements (other than buildings) that ready land for its intended use. The costs associated with improvements to land are added to the cost of the land.
161100	Leased Land & Land Improvements Includes Land and Land Improvements otherwise meeting the description of 161xxx, but obtained through capital lease instead of direct purchase. A land lease is a capital lease if the lease transfers ownership to the lessee by the end of the lease term, or meets other qualifying conditions.
162000	Buildings & Building Improvements Includes initial costs of buildings plus major additions and renovations. A building is a structure that is permanently attached to the land, has a roof, is partially or completely enclosed by walls, and is not intended to be transportable or moveable. Building Improvements are capital events that materially extend the useful life of a building or increase the value of a building, or both. Care should be taken to exclude any costs that by definition are to be included in operation and maintenance of physical plant.
162100	Leased Buildings and Building Improvements Includes Buildings and Building Improvements otherwise meeting the description of 162xxx, but obtained through capital lease instead of direct purchase. A building lease is a capital lease if the lease transfers ownership to the lessee by the end of the lease term, or meets other qualifying conditions.
162190	Accumulated Depreciation - Leased Buildings & Bldg Improvements
162900	Accumulated Depreciation - Buildings & Building Improvements Includes the total amount of depreciation expense charged to Buildings & Building Improvements.
163000	Facilities and Other Improvements Includes assets (other than general use buildings) built, installed or established to enhance the quality or facilitate the use of land for a particular purpose. Other Improvements are depreciable improvements made to a facility or to land that should be capitalized as a betterment if the improvement is at the capitalization threshold, or the expenditure increases the life or value of the asset by 25% of the original cost or life period.
163100	Leased Facilities and Other Improvements Includes Facilities and Other Improvements otherwise meeting the description of 163xxx, but obtained through capital lease instead of direct purchase. A Facilities/Other Improvement lease is a capital lease if the lease transfers ownership to the lessee by the end of the lease term, or meets other qualifying conditions.
163190	Accumulated Depreciation - Leased Facilities & Other Improvements
163900	Accumulated Depreciation - Facilities and Other Improvements Includes the total amount of depreciation expense charged to Facilities and other Improvements.
164000	Library Collections Includes all costs of books, journals, periodicals, microfilm, micro cards, audio/visual media, computer-based information, manuscripts, maps, documents, catalog cards, and similar items that provide information essential to the learning process or which enhance the quality of academic, professional or research libraries. This account should not include Subscription Based IT Arrangements (SBITA’s), which should be recorded in account number 168420 SBITA - Library Collections.
164010	Library Collections – General Acquisitions
164020	Library Collections – Donated Includes donated books, journals, periodicals, microfilm, micro cards, audio/visual media, computer-based information, manuscripts, maps, documents, catalog cards, and similar items that provide information essential to the learning process or which enhance the quality of academic, professional or research libraries.
164900	Accumulated Depreciation – Library Collections Includes the total amount of depreciation expense for Library Collections that do not meet the definition of a Subscription Based IT Arrangement (SBITA’s).
165000	Equipment Fixed or movable tangible assets to be used for operations, the benefits of which extend beyond one year from date of acquisition and rendered into service. Note: Only equipment having a value of $5,000 or greater shall be capitalized. Equipment having a value of $3,000 to $4,999 shall be expensed, but not capitalized, and tracked in an inventory system.
165100	Leased Equipment Includes equipment otherwise meeting the description of 165xxx, but obtained through capital lease instead of direct purchase. An equipment lease is a capital lease if the lease transfers ownership to the lessee by the end of the lease term, or meets other qualifying conditions.
165190	Accumulated Depreciation – Leased Equipment
165900	Accumulated Depreciation – Equipment Includes the total amount of depreciation expense charged to Equipment.
167000	Infrastructure Long-lived capital assets that normally are stationary in nature and can be preserved for a significantly greater number of years than most capital assets. Infrastructure assets are often linear and continuous in nature.
167100	Leased Infrastructure
167190	Accumulated Depreciation – Leased Infrastructure
167900	Accumulated Depreciation – Infrastructure Includes the total amount of depreciation expense charged to Infrastructure.
168000	Capitalized Collections – Non-Depreciable
168100	Capitalized Collections – Depreciable Collections or individual items, such as works of art and historical treasures, of significance owned by an institution that are not held for financial gain, but rather for public exhibition, education, or research in furtherance of public service.
168200	Intangible Assets Software or intellectual property assets that does not have a physical presence. This account does not include intangible right to use assets such as Subscription Based IT Arrangements (SBITA’s) and Leases.
168210	Purchased & Developed Software To record software acquired and/or internally developed or modified for an institution’s internal needs that meets the threshold for capitalization as an intangible asset. This account should not be used for Subscription Based IT Arrangements (SBITA’s). Refer to Section 7.10 Intangible Assets in this manual for further information.
168215	Financed Purchased Software
168220	Water, Timber, & Mineral Rights and Easements Includes intangible assets related to water rights, timber rights, mineral rights and easements.
168230	Patents, Trademarks and Copyrights Includes intangible assets related to patents, trademarks and copyrights
168300	Leased Intangibles To record an intangible right to use asset in the CAPITAL LEDGER for leases that convey the right to use another entity’s nonfinancial asset (the underlying asset) as specified in a contract for a period of time in an exchange or exchange-like transaction. Please see the accounts listed below for specific intangible right to use assets. For additional information, please see Section 7.11 Leased Assets in the USG Business Procedures Manual.
168309	Accum Depr - Leased Intangibles To record the amortization of leases for intangible right to use assets in the CAPITAL LEDGER. Please see the accounts listed below for specific intangible right to use assets. For additional information, please see Section 7.11 Leased Assets in the USG Business Procedures Manual.
168310	Leased Land & Land Improvements To record an intangible right to use asset in the CAPITAL LEDGER for leased land and land improvements.
168319	Accumulated Depreciation-Leased Land and Land Improvements To record the amortization of intangible right to use leases for leased land and land improvements in the CAPITAL LEDGER.
168320	Leased Buildings and Building Improvements To record an intangible right to use asset in the CAPITAL LEDGER for leased buildings and building improvements.
168329	Accum Depr - Leased Buildings and Building Improvements To record the amortization of intangible right to use leases for leased buildings and building improvements in the CAPITAL LEDGER.
168330	Leased Facilities and Other Improvements To record an intangible right to use asset in the CAPITAL LEDGER for leased facilities and other improvements.
168339	Accum Depr - Leased Facilities and Other Improvements To record the amortization of intangible right to use leases for leased facilities and other improvements in the CAPITAL LEDGER.
168340	Leased Equipment To record an intangible right to use asset in the CAPITAL LEDGER for leased equipment.
168349	Accum Depr - Leased Equipment To record the amortization of intangible right to use leases for leased equipment in the CAPITAL LEDGER.
168350	Leased Infrastructure To record an intangible right to use asset in the CAPITAL LEDGER for leased infrastructure.
168359	Accum Depr - Leased Infrastructure To record the amortization of intangible right to use leases for leased infrastructure in the CAPITAL LEDGER.
168390	Leases in Progress To record costs incurred prior to the commencement date of intangible right to use leases, including all ancillary charges necessary to place the leased assets into service, that are in progress at year-end. This account should not be used for financed/purchased leases.
168400	Intangible Rights of Use in Progress To record costs incurred prior to the commencement date, including all ancillary charges necessary to place the intangible right-to-use assets into service, that are in progress at year-end. This account should not be used for Financed/Purchased Software nor Financed/Purchased Leases.
168410	SBITA - Software To record Subscription Based IT Arrangements (SBITA’s) that meet the threshold for capitalization other than SBITA’s for Library Collections, which should be recorded in account number 168420 SBITA - Library Collections. Refer to Section 7.10 Intangible Assets in this manual for further information.
168419	SBITA Accumulated Depreciation - Software To record accumulated amortization for capitalized Subscription Based IT Arrangements (SBITA’s) other than accumulated amortization for Library Collection SBITA’s, which should be recorded in 168429 SBITA Accumulated Amortization - Library Collections. Refer to Section 7.10 Intangible Assets in this manual for further information.
168420	SBITA - Library Collections To record Subscription Based IT Arrangements (SBITA’s) for Library Collections that meet the threshold for capitalization. Refer to Section 7.10 Intangible Assets in this manual for further information.
168429	SBITA Accumulated Depreciation - Library Collections To record accumulated amortization for capitalized Subscription Based IT Arrangements (SBITA’s) for Library Collections. Refer to Section 7.10 Intangible Assets in this manual for further information.
168490	SBITA’s in Progress To record costs incurred prior to the commencement date of Subscription Based IT Arrangements (SBITA’s), including all ancillary charges necessary to place the SBITA into service, that are in progress at year-end. This account should not be used for financed/purchased software.
168900	Accumulated Depreciation – Capitalized Collections Includes the total amount of depreciation expense charged to Capitalized Collections.
168910	Accumulated Depreciation – Purchased Software To record accumulated depreciation for capitalized purchased and developed software recorded in account number 168210 Purchased & Developed Software.
168915	Accumulated Depreciation – Financed Software Accumulated depreciation related to financed software.
168920	Accumulated Depreciation – Water, Timber & Mineral Rights and Easements Accumulated depreciation related to capitalized water rights, timber rights, mineral rights and easements.
168930	Accumulated Depreciation – Patents, Trademarks and Copyrights Accumulated depreciation related to capitalized patents, trademarks and copyrights.
169000	Construction Work In Progress The economic construction activity status of buildings and other structures, infrastructure, additions, alterations, reconstruction, installation, and maintenance and repairs that are substantially incomplete.
169900	Software Development in Progress - Purchased/Financed Purchase To record costs incurred after the planning and designing phase for internal-use software that is not complete at year-end. This account should not be used for Subscription Based IT Arrangements (SBITA’s).

17xxxx DEFERRED OUTFLOWS OF RESOURCES

Code	Description
170000	Deferred Outflows of Resources Used to account for consumption of assets applicable to a future period. Examples would be Service Concession agreements and grants paid in advance of meeting grant time requirements, when all other eligibility requirements have been met.
170100	Deferred Outflows of Resources – Debt Refunding This is associated with the implementation of GASB 65. In current refunding and advanced refundings that result in defeasance of debt, the difference between the reacquisition price and the net carrying amount of the old debt should be reported as deferred outflows of resources or inflow of resources and recognized as a component of interest expense over the life of the debt.
170200	Deferred Outflows of Resources – Defined Benefit Pension Plan
170500	Deferred Outflows of Resources – Other Post Employment Benefits (OPEB)
170900	Deferred Outflows of Resources – Other

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2.7.2 Liability Accounts (2)

(Last Modified on July 19, 2023)

Current Liabilities

21xxxx LIABILITIES - GENERAL

Code	Description
211000	Accounts Payable (AP Module Only) Includes all unpaid obligations as evidenced by purchase orders, contracts, and confirmations for materials and services.
211400	Accounts Payable – General 2114xx Institution Discretion
211450	Accounts Payable – Capital Asset Purchases
211499	Interest Payable – Capital Leases Interest that has accrued for the current reporting period but has not yet been paid.
211500	Accounts Payable – (Expense Module Only) Includes all unpaid obligations as evidenced by expense reports and travel authorizations*. *Note: This account is for institutions using the Travel & Expenses module in the GeorgiaFIRST model of the PeopleSoft Financials software.
211600	Accounts Payable – P Card Only 2116xx Institution Discretion
211800	Accounts Payable – AR Refunds
211900	Construction Contracts Payable/Construction Retainage Payable The amount of Construction Contracts Payable and Construction Retainage Payable at the end of the fiscal year. This account will be utilized for GAAP ledger entries at the end of the fiscal year.
211950	Construction Retainage Payable – NonCapital
211960	Construction Contracts Payable – NonCapital
211970	Construction Retainage Payable – Capital
211980	Construction Contracts Payable – Capital
211999	Accounts Payable – RSA/Error Includes all funds from rounding suspense accounts/errors.
212100	Accrued Expenses – Personal Services Includes any amounts accrued as of the end of a fiscal period for personal services. It is appropriate to accrue Personal Services on any fraction of a payroll transpiring on and prior to June 30th.
212200	Accrued Expenses – Non Personal Services Includes any amounts accrued as of the end of a fiscal period for non personal services. 2122xx Institution Discretion
213100	Payroll Deduction – Dependent Spending Account
213200	Payroll Deduction – Medical Spending Account
214000	Deposits Includes receipts for various purposes which institutions may be required to repay in whole or in part. They include deposits for breakage, room rental contracts, keys, library books, and reservations for admission to the institution or to the resident halls. 214xxx Institution Discretion
215000	Sales Tax Payable Sales Tax collected and not yet forwarded to the State Department of Revenue. 215xxx Institution Discretion
216000	Advances – Tuition And Fees Payments made to the institution in advance for tuition and fees of a subsequent period. Note: Use Account range 217XXX for advances related to residence halls, dining halls, continuing education, and other non-credited course related fees. 216xxx Institution Discretion
217000	Advances – Other Includes payments made to the institution in advance for services to be rendered in a subsequent period. Examples are amounts collected in advance for residence halls, dining halls, continuing education and other non-credited course related fees. (Example: Nursing test fees.) Note: Use Account range 216XXX for advance payment of tuition and fees. 217xxx Institution Discretion, except where standardized below
217800	Advances – Research, Non-Operating
217900	Advances – Research, Operating
218000	Due To Other Funds (Detail) Includes amounts that have been borrowed temporarily from other fund groups and will be repaid. Note: See Account 126xxx for funds due from other funds.
218100	Due To USO – Capital Liability Reserve Fund, Current Used to record cash draws from the capital liability reserve fund and may only be used in situations approved by the USO Office of Fiscal Affairs.
218101	Due To USO – Capital Liability Reserve Fund, Non-Current
218200	Due to Institutions (USO ONLY) – Primarily Title IV Funding Adjustments Used to record refunds due to the institutions associated with P3 Auxiliary Project Collection Services – Primarily Title IV Funding Adjustments.
218500	Due to Institutions (USO ONLY) – P3 Auxiliary Project Used to record payments due to the institutions associated with the P3 Auxiliary Project
218700	Due to Other USG Institutions To record payables due to other institutions for collaborative ventures (i.e. GOML, eCore, WebMBA, eMajor, etc.) Note: See account 126700 for funds due from other USG institutions. 2187xx Institution Discretion
218800	Due to Component Units, Current Funds due to one or more component units of the College or University. Current portion. Note: This does not include lease payments. 2188xx Institution Discretion
218900	Due to Component Units, Non-current Funds due to one or more component units of the College or University. Non-current portion. Note: This does not include lease payments. 2190xx Institution Discretion
219100	Other Liabilities (Detail) Includes any items not recorded above.
219101	Pollution Remediation, Current
219102	Pollution Remediation, Non-Current
219103	Claims and Judgements, Current
219104	Claims and Judgements, Non-Current
219105	Other Liabilities, Non-Current
219110	Campus Card Clearing
219111	Financial Aid Book Vouchers 2191xx Institution Discretion
219300	SBITA Obligation Capital, Current To record the current portion of the liability for Subscription Based IT Arrangements (SBITA’s) that meet the threshold for capitalization. Refer to Section 7.10 Intangible Assets in this manual for further information.
219400	Lease Purchase Obligations, Current Includes unpaid obligations on Lease Purchase contracts – Current Portion. 2194xx Institution Discretion, except where standardized below
219490	Lease Purchase Obligations – Noncapital Asset, Current
219500	Notes and Loans Payable, Current Liability for notes and loans incurred by the College or University. Current Portion. Note: Limited use. Discuss with USO before using. 2195xx Institution Discretion, except where standardized below
219590	Notes and Loans Payable – Noncapital Asset, Current
219600	Liabilities Under Split Interest Agreements, Current
219700	Asset Retirement Obligation (ARO) - Liability, Current To record the current portion of a legally enforceable liability associated with the retirement of a tangible capital asset.
219800	Other Liabilities – Banner Clearing Used for matching accounting transactions in the primary accounting system to transactions interfaced from the Banner Student Information System.
219801	Unapplied Cash
219802	Unapplied Financial Aid
219803	Banner Clearing – Financial Aid
219804	Banner Clearing – eRefunds
219805	AP Clearing-Banner Webcheck Clearing account for Banner webcheck payments
219820	AP Clearing-Banner Clearing account for Banner refund check processes in PeopleSoft Accounts Payable
219840	Contract Clearing-Banner Clearing account for Banner third party contract payments
219850	Student Financial Aid Payables Refunds returned from the third party vendor that are due to the students.
219851	Student Refunds Refunds are posted to this account when processed, then cleared once the money is disbursed.
219895	Unapplied Waivers Clearing Account B used on all waiver detail codes in Banner. Undistributed exemptions. 2198xx Institution Discretion
219900	Other Liabilities – Miscellaneous Clearing Used for matching accounting transactions in the primary accounting system to transactions interfaced for other major software systems. 2199xx Institution Discretion

22xxxx LIABILTIES – PAYROLL

Code	Description
221100	Payroll Deduction – FICA Deductions from Employees for FICA taxes.
221500	Payroll Deduction – FICA/Medicare Deductions from employees for FICA/Medicare taxes.
222100	Payroll Deduction – Fed Income Taxes Deductions from employees for federal income taxes.
222500	Payroll Deduction – Advanced Income Credit Payments to employees via payroll for the Advanced Income Credit (a reverse deduction).
223001	Payroll Deduction – State Taxes Deductions from employees for state income taxes.
223002	Pay Dedc-Other State Taxes - AL
223003	Pay Dedc-Other State Taxes - AK
223004	Pay Dedc-Other State Taxes - AR
223005	Pay Dedc-Other State Taxes - AZ
223006	Pay Dedc-Other State Taxes - CA
223007	Pay Dedc-Other State Taxes - CO
223008	Pay Dedc-Other State Taxes - CT
223009	Pay Dedc-Other State Taxes - DE
223010	Pay Dedc-Other State Taxes - FL
223011	Pay Dedc-Other State Taxes - HI
223012	Pay Dedc-Other State Taxes - ID
223013	Pay Dedc-Other State Taxes - IL
223014	Pay Dedc-Other State Taxes - IN
223015	Pay Dedc-Other State Taxes - IA
223016	Pay Dedc-Other State Taxes - KS
223017	Pay Dedc-Other State Taxes - KY
223018	Pay Dedc-Other State Taxes - LA
223019	Pay Dedc-Other State Taxes - ME
223020	Pay Dedc-Other State Taxes - MD
223021	Pay Dedc-Other State Taxes - MA
223022	Pay Dedc-Other State Taxes - MI
223023	Pay Dedc-Other State Taxes - MN
223024	Pay Dedc-Other State Taxes - MS
223025	Pay Dedc-Other State Taxes - MO
223026	Pay Dedc-Other State Taxes - MT
223027	Pay Dedc-Other State Taxes - NE
223028	Pay Dedc-Other State Taxes - NV
223029	Pay Dedc-Other State Taxes - NH
223030	Pay Dedc-Other State Taxes - NJ
223031	Pay Dedc-Other State Taxes - NM
223032	Pay Dedc-Other State Taxes - NY
223033	Pay Dedc-Other State Taxes - NC
223034	Pay Dedc-Other State Taxes - ND
223035	Pay Dedc-Other State Taxes - OH
223036	Pay Dedc-Other State Taxes - OK
223037	Pay Dedc-Other State Taxes - OR
223038	Pay Dedc-Other State Taxes - PA
223039	Pay Dedc-Other State Taxes - RI
223040	Pay Dedc-Other State Taxes - SC
223041	Pay Dedc-Other State Taxes - SD
223042	Pay Dedc-Other State Taxes - TN
223043	Pay Dedc-Other State Taxes - TX
223044	Pay Dedc-Other State Taxes - UT
223045	Pay Dedc-Other State Taxes - VT
223046	Pay Dedc-Other State Taxes - VA
223047	Pay Dedc-Other State Taxes - WA
223048	Pay Dedc-Other State Taxes - WV
223049	Pay Dedc-Other State Taxes - WI
223050	Pay Dedc-Other State Taxes - WY
223051	Pay Dedc-Other State Taxes - DC
223052	Pay Dedc-Other State Taxes - Puerto Rico
223100	Payroll Deduction – Other City/Local Taxes Deductions from employees for other city/local taxes.
224000	Retirement Deductions Deductions from employees for contributions to retirement plans.
224031	Payroll Deduction – TIAA ORP
224051	Payroll Deduction – Fidelity ORP
224071	Payroll Deduction – VALIC ORP
224711	Payroll Deduction – Teachers Retirement System Deductions from employees for contributions to the Teachers Retirement System (TRS).
224720	Payroll Deduction – ORP Limited Deductions from employees for contributions to the Optional Retirement Plan (ORP) – Limited.
224721	Payroll Deduction – Optional Retirement Plan Deductions from employees for contributions to the Optional Retirement Plan (ORP).
224741	Payroll Deduction – Employee Retirement System Deductions from employees for contributions to the Employee Retirement System (ERS).
224751	Payroll Deduction – GA Defined Contribution Plan Deductions from employees for contributions to the Georgia Defined Contribution Plan.
225000	Tax Sheltered Annuity Deductions Deductions from employees for contributions to Tax Sheltered Annuity (TSA) plans.
225050	GaBreeze ERS
225601	Payroll Deduction – 403(b) – VALIC Deductions from employees for contributions to the VALIC 403(b) plan.
225602	Payroll Deduction – 403(b) – Fidelity Deductions from employees for contributions to the Fidelity Investments 403(b) plan.
225603	Payroll Deduction – 403(b) – TIAA CREF Deductions from employees for contributions to the TIAA CREF 403(b) plan.
225604	Payroll Deduction – 403(b) – American Century Deductions from employees for contributions to the American Century 403(b) plan.
225605	Payroll Deduction – 403(b) – American Express Deductions from employees for contributions to the American Express 403(b) plan.
225606	Payroll Deduction – 403(b) – Northern Life Deductions from employees for contributions to the Northern Life 403(b) plan.
225607	Payroll Deduction – 403(b) – Equitable A Deductions from employees for contributions to the Equitable A 403(b) plan.
225608	Payroll Deduction – 403(b) – Lincoln Deductions from employees for contributions to the Lincoln 403(b) plan.
225609	Payroll Deduction – 403(b) – First Investors Deductions from employees for contributions to the First Investors 403(b) plan.
225610	Payroll Deduction – 403(b) – PeachState Reserves Deductions from employees for contributions to the Peach State Reserves 403(b) plan.
225611	Payroll Deduction – 403(b) – NW Life Deductions from employees for contributions to the Northwestern Life 403(b) plan.
225612	Payroll Deduction – 403(b) – Waddell Deductions from employees for contributions to the Waddell 403(b) plan.
225613	Payroll Deduction – 403(b) – Mass Mutual Deductions from employees for contributions to the Massachusetts Mutual 403(b) plan.
225614	Payroll Deduction – 403(b) – GA Employee Defined Compensation Deductions from employees for contributions to the Georgia Employee Defined Compensation 403(b) plan.
225615	Payroll Deduction – 403(b) – Am Fund Deductions from employees for contributions to the American Fund 403(b) plan.
225616	Payroll Deduction – 403(b) – Am General Deductions from employees for contributions to the American General 403(b) plan.
225617	Payroll Deduction – 403(b) – Horace Mann Deductions from employees for contributions to the Horace Mann 403(b) plan.
225618	Payroll Deduction – 403(b) – New England Deductions from employees for contributions to the New England 403(b) plan.
225619	Payroll Deduction – 403(b) – NY Life Deductions from employees for contributions to the New York Life 403(b) plan.
225620	Payroll Deduction – 403(b) – Primerica Deductions from employees for contributions to the Primerica 403(b) plan.
225621	Payroll Deduction – 403(b) – Profess Deductions from employees for contributions to the Profess 403(b) plan.
225622	Payroll Deduction – 403(b) – Reliastar Deductions from employees for contributions to the Reliastar 403(b) plan.
225623	Payroll Deduction – 403(b) – Smith Barney Deductions from employees for contributions to the Smith Barney 403(b) plan.
225624	Payroll Deduction – 403(b) – Unum Deductions from employees for contributions to the Unum 403(b) plan.
225625	Payroll Deduction – 403(b) – USAA Deductions from employees for contributions to the USAA 403(b) plan.
225626	Payroll Deduction – 403(b) – Vanguard Deductions from employees for contributions to the Vanguard 403(b) plan.
225627	Payroll Deduction – 403(b) – VanKampen Deductions from employees for contributions to the VanKampen 403(b) plan.
225628	Payroll Deduction – 403(b) – TIAA SRA Deductions from employees for contributions to the TIAA SRA 403(b) plan.
225629	Payroll Deduction – 403(b) – Janus Deductions from employees for contributions to the Janus 403(b) plan.
225630	Payroll Deduction – 403(b) – Nationwide Deductions from employees for contributions to the Nationwide 403(b) plan.
225631	Payroll Deduction – 403(b) – AIG Deductions from employees for contributions to the AIG 403(b) plan.
225632	Payroll Deduction – 403(b) – ING Deductions from employees for contributions to the ING 403(b) plan.
225650	Payroll Deduction – 403(b) Deductions from employees for contributions to a 403(b) plan.
225651	Payroll Deduction – Roth 403(b) Deductions from employees for contributions to a Roth 403(b) plan.
225701	Payroll Deduction – 457 – VALIC Deductions from employees for contributions to the VALIC 457 plan.
225702	Payroll Deduction – 457 – Fidelity Deductions from employees for contributions to the Fidelity Investments 457 plan.
225703	Payroll Deduction – 457 – TIAA CREF Deductions from employees for contributions to the TIAA CREF 457 plan.
225704	Payroll Deduction – 457 – American Century Deductions from employees for contributions to the American Century 457 plan.
225705	Payroll Deduction – 457 – American Express Deductions from employees for contributions to the American Express 457 plan.
225706	Payroll Deduction – 457 – Northern Life Deductions from employees for contributions to the Northern Life 457 plan.
225707	Payroll Deduction – 457 – Equitable A Deductions from employees for contributions to the Equitable A 457 plan.
225708	Payroll Deduction – 457 – Lincoln Deductions from employees for contributions to the Lincoln 457 plan.
225709	Payroll Deduction – 457 – First Investors Deductions from employees for contributions to the First Investors 457 plan.
225710	Payroll Deduction – 457 – Peachstate Reserves Deductions from employees for contributions to the Peachstate Reserves 457 plan.
225711	Payroll Deduction – 457 – NW Life Deductions from employees for contributions to the Northwestern Life 457 plan.
225712	Payroll Deduction – 457 – Waddell Deductions from employees for contributions to the Waddell 457 plan.
225713	Payroll Deduction – 457 – Mass Mutual Deductions from employees for contributions to the Massachusetts Mutual 457 plan.
225714	Payroll Deduction – 457 – GA Employee Defined Compensation Deductions from employees for contributions to the Georgia Employee Defined Compensation 457 plan.
225715	Payroll Deduction – 457 – Am Fund Deductions from employees for contributions to the American Fund 457 plan.
225716	Payroll Deduction – 457 – Am General Deductions from employees for contributions to the American General 457 plan.
225717	Payroll Deduction – 457 – Horace Mann Deductions from employees for contributions to the Horace Mann 457 plan.
225718	Payroll Deduction – 457 – New England Deductions from employees for contributions to the New England 457 plan.
225719	Payroll Deduction – 457 – NY Life Deductions from employees for contributions to the New York Life 457 plan.
225720	Payroll Deduction – 457 – Primerica Deductions from employees for contributions to the Primerica 457 plan.
225721	Payroll Deduction – 457 – Profess Deductions from employees for contributions to the Profess 457 plan.
225722	Payroll Deduction – 457 – Reliastar Deductions from employees for contributions to the Reliastar 457 plan.
225723	Payroll Deduction – 457 – Smith Barney Deductions from employees for contributions to the Smith Barney 457 plan.
225724	Payroll Deduction – 457 – Unum Deductions from employees for contributions to the Unum 457 plan.
225725	Payroll Deduction – 457 – USAA Deductions from employees for contributions to the USAA 457 plan.
225726	Payroll Deduction – 457 – Vanguard Deductions from employees for contributions to the Vanguard 457 plan.
225727	Payroll Deduction – 457 – VanKampen Deductions from employees for contributions to the VanKampen 457 plan.
225728	Payroll Deduction – 457 – TIAA SRA Deductions from employees for contributions to the TIAA 457 plan.
225729	Payroll Deduction – 457 – Janus Deductions from employees for contributions to the Janus 457 plan.
225730	Payroll Deduction – 457 – Nationwide Deductions from employees for contributions to the Nationwide 457 plan.
225731	Payroll Deduction – 457 – AIG Deductions from employees for contributions to the AIG 457 plan.
225732	Payroll Deduction – 457 – ING Deductions from employees for contributions to the ING 457 plan.
225750	Payroll Deduction – 457 Deductions from employees for contributions to a 457 plan.
225751	Payroll Deduction – Roth 457 Deductions from employees for contributions to a Roth 457 plan.
225903	Payroll Deduction – Higher Ed Savings Plan
226000	Insurance Deductions Deductions from employees for payments for insurance programs.
226070	Payroll Deduction – Accident Insurance – INA
226220	Payroll Deduction – AFLAC
226301	Payroll Deduction – Reliance AD Insurance
226901	Payroll Deduction – Blue Choice HMO Deductions from employees for payments to the Blue Choice HMO program.
226903	Payroll Deduction – BCBS PPO Deductions from employees for payments to the BCBS PPO program.
226905	Payroll Deduction – Regents High Deductible Deductions from employees for payments to the Board of Regents High Deductible program.
226906	Payroll Deduction – Kaiser HMO Deductions from employees for payments to the Kaiser HMO program.
226908	Payroll Deduction – Regents High Deductible – Self-Funded Deductions from employees for payments to the Board of Regents Self-Funded High Deduction program.
226909	Payroll Deduction – Regents Indemnity Deductions from employees for payments to the Board of Regents Indemnity program.
226910	Payroll Deduction – Regents Blue Cross HMO – Self-Funded Deductions from employees for payments to the Blue Cross Self-Funded HMO program.
226911	Payroll Deduction – Tobacco Surcharge
226913	Payroll Deduction – Spousal Surcharge
226915	Payroll Deduction – Health Savings Account Deductions from employees for payments to the Health Savings Accounts (HAS).
226940	Payroll Deduction – BCBS GRA Option
226951	Payroll Deduction – Basic Life – Regents Deductions from employees for payments to the Board of Regents Basic Life Insurance program.
226952	Payroll Deduction – Dependent Life – Regents Deductions from employees for payments to the Board of Regents Dependent Life Insurance program.
226953	Payroll Deduction – Supplemental Life ADD – Regents Deductions from employees for payments to the Board of Regents Supplemental Life and AD&D Insurance program.
226961	Payroll Deduction – Dental – Regents Deductions from employees for payments to the Board of Regents Dental Insurance program.
226962	Payroll Deduction – Dental – Institution Deductions from employees for payments for institution specific dental insurance plans.
226965	Payroll Deduction – Cancer – Institution Deductions from employees for payments for institution specific cancer insurance plans.
226972	Payroll Deduction – Dental – Delta Deductions from employees for payments to the Delta Dental Insurance program.
226974	Payroll Deduction – Long-Term Disability Deductions from employees for payments to the Long-Term Disability Insurance program.
226975	Payroll Deduction – Long Term Care Deductions from employees for payments to the Long Term Care program.
226977	Payroll Deduction – Short-Term Disability Deductions from employees for payments to the Short-Term Disability Insurance program.
226978	Payroll Deduction – Group Vision Deductions from employees for payments to the Group Vision Insurance program.
226981	Payroll Deduction – Prepaid Legal Services Deductions from employees for payments to the Prepaid Legal Services program.
226985	Payroll Deduction – Identity Theft
227000	Garnishments Deductions from Employees as mandated by federal or state authorities.
227100	Payroll Deduction – IRS Tax Levy
227501	Payroll Deduction – Garnishments Deductions from employees for garnishment payments.
228000	Other Payroll Deductions Deductions from Employees not specified above.
228020	Payroll Deduction – Marta
228050	Payroll Deduction – HSA-Other Banks
228105	Payroll Deduction – HSA-BB&T
228107	Payroll Deduction – Leaf Campaign
228108	Payroll Deduction – Lifestyle Benefits Plan
228110	Payroll Deduction – Liberty Mutual
228150	Payroll Deduction – Purchasing Power
228201	Payroll Deduction – Other-Miscellaneous
228202	Payroll Deduction – Rent-Faculty Housing
228901	Payroll Deduction – US Savings Bonds Deductions from employees for United States Savings Bonds.
228911	Payroll Deduction – State Charitable Campaign Deductions from employees for State Charitable Campaign contributions.
228920	Payroll Deduction – Employee A/R Deductions from employees for Employee A/R.
228921	Payroll Deduction – AAUP Deductions from employees for AAUP.
228922	Payroll Deduction – Credit Union Deductions from employees for the State Employees Credit Union.
228923	Payroll Deduction – Recreation/Fitness/Wellness Deductions from employees for recreation, fitness, and wellness programs.
228924	Payroll Deduction – Housing/Rental Deductions from employees for housing and rental programs.
228925	Payroll Deduction – Meal Plan Deductions from employees for meal plans.
228926	Payroll Deduction – Mobile Phone/PDA Deductions from employees for mobile phone and PDA plans.
228927	Payroll Deduction – Parking Transit After Tax Deductions (after tax) from employees for parking and transit programs.
228928	Payroll Deduction – Parking Transit Before Tax Deductions (before tax) from employees for parking and transit programs.
228929	Payroll Deduction – Parking Fines Deductions from employees for parking fines.
228931	Payroll Deduction – Alumni Deductions from employees for alumni associations.
228932	Payroll Deduction – Athletics Deductions from employees for athletic programs.
228933	Payroll Deduction – Capital Campaign/Annual Giving Deductions from employees for capital and annual giving campaigns.
229934	Payroll Deduction – Foundation Restricted Deductions from employees for donations to foundations (restricted).
228935	Payroll Deduction – Foundation Unrestricted Deductions from employees for donations to foundations (unrestricted).
228941	Payroll Deduction – Uniform Expenses Deductions from employees for uniform expenses.
228999	Payroll Deduction – Miscellaneous Deductions from employees for miscellaneous expenses.
229100	HCMS Net Pay Liability
229110	Retirement Clearing – Benefits
229199	HCMS Clearing – Liabilities
229230	COBRA Administrative Fee
229900	Third Party Clearing – Benefits
229910	Retirement Clearing – Benefits
229999	Third Party Clearing – Liabilities This is a clearing account for payroll liabilities.

23xxxx LIABILITIES – PAYROLL – EMPLOYER MATCHING

Code	Description
231100	Employer Matching – FICA Liability for employer matching for FICA taxes.
233500	Employer Matching – FICA/Medicare Liability for employer matching for FICA/Medicare taxes.
233600	Employer Payroll Liability – Unemployment Taxes Liability for employer unemployment taxes.
233650	Employer Payroll Liability – Other Taxes
234100	Retirement – Teachers Retirement System Liability for employer matching for Teachers Retirement System (TRS).
234111	Employer Payroll Liability – TRS Liability for employer payroll matching for Teachers Retirement System (TRS).
234200	Retirement – Employees Retirement System Liability for employer matching for Employees Retirement System (ERS).
234241	Employer Payroll Liability – Employee Retirement System Liability for employer payroll matching for Employees Retirement System (ERS).
234250	Employer Payroll Liability – Other Employee Retirement System (ERS) Retirees This account will be utilized for ERS Retiree rehire cost and ERS forfeited leave payments/invoicing.
234300	Optional Retirement Plans Liability for employer matching for Optional Retirement Plans (ORP).
234320	Employer Payroll Liability – ORP Limited Liability for employer matching for Optional Retirement Plan (ORP) Limited.
234321	Employer PR Liability – Optional Retirement Plan Liability for employer payroll matching for Optional Retirement Plans (ORP)
234335	Employer Payroll Liability – ORP – TIAA Liability for employer payroll matching for TIAA ORP
234355	Employer Payroll Liability – ORP – Fidelity Liability for employer payroll matching for Fidelity ORP
234365	Employer Payroll Liability – ORP – VALIC Liability for employer payroll matching for VALIC ORP
235100	Insurance Matching Liability for employer matching for insurance programs.
235900	Employer Payroll Liability – Health and Insurance Plans Liability for employer payroll matching for health and insurance programs.
235901	Employer PR Liability – Blue Choice HMO Liability for employer payroll matching for the Blue Choice HMO program.
235903	Employer PR Liability – BCBS PPO Liability for employer payroll matching for the BCBS PPO program.
235905	Employer PR Liability – Regents High Deductible Liability for employer payroll matching for the Board of Regents High Deductible program.
235906	Employer PR Liability – Kaiser HMO Liability for employer payroll matching for the Kaiser HMO program.
235908	Employer PR Liability – Regents High Deductible – Self-Funded Liability for employer payroll matching for the Board of Regents Self-Funded High Deduction program.
235909	Employer PR Liability – Regents Indemnity Liability for employer payroll matching for the Board of Regents Indemnity program.
235910	Employer PR Liability – Blue Cross HMO – Self-Funded Liability for employer payroll matching for the Blue Cross Self-Funded HMO program.
235911	Employer Payroll Liability – Medicare Exchange HRA
235915	Employer Payroll Liability – HAS Match Employer PR Liability-BCBS
235940	Employer PR Liability-BCBS GRA Option
235951	Employer PR Liability – Basic Life – Regent Liability for employer payroll matching for the Board of Regents Basic Life Insurance program.

24xxxx LIABILITIES - FUNDS HELD FOR OTHERS

Code	Description
241000	Funds Held for Others Liability for funds held for others
241100	Custodial Funds – Funds Held for Others
241160	Funds Held for Others – Capital Liability Reserves-USO
241200	Funds Held for Others – P3 Project Used to record the liability for collection service funds associated with the P3 Auxiliary Project.
241500	Escheatment Liability

25xxxx LIABILITIES - FUNDS FOR DESIGNATED SCHOLARSHIPS

Code	Description
251000	Designated Scholarships Liability for funds held for designated scholarships. 251xxx Institution Discretion, except where standardized below
251001	HOPE
251002	HOPE Prior Year
251003	HOPE Accel
251004	HOPE GED
251005	HOPE Grant
251020	HOPE Promise
251030	Zell Miller Scholarship
251033	Zell Miller Grant
251034	Dual Enrollment (DE) Program
251040	LEAP Scholarship Revenue
251050	Stafford Loan-Subsidized
251051	Stafford Loan-Unsubsidized
251052	Cancellable Loan-Subsidized
251053	Cancellable Loan-Unsubsidized
251055	Direct Lending
251200	Designated Scholarships-Private Scholarships 2512xx Institution Discretion

28xxxx LIABILITIES – COMPENSATED ABSENCES

Code	Description
287100	Compensated Absences – Current Liability for the current portion value of compensated absences. Includes the value of employee vacation and compensatory time that has not been taken as of June 30th. Note: In PeopleSoft Financials, this is used only in the GAAP Ledger.

Non-Current Liabilities

29xxxx LIABILTIES – NON-CURRENT

Code	Description
291100	Lease Purchase Obligations - Non-Current Liability for the non-current portion of lease purchase obligations. 2911xx Institution Discretion, except where standardized below
291150	GFSIC Payback Bonds Liability for the non-current portion of GFSIC payback bonds.
291190	Lease Purchase Obligations – Non Capital Asset, Non-Current
291200	Notes and Loans Payable, Non-Current Liability for notes and loans incurred by the College or University. Noncurrent Portion. Note: Limited use. Discuss with USO before using.
291300	Advances – Other Non-Current Liability for the non-current portion of Advances – Other. 2913xx Institution Discretion
291400	Advances – Research, Non-Current Liability for the non-current portion of Advances – Research. 2914xx Institution Discretion
291500	Net Pension Liability Used to record the employer’s proportionate share of pension liability less the fiduciary net position of the pension plan for the Multiple Employer Plan (GASB 68) 2915xx Institution Discretion
291600	OPEB Liability
291700	IBNR Liability
291800	Liabilities Under Split Interest Agreements, Non-Current
291900	Asset Retirement Obligation (ARO) - Liability, Non-Current To record the non-current portion of a legally enforceable liability associated with the retirement of a tangible capital asset.
292100	SBITA Obligation Capital, Non-Current To record the non-current portion of the liability for Subscription Based IT Arrangements (SBITA’s) that meet the threshold for capitalization. Refer to Section 7.10 Intangible Assets in this manual for further information.
297100	Compensated Absences - Non-Current Liability for the non-current portion of Compensated Absences. Includes the non-current portion of the value of employee vacation and compensatory time that has not been taken as of the end of the fiscal year. This is used only in the GAAP Ledger.
298000	Deferred Inflows of Resources Used to account for acquisition of resources that are applicable to a future period. Examples would be Service Concession agreements and grants received in advance of meeting grant time requirements, when all other eligibility requirements have been met.
298100	Deferred Inflows of Resources – Debt Refunding This is associated with the Implementation of GASB 65 – In current refunding and advanced refundings that result in defeasance of debt, the difference between the reacquisition price and the net carrying amount of the old debt should be reported as deferred outflows of resources or inflow of resources and recognized as a component of interest expense over the life of the debt.
298200	Deferred Inflows of Resources – Defined Benefit Pension Plan This is associated with the Pension Liability – GASB 68 Implementation – Examples include the following: (1) Contributions to the pension plan from the employer subsequent to the measurement date of the net pension liability and before the end of the reporting period; (2) Differences between expected and actual experience with regard to economic or demographic factors; and (3) Differences between projected and actual earning on pension plan investments different measuring periods.
298300	Deferred Inflows of Resources – P3 or Service Concession Arrangements
298301	Deferred Inflows of Resources – P3 or Service Concession Arrangements – Capital Asset Related Related to when an institution receives capital assets in association with P3 and Service Concession Arrangements.
298400	Deferred Inflows of Resources – Grants Received in Advance of Time Requirements - Operating This is associated with the Implementation of GASB 65 – mandated non-exchange transactions and voluntary non-exchange transactions where resources are transferred before time requirements are met but after all eligibility requirements are met should be reported as a deferred inflow of resources by the recipient.
298401	Deferred Inflows of Resources – Grants Received in Advance of Time Requirements – Non-Operating
298402	Deferred Inflows of Resources – Grants Received in Advance of Time Requirements - Capital
298500	Deferred Inflows of Resources – Other Post Employment Benefits (OPEB)
298600	Deferred Inflows of Resources – Split Interest Agreements
298900	Deferred Inflows of Resources – Other This is associated with the implementation of GASB 65.

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2.7.3 Net Assets and Reserves (3)

(Last Modified on May 1, 2020)

310000 NET ASSETS - INVESTMENT IN PLANT

Code	Description
311100	Investment in Plant An account in which is shown the total carrying value of plant properties and facilities, net of depreciation and long term debt (debt on capital leases).

320000 NET ASSETS - ALLOCATED RESERVES (UNRESTRICTED)

Code	Description
321100	Net Assets-Allocated Reserves (Unrestricted) Amounts reserved from another Net Asset account(s) that are allocated for specific purposes.
321110	Net Assets-Allocated Reserves Prior Year Amounts reserved, from a prior year, from another Net Asset account(s) that are allocated for specific purposes.
322100	Inventory Reserves (Unrestricted) This account is used to reserve funds committed to maintenance of inventories of Stores and Merchandise for Resale.
323100	Reserves for Renewal and Replacement (Unrestricted) Amounts appropriated from Unallocated Fund Balance of Auxiliary Enterprises Funds for the purpose of financing extraordinary repairs and replacement of equipment.
329100	Other Reserves (Unrestricted) Includes any reserves not properly categorized in accounts 321xxx through 324xxx described above.
329200	Reserves for Deferred Gift Revenue from Auxiliary Vendor (Unrestricted)
329400	PPV Reserves
329500	Other Reserves (Unrestricted) – P3 Project Used to record unrestricted reserve for the P3 Project.
329600	Other Reserves (Unrestricted)-Capital Liability Reserve Fund This Fund shall be funded by all USG institutions participating in the PPV program. The USG Chief Fiscal Officer shall determine from time to time the amount to be deposited by each participating institution into the Fund. The Fund shall serve as a pooled reserve controlled and administered by the Board of Regents. The Fund shall only be used to address significant shortfalls and only insofar as a requesting USG institution is unable to make the required PPV capital lease payment to the designated cooperative organization. The Fund will continue as long as the Board of Regents has rental obligations under the PPV program.
329700	Reserve for E-Core Used to record E-Core Technology Reserve to support E-Core Program at the Host Institution. (Fund 16000 Only)

340000 NET ASSETS - UNALLOCATED SURPLUS (UNRESTRICTED)

Code	Description
341100	Unallocated Net Asset - Prior Year (Unrestricted) Funds recorded in this account represent excess of revenues over expenditures from prior fiscal years.
342100	Unallocated Net Asset - Current Year (Unrestricted) Funds recorded in this account represent excess of revenues over expenditures at the end of a current fiscal year.

360000 NET ASSETS - PERMANENT ENDOWMENT (RESTRICTED - NON-EXPENDABLE)

Code	Description
360100	Net Assets - Permanent Endowment (Restricted - Non-Expendable) This is permanent Endowment Corpus.

370000 NET ASSETS - ALLOCATED OTHER (RESTRICTED - EXPENDABLE)

Code	Description
371100	Net Assets - Allocated Other (Restricted - Expendable) Used where Net assets are Restricted by externally imposed restrictions by creditors, grantors, contributors, laws, or regulations. 371xxx Institution Discretion

380000 RESERVES

Code	Description
381000	Reserve for Encumbrances This account represents the amount of a fund balance set apart to provide for unliquidated encumbrances.
381100	Reserve for Encumbrances - Control Account

390000 NET POSITION

Code	Description
396000	Fiduciary Net Position This account should only be utilized in Funds 60000 Custodial-Funds on Deposit and 61000 Custodial-Designated Scholarships.

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2.8.1 Operating Revenues (40xxxx – 47xxxx)

(Last Modified on October 22, 2024)

400000 STUDENT FEES

Code	Description
400000	Revenues (Budgetary Acct – APPROP level)
401000	Resident Tuition (Budgetary Account – ORG level)
401100	Resident Tuition Includes charges as approved by the Board of Regents that are assessed to all regularly enrolled students. Please note that term and level must be designated by utilization of a Class code. 4011xx Institution Discretion, except where standardized below
401180	Dual Enrollment (DE) Tuition
401190	USG Global Tuition This account should only be used in Fund 10500 Tuition as part of USG Goes Global.
4013xx	Fee Waiver The Fee Waiver accounts function as contra-revenue accounts, with the normal fee amount being booked into the related revenue account as a credit and the fee waiver amount booked into the related Fee Waiver account as a debit. 4013xx Institution Discretion, except where specified below
401300	Fee Waiver – Resident Tuition
401340	Fee Waiver – eCore
401355	Fee Waiver – FinTech
401380	Fee Waiver – Dual Enrollment (DE) Tuition
401390	Fee Waiver – USG Global
401400	Distance Learning Resident Tuition Includes charges as approved by the Board of Regents that are assessed to all regularly enrolled students participating in Distance Learning classes. 4014xx Institution Discretion, except where standardized below
401410	Tuition - MED/MAT - Consortium
401420	Tuition - WebMBA - Consortium
401430	Tuition - WebBSIT - Consortium
401440	Tuition - eCore - Consortium
401450	Tuition - eMajor - Consortium
401451	Tuition - Georgia Film Academy (GFA) (Contra Revenue) Includes GFA Tuition remitted to the University System Office to support the operational expenses of the GFA Program.
401455	Tuition - FinTech
401460	Tuition - GOML Consortium
402000	Non-Resident Tuition (Budgetary Acct - ORG level)
402100	Non-Resident Tuition - Out of State Includes amounts charged to non-resident students for instruction. All such tuition charges are to be approved by the Board of Regents. Please note that term and level must be designated by utilization of a Class code. 4021xx Institution Discretion
402200	Non-Resident Tuition - Out of Country
402300	Fee Waivers - Non-Resident Tuition - Out of State Includes the cost of fees waived for Non-Resident Tuition. This is a contra-revenue account. 4023xx Institution Discretion
402400	Fee Waivers - Non-Resident Tuition - Out of Country
403000	Technology Fees (Budgetary Acct - ORG level)
403100	Technology Fees Includes fees charged to students to supported advanced technology programs at the institution. 4031xx Institution Discretion
403200	E-Core Technology Fee Includes fees charged to students to support E-Core Technology.
403300	Fee Waivers – Technology Fees Includes the cost of fees waived for Technology Fees. This is a contra-revenue account. 4033xx Institution Discretion
404000	Student Transportation (Budgetary Acct - ORG level)
404100	Student Transportation Fees Includes fees charged to students to support campus-based transportation systems. 4041xx Institution Discretion
404300	Fee Waivers - Student Transportation Fees Includes the cost of fees waived for Student Transportation Fees. This is a contra-revenue account. 4043xx Institution Discretion
405000	Parking/Vehicle Registration (Budgetary Acct - ORG level)
405100	Parking/Vehicle Registration Includes fees charged to students for Parking Services and/or Vehicle Registration purpose. 4051xx Institution Discretion
405300	Fee Waivers – Parking/Vehicle Registration Includes the cost of fees waived for Parking/Vehicle Registration. This is a contra-revenue account. 4053xx Institution Discretion
406000	Student Health Fees (Budgetary Acct - ORG level)
406100	Student Health Fees Includes fees charged to students to support campus-based health services. 4061xx Institution Discretion
406300	Fee Waivers – Student Health Fees Includes the cost of fees waived for Student Health Fees. This is a contra-revenue account. 4063xx Institution Discretion
407000	Student Athletic Fees (Budgetary Acct - ORG level)
407100	Student Athletic Fees Includes the cost of fees charged to students to support athletic programs. 4071xx Institution Discretion
407300	Fee Waivers – Student Athletic Fees Includes the cost of fees waived for Student Athletic Fees. This is a contra-revenue account. 4073xx Institution Discretion
407301	Fee Waiver - Athletics Bachelor’s Tuition Institution Discretion account added upon request to USG Accounting and Reporting for fee waivers that will be included in Athletic Reporting, such as NCAA and NAIA reporting.
407302	Fee Waiver - Athletics Graduate Tuition Institution Discretion account added upon request to USG Accounting and Reporting for fee waivers that will be included in Athletic Reporting, such as NCAA and NAIA reporting.
407400	Other Student Athletic Fees Includes all Student Athletic Fees not defined in the accounts above. 4074xx Institution Discretion
408000	Student Activity Fees (Budgetary Acct - ORG level)
408100	Student Activity Fees Includes fees charged to students used to support the institution’s Student Activities programs.
408300	Fee Waivers – Student Activity Fees Includes the cost of fees waived for Student Activity Fees. This is a contra-revenue account. 4083xx Institution Discretion
408400	Other Student Activity Fees Includes all Student Activity Fees not defined in the accounts above.
408405	Mandatory Internal Fee
408410	Fee Waver – Mandatory International Fee 4084xx Institution Discretion
408500	Other Mandatory Fees (Board Approved)
408501	Dual Enrollment (DE) Fee
408502	Fee Waiver - Dual Enrollment (DE) 4085xx Institution Discretion
408600	Institutional Fee
408601	Institutional Fee
408602	Fee Waiver-Institutional Fee 4086xx Institution Discretion
409000	Other Fees (Budgetary Acct - ORG level)
409100	Late Registration Fees Fees charged to students for registration accomplished after the normal registration period has been closed. 4091xx Institution Discretion
409200	Lab/Supplemental Course Material Fees Fees charged to students participating in a Distance Education Program. These fees help offset the additional costs involved in providing Distance Education. 4092xx Institution Discretion
409300	Application Fees Fees charged to students at the time of application for acceptance into the institution. Although these fees produce revenue, one of their purposes is to ensure that the applicant is serious about attending the institution. 4093xx Institution Discretion
409600	Transcript Fee A fee charged to students for providing copies of transcripts.
409700	Student Returned Checks Fee A fee charged to students who have sent checks to the institution that are returned unpaid from the bank.
409900	Student Fees – Other Any other student fee not properly classified in a previous account. 4099xx Institutional Discretion
409998	Allowance for Doubtful Revenue – Tuition and Fees The funding source (contra-revenue) used to fund the reserve for uncollectible accounts associated with Tuition and Fees. See Section 10.3, Uncollectible Accounts in the Business Procedures Manual for further information.
409999	Sponsored and Unsponsored Scholarships A contra account used to post a “scholarship allowance” amount that eliminates the double counting of certain revenues. Public institutions, after adoption of GASB Statements 34 and 35, should report tuition discounts and allowances and scholarships generally as reductions of tuition and fees revenues. See NACUBO Advisory Report 2000-5 and the BOR spreadsheet for “Sponsored and Unsponsored Scholarships” for calculation information.

410000 APPROPRIATIONS

Code	Description
411000	Federal Appropriations (Budgetary Acct - ORG level)
411100	Federal Appropriations Includes federal funds awarded as general support to specific programs. 4111xx Institution Discretion
413000	Appropriations - Other (Budgetary Acct - ORG level)
413100	Other Appropriations Includes funds awarded as general support to specific programs.

420000 GRANTS AND CONTRACTS

Code	Description
421000	Federal Grants and Contracts (Budgetary Acct - ORG level) Includes federal funds awarded as Grants and Contracts to the institution. 4211xx Institution Discretion
421500	Federal Stimulus – Operating Includes federal stimulus funds that are considered to be operating transactions.
421900	Other Federal Grants & Contracts Includes federal funds awarded to the institution for other Federal Grants and Contracts. 4219xx Institution Discretion
422000	State Grants and Contracts (Budget Account Only) Includes state funds awarded as Grants and Contracts to the institution. 4221xx Institution Discretion
422200	Georgia Pre-Kindergarten Includes state funds awarded for operation of the Pre-Kindergarten program.
422300	Dual Enrollment (DE) Books Includes state funds awarded for Dual Enrollment textbooks for students based on credit hours.
422900	Other State Grants & Contracts Includes state funds awarded for Other State Grants and Contracts not specified elsewhere. 4229xx Institution Discretion
423000	Local Grants and Contracts (Budgetary Acct - ORG level)
423100	Local Grants & Contracts Includes local governmental funds awarded as Grants and Contracts to the institution.
424000	Private Grants & Contracts (Budgetary Acct - ORG level) 4231xx Institution Discretion
424100	Private Grants & Contracts Includes private non-governmental funds awarded as Grants and Contracts to the institution. 4241xx Institution Discretion
425998	Allowance for Doubtful Revenue – Grants and Contracts The funding source (contra-revenue) used to fund the reserve for uncollectible accounts associated with Grants and Contracts. See Section 10.3, Uncollectible Accounts in the Business Procedures Manual for further information.

430000 LOAN REVENUES

Code	Description
431000	Loan Activity (Budgetary Acct - ORG level)
431100	Loan Interest - Operating Interest earned by a Loan fund. 4311xx Institution Discretion
431101	SL-Federal Capital Contribution
431102	SL-Institutional Capital Match
431103	SL-Penalty for Late Payment
431104	SL-Interest Income
431105	SL-Private Gifts & Bequests
431106	SL-Federal Reimbursement for Cancellations
431181	SL-Federal Loan Cancellations
431182	SL-Private Loan Cancellations
431185	SL-Private Returned to Lender
431191	SL-Federal Loan Returned to Lender
431200	Loan Collections - Operating Collections of Loan principles. 4312xx Institution Discretion
431300	Loan Fees - Operating Fees charged to students at time of loan origination. 4313xx Institution Discretion

440000 – 450000 SALES AND SERVICES

Code	Description
441000	Sales & Service Fees (Budgetary Acct - ORG level) Revenues from fees charged to students and the general public for sales and services by the institution.
441100	Continuing Education Course Fees Revenues from fees charged for attending Continuing Education courses. 4411xx Institution Discretion
441160	Georgia Film Academy (GFA) (Contra Revenue) Includes GFA Revenue remitted to the University System Office to support the operational expenses of the GFA Certificate Program.
441201	Study Abroad Program Fees
441900	Other Sales & Service Fees Revenues from fees charged for other sales and services. 4419xx Institution Discretion
442000	Fines (Budgetary Acct - ORG level) Receipts of income resulting from fines imposed for violations of the institution’s established regulations.
442100	Fines Receipts of income resulting from fines imposed for violations of the institution’s established regulations for operations (Example: Library Fines). 4421xx Institution Discretion
442900	Fines-Other 4429xx Institution Discretion
449000	Other Education Sales & Services (Budgetary Acct - ORG level)
449100	Other Educational Sales & Services Revenues from educational sales and services not defined elsewhere. 4491xx Institution Discretion
451000	Rents (Budgetary Acct - ORG level)
451100	Rents Revenue received for the rental of rooms, conference rooms, residence hall rooms, apartments, or rental of any other assets owned by the institution. 4511xx Institution Discretion
451190	P3 Project Base Rent Used to record rent revenues for P3 Auxiliary Project
451191	P3 Project Retained Services Rent Used to record retained services revenue associated with the P3 Auxiliary Project: Resident’s Life, Security, Grounds, etc.
451200	Rents – Other 4512xx Institution Discretion
451500	Lease Rent 4515xx Institution Discretion
451550	Sublease Rent
451600	Lease Interest 4516xx Institution Discretion
451650	Sublease Interest
452000	Sales (Budgetary Acct - ORG level)
452100	Sales Revenue received from sales of all types, including advertising space in printed materials or electronic media, sales of tickets for admission to athletic or theatrical events, sales (other than room and board) of merchandise and concessions.
452101	Sales-Stores and Shops – Commissions – Outsourced Operations 4521xx Institution Discretion
452200	Sales – Food Services
452201	Commissions - Outsourced Operations 4522xx Institution Discretion
452300	Sales-Athletics Event For revenues that will be included in Athletic Reporting, such as NCAA and NAIA reporting. 4523xx Institution Discretion
452351	Ticket Sales-Athletics Events For revenues that will be included in Athletic Reporting, such as NCAA and NAIA reporting.
452352	Bowl Revenues For revenues that will be included in Athletic Reporting, such as NCAA and NAIA reporting.
452353	Game Guarantees/Entry Fees Revenue For revenues that will be included in Athletic Reporting, such as NCAA and NAIA reporting.
452361	Media Rights Revenue For revenues that will be included in Athletic Reporting, such as NCAA and NAIA reporting.
452362	Revenue Distribution - Athletics For revenues that will be included in Athletic Reporting, such as NCAA and NAIA reporting.
452363	Conference Distributions - Athletics For revenues that will be included in Athletic Reporting, such as NCAA and NAIA reporting.
452364	Conference Distributions Football For revenues that will be included in Athletic Reporting, such as NCAA and NAIA reporting.
452371	Sales-Programs, Novelties, and Concessions Revenue For revenues that will be included in Athletic Reporting, such as NCAA and NAIA reporting.
452372	Sales-NonStudent Tailgating/Parking For revenues that will be included in Athletic Reporting, such as NCAA and NAIA reporting.
452373	Game Day Revenue - Other For revenues that will be included in Athletic Reporting, such as NCAA and NAIA reporting.
452375	Advertising Revenue - Athletics For revenues that will be included in Athletic Reporting, such as NCAA and NAIA reporting.
452400	Sales – ITS (USO Only) 4524xx Institution Discretion
452500	Sales-Miscellaneous 4525xx Institution Discretion
452600	Athletic Camps, Conference, Programs
452651	Sports Camp Revenues For revenues that will be included in Athletic Reporting, such as NCAA and NAIA reporting.
452700	Sales – Taxable
452710	Sales – Non-Taxable
452800	Royalties/License Revenue 4528xx Institution Discretion
452801	Royalties/Licenses Revenue - Athletics For revenues that will be included in Athletic Reporting, such as NCAA and NAIA reporting.
453000	Other Athletic Revenue (Budgetary Acct - ORG level)
453100	Athletic Revenue Revenue received from fees charged for extracurricular activities and services not included in account “4071xx Student Athletic Fees.” An example of this type of revenue would be fees charged for Athletic Camps. 4531xx Institution Discretion, except where standardized below
453101	Game Guarantees
453102	Conference Participation Share (Example NCAA)
453103	Sponsorships
453104	Media Rights
454000	Other Health Service Revenue (Budgetary Acct - ORG level)
454100	Health Service Revenue Revenue received from fees charged for health service not included in account “4061xx Student Health Fees.” Other Health Service Revenues are from lab fees, fees for immunizations, and other fees for additional services. 4541xx Institution Discretion
454120	Health Services – Other Revenue received for health services offered on a payment basis outside of normal infirmary services for students
460000	SALES & SERVICES OF HOSPITALS (Budgetary Acct - ORG level) Revenue received from fees charged for services and from sales of institution owned hospitals. 4600xx Institution Discretion

460000 SALES & SERVICES OF HOSPITALS

Revenue received from fees charged for services and from sales of institution owned hospitals.

Other Miscellaneous Revenues

Code	Description
470000	Other Miscellaneous Revenues (Budgetary Acct - ORG level)
470100	Other Miscellaneous Revenues Revenue received from miscellaneous or extraordinary sources for which a specific revenue account code has not been provided elsewhere. 470xxx Institution Discretion, except where standardized below
470190	E-Core Revenue To record reimbursement for participating institution for faculty costs related to E-Core Revenue. (Fund 10600 Only)
470195	USG Global Revenue To record reimbursement for participating institution for faculty costs related to USG Goes Global. (Fund 10600 Only)
471000	Quasi-Revenue from Distribution of Costs (Budgetary Acct - ORG level)
471100	Quasi-Revenue from Distribution of Costs Revenues resulting from charging operating departments for the value of services (such as printing) provided by one department where revenue is booked for the department providing the service and expense is booked for the department receiving the goods. Quasi revenue is eliminated by journal entry and does not show on the year-end financial statements. 4711xx Institution Discretion
472000	Indirect Cost Recoveries (Budgetary Acct - ORG level)
472100	Indirect Cost Recovery – Federal Includes those amounts collected as overhead allowance on federal grants and/or contracts. 4721xx Institution Discretion
472200	Indirect Cost Recovery – State Includes those amounts collected as overhead allowance on state grants and/or contracts. 4722xx Institution Discretion
472300	Indirect Cost Recovery – Local Includes those amounts collected as overhead allowance on local grants and/or contracts. 4723xx Institutional Discretion
472400	Indirect Cost Recovery – Private Includes those amounts collected as overhead allowance on private grants and/or contracts. 4724xx Institutional Discretion
473000	Administrative Cost Allowance (Budgetary Acct - ORG level) Revenue representing a fixed amount per financial aid recipient or a percentage of financial aid expenditures related to campus administered financial aid programs.
473001	Administrative Cost Allowance-College Work Study Program
473002	Administrative Cost Allowance-Pell
473003	Administrative Cost Allowance-SEOG
473004	Administrative Cost Allowance-COBRA
473007	Administrative Cost Allowance-Perkins
478xxx	EE & ER Premiums (USO Only)

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2.8.2 Non-Operating and Other Revenues (48xxxx – 49xxxx)

(Last Modified on August 9, 2023)

State Appropriations

Code	Description
480000	State Appropriations (Budgetary Acct - ORG level) Includes amounts received from Regents allocation for general operations.
480100	State Appropriations Includes amounts received from Regents allocation for general operations.
480101	State Appropriations - Surplus Return
480106	State Appropriations - Special Initiative
480190	State Appropriations - NonExchange
480191	State Appropriations - M R R F
480200	State Appropriations - (USO Only)
480201	State Appropriations - Institution - General (USO Only)
480202	State Appropriations - Institution - SFI (USO Only)
480204	State Appropriations - Institution - Research Consortium (USO Only)
480205	State Appropriations - Institution - Other Organized (USO Only)

Endowment Income

Code	Description
481000	Endowment Income – Unrestricted (Budgetary Acct - ORG level)
481100	Endowment Income – Interest Includes those funds that are received as interest from Endowment Fund Earnings and carry no specific designation. 4811xx Institution Discretion
481200	Endowment Income – Dividends Includes those funds that are received as dividends from Endowment Fund Earnings and carry no specific designation. 4812xx Institution Discretion
481300	Endowment Income – Realized Gain/Losses This account should be used for reporting the gain or loss on the sale of investments in term endowments. 4813xx Institution Discretion
482000	Endowment Income – Restricted (Budgetary Acct - ORG level)
482100	Endowment Income – Restricted Includes those funds that are received as income from Endowment Fund Earnings and carry specific designations as to use. 4821xx Institution Discretion
483000	Endowment Income-Funds Held in Trust (Budgetary Acct - ORG level)
483100	Endowment Income – Funds Held in Trust Includes funds received in instances where the institution is a beneficiary of a Trust Fund held by others. 4831xx Institution Discretion
484000	Endowment Income – Other (Budgetary Acct - ORG level)
484100	Endowment Income – Other Includes endowment income not described elsewhere. 4841xx Institution Discretion

Gifts

Code	Description
485000	Gifts (Budgetary Acct - ORG level) Contributions received by the institution for unrestricted use in daily operations, for which the institution has made no commitment of resources or services.
485100	Federal Gifts – Non-Capital Gifts from federal sources. 4851xx Institution Discretion
485190	Federal Gifts – Non Exchange Gifts from federal sources that are non-exchange transactions.
485200	Federal Gifts – Capitalized Gifts from federal sources that meet the criteria for capitalization. 4852xx Institution Discretion
485300	State Gifts – Non-Capitalized Gifts from state sources. Includes MRR Non-Capitalizable Projects.
485310	State Gifts-MRR Non-Capitalized
485311	State Gifts-ADA
485320	State Gifts - GSFIC
485330	State Gifts - Other 4853xx Institution Discretion
485400	State Gifts – Capitalized Gifts from state sources that meet or exceed the capitalization limit. Includes GSFIC completed projects and MRR Capitalizable Projects. 4854xx Institution Discretion, except where standardized below
485410	State Gifts-MRR Capitalized
485411	State Gifts - ADA
485412	State Gifts - MRR Capitalilzed, Non-Cash
485420	State Gifts - GSFIC
485430	State Gifts - Other
485497	Non-Cash – Gifts – Capitalized – For Cash Flow Only (Contra Acct) For cash flow reporting. Noncash gifts that met the capitalization threshold. (Example: GSFIC managed building projects)
485498	Non-Cash – Gifts – Capitalized – For Cash Flow Only
485500	Local Gifts - NonCapital Gifts from local sources. 4855xx Institution Discretion
485600	Local Gifts – Capitalized Gifts from local sources that meet or exceed the capitalization limit. 4856xx Institution Discretion
485700	Private Gifts - NonCapital Gifts from private sources. 4857xx Institution Discretion, except where standardized below
485800	Private Gifts – Capitalized Gifts from private sources that meet or exceed the capitalization limit.
485890	Private Gifts – Capitalized – Non Exchange Gifts from private sources that meet or exceed the capitalization limit and that are non-exchange transactions.
485898	Non-Cash – Private Gifts – Capitalized – For Cash Flow Only 4858xx Institution Discretion
485900	Endowment Gifts 4859xx Institution Discretion

Other Income

Code	Description
486000	Interest Income (Budgetary Acct - ORG level)
486100	Interest Income Includes any interest earned on short-term investments of cash. 4861xx Institution Discretion
487000	Short Term Investment Income (Budgetary Acct - ORG level)
487100	Short Term Investments Interest earned on short term investments.
488000	Local Government Investment Pool Income (Budgetary Acct - ORG level)
488100	Local Government Investment Pool Interest earned on local government investment pools.
489000	Long-Term Investment Income (Budgetary Acct - ORG level)
489100	Long Term Investment Income Interest earned on long term investment income.
490000	Dividend Income (Budgetary Acct - ORG level)
490100	Dividend Income Includes any dividends earned on investments. 4901xx Institution Discretion
491000	Other Grants & Contracts-Non Operating (Budgetary Acct - ORG level) Includes funds awarded as Grants and Contracts to the institution that are not included in other account codes and that are considered to be non-operating transactions.
491100	Other Federal Grants & Contracts-Non Operating Includes Federal Funds awarded as Grants and Contracts to the institution that are not included in other account codes and that are considered to be non-operating transactions. 4911xx Institution Discretion
491101	Federal Pell Grants – Non-Operating Includes Federal Funds awarded as Pell Grants to the institution that are not included in other account codes and that are considered to be non-operating transactions.
491102	Federal SEOG Grants – Non-Operating Includes Federal Funds awarded as SEOG Grants to the institution that are not included in other account codes and are considered to be non-operating transactions.
491103	Federal College Work Study – Non-Operating Includes Federal Funds awarded as College Work Study funds to the institution that are not included in other account codes and are considered to be non-operating transactions.
491107	Federal TEACH Grants – Non-Operating Includes Federal Funds awarded as TEACH Grants to the institution that are not included in other account codes and are considered to be non-operating transactions.
491110	Federal CARES/HEERF I and CRRSAA/HEERF II Grants – Non-Operating Includes Federal Funds awarded through the Coronavirus Aid, Relief and Economic Security Act (CARES) and the Coronavirus Response and Relief Supplemental Appropriations Act (CRRSAA) due to COVID-19.
491200	Other State Grants & Contracts – Non Operating Includes State Funds awarded as Grants and Contracts to the institution that are not included in other account codes and are considered to be non-operating transactions. 4912xx Institution Discretion
491300	Other Local Grants & Contracts – Non Operating Includes Local Funds awarded as Grants and Contracts to the institution that are not included in other account codes and are considered to be non-operating transactions. 4913xx Institution Discretion
491400	Other Private Grants & Contracts – Non Operating Includes Private Funds awarded as Grants and Contracts to the institution that are not included in other account codes and are considered to be non-operating transactions. 4914xx Institution Discretion
491500	Other Miscellaneous Grants & Contracts – Non Operating
491510	Employee Retention Credit (ERC)
492000	Other Miscellaneous Revenues (Budgetary Acct - ORG level)
492100	Other Miscellaneous Revenues Includes Other Miscellaneous Revenues that are not included in other account codes.
492105	Salvage Sales-Non Capital Asset
492110	Miscellaneous-Revenue-Insurance Recoveries 4921xx Institution Discretion
493000	Realized Gain-Loss on Sale or Trade (Budgetary Acct - ORG level)
493100	Realized Gain-Loss on Sale or Trade of Capital Asset (Cash) Includes the gain or loss on the sale or trade of a capital asset. This value will be the difference between the original value of the asset reduced by accumulated depreciation compared to the value received in the sale or trade. Noncash disposal of capital assets should be reported in account 493300.
493200	Realized Gains/Losses on Sale of Non-Endowment Investments Includes the gain or loss on the sale or trade of non-endowment investments. See also account 4951xx Unrealized Gains/Losses on Investments.
493300	Realized Gain/Loss – Retirement of Capital Assets (Non-Cash) Includes the gain or loss on the retirement of a capital asset. This value will be the difference between the original value of the asset, reduced by accumulated depreciation. This assumes that the value of the capital asset is zero at the time of retirement.
493310	Salvage Sales Capital Asset
493330	Insurance Reimbursement-Capital Asset Cash Received from insurance related to damaged/lost capital assets. The non-cash disposal of capital assets should be reported in account 493300.
493400	Realized Gains/Losses on Sale of Endowment Investments Includes the gain or loss on the sale or trade of endowment investments. See also account 4951xx Unrealized Gains/Losses on Investments.
494000	Indirect Cost Recoveries – Other Grants & Contracts – NonOperating (Budgetary Acct - ORG level)
494100	Indirect Cost Recoveries – Other Federal Grants & Contracts – Non Operating Includes those amounts collected as overhead allowance on federal grants and/or contracts.
494200	Indirect Cost Recoveries – Other State Grants & Contracts – Non Operating Includes those amounts collected as overhead allowance on state grants and/or contracts.
494300	Indirect Cost Recoveries – Other Local Grants & Contracts – Non Operating Includes those amounts collected as overhead allowance on local grants and/or contracts.
494400	Indirect Cost Recoveries – Other Private Grants & Contracts – Non Operating Includes those amounts collected as overhead allowance on private grants and/or contracts.
494500	Administrative Cost Allowance – VA – Non Operating Includes those amounts collected from the VA to assist institutions with the cost of administering their VA programs, including, but not limited to, attendance at VA sponsored training conferences.
495000	Unrealized Gains/Losses on Investments (Budgetary Acct - ORG level)
495100	Net Change in Fair Market Value of Investments This account is used to post the change in fair market value of investments at year end in compliance with GASB 31 Accounting and Financial Reporting for Certain Investment Pools. See also account 4932xx Gains/Losses on Sale of Non-Endowment Investments. 4951xx Institution Discretion
495109	For Cash Flow – Purchase of Investments
495110	For Cash Flow – Purchase of Investments (Contra Acct)
496000	Custodial Revenues (Budgetary Acct - ORG level) The 496xxx accounts should only be utilized in Funds 60000 Custodial-Funds on Deposit and 61000 Custodial-Designated Scholarships
496100	Federal Scholarships and Other Student Support
496200	State Scholarships and Other Student Support
496207	State Scholarship-Dual Enrollment (DE)
496210	State Scholarship-Georgia Student Access
496300	Other Scholarships and Other Student Support
496400	Clubs and Organizations
496410	P3 Revenue (Funds 60000 and 61000 Only)
497000	Special Items (Budgetary Acct - ORG level)
497001	Special Item – Capital Asset Increase/Decrease
497002	Special Item – Capital Financing Increase/Decrease
497003	Special Item – Non Capital Financing Increase/Decrease
498000	Allowance for Doubtful Revenue - NonOperating (Budgetary Acct - ORG level) This account is used for budgeting contra-revenue used to fund the reserve for uncollectible accounts associated with non-operating activity. It is a “budget use only” account.
498998	Allowance for Doubtful Revenue – Non-Operating The funding source (contra-revenue) used to fund the reserve for uncollectible accounts associated with non-operating activity.
499000	Funds from Prior Years (Budgetary Acct - ORG level) This account is used for budgeting net assets for expenditure in current year operations. It is a “budget use only” account.
499100	Prior Year Funds - Surplus

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2.9.1 Personal Services (5)

(Last Modified on February 23, 2021)

Personal Services includes all expenditures for salaries and wages to all employees and persons in the employ of the various departments, boards, commissions, institutions, and other governmental units. Also includes the employer’s share of payments for FICA, retirement, group insurance, or other employer payments for employee benefits.

Code	Description
500000	Personal Services (Budgetary Acct – APPROP level)

Personal Services – Faculty (51)

510000 PERSONAL SERVICES – FACULTY

Code	Description
511000	Salaries – Regular Faculty (Budgetary Acct - ORG level)
511100	Salaries – Regular Faculty Includes all salaries for regular faculty.
512000	Salaries - Part-Time Faculty (Budgetary Acct - ORG level)
512100	Salaries – Part-Time Faculty Includes all salaries for part-time faculty.
513000	Salaries - Summer Faculty (Budgetary Acct - ORG level)
513100	Salaries – Summer Faculty Includes all salaries for summer faculty. Note: Salaries for part-time faculty members who teach in the summer session shall be charged to this account.
513400	Salaries – Summer Research
514000	Salaries – Faculty Overload (Budgetary Acct - ORG level)
514100	Salaries – Faculty Overload To record faculty overload pay.
516000	Salaries - Other – Faculty (Budgetary Acct - ORG level)
516101	Personal Services – Vacation Payout – Faculty Payments for faculty vacation payouts.
516110	Voluntary Separation Payout - Faculty To record pay for faculty voluntary separation.
516150	Extra Pay – Faculty Includes extra pay to faculty.
516200	Supplemental Pay – Retirement Eligible – Faculty Includes supplemental pay for faculty that is retirement eligible.
516205	Admin Supplemental Pay – Retirement Eligible – AFA
516250	Supplemental Pay – Non-Retirement Eligible – Faculty Includes supplemental pay for faculty that is not retirement eligible.
516255	Admin Supplemental Pay – Non-Retirement – AFN
516300	Industry/Foundation Supplement – Faculty Includes supplemental pay for faculty related to industry or foundations.

Personal Services – Non Faculty (52)

520000 PERSONAL SERVICES – NON FACULTY

Code	Description
521000	Salaries - Professional/Admin (Budgetary Acct - ORG level)
521100	Salaries – Professional/Administrative Includes all salaries for professional and administrative employees.
522000	Salaries – Staff (Budgetary Acct - ORG level)
522100	Salaries – Staff Includes all salaries or wages for staff employees.
522200	Additional Straight Time Includes additional salary paid on a straight-time basis.
522805	Salaries – Staff – Overtime Includes all overtime payments to staff employees.
523000	Salaries - Graduate Assistants (Budgetary Acct - ORG level)
523100	Salaries – Graduate Assistants Includes all payments of salaries to graduate assistants.
524000	Salaries – Student Assistants (Budgetary Acct - ORG level)
524100	Salaries – Student Assistants Includes personal services for students employed by the institution. This account should not include expenditures for the College Work-Study Program.
525000	Salaries - Casual Labor (Budgetary Acct - ORG level)
525100	Salaries – Casual Labor Includes all payments of salaries to casual labor employees. Includes payments for casual labor on special projects not included under regular salaries or per diem and fee.
526000	Salaries - Other – Staff (Budgetary Acct - ORG level)
526101	Vacation Payout – Staff
526110	Voluntary Separation Payout - Staff To record pay for staff voluntary separation.
526150	Extra Pay – Staff
526200	Supplemental Pay – Retirement Eligible - Staff
526250	Supplemental Pay – Non-Retirement Eligible - Staff
526300	Industry/Foundation Supplement - Staff
527000	President Allowance (Budgetary Acct - ORG level)
527101	President Allowance Includes amounts paid to presidents who, as a condition of their employment, receive an institutional provided allowance other than housing. The payment of the allowance shall be made through the Payroll system.
528000	Housing Allowance (Budgetary Acct - ORG level)
528101	Housing Allowance Includes amounts paid to officials (usually presidents) who, as a condition of their employment, receive institutional provided housing or a paid housing allowance. The payment of the housing allowance shall be made through the Payroll system.
529000	Subsistence Allowance (Budgetary Acct - ORG level)
529101	Subsistence Allowance Includes amounts paid to officials (usually presidents) who, as part of their duties, entertain visitors, faculty and/or staff. The payment of the subsistence allowance shall be made through the Payroll system.

Personal Services – Shared (53)

530000 PERSONAL SERVICES – DUAL EMPLOYMENT/BORROWED SERVICES

Code	Description
539000	Personal Services – Dual Employment/Borrowed Services (Budgetary Acct - ORG level)
539100	Salaries – Dual Employment/Borrowed Services - Faculty This account receives charges or credits arising out of more than one institution utilizing the services of an employee. Refer to Section 5.3.3, Dual Appointment, which is also referred to as Dual Employment, Joint Employment, or Borrowed Services, for further information.
539200	Salaries – Dual Employment/Borrowed Services - Staff

Personal Services – Compensated Absences (54)

540000 PERSONAL SERVICES – COMPENSATED ABSENCES

Code	Description
541000	Compensated Absences (Budgetary Acct - ORG level)
541100	Compensated Absences The value of employee vacation and compensatory time that has not been taken as of the end of the fiscal year.

Personal Services – Fringe Benefits (55)

550000 PERSONAL SERVICES – FRINGE BENEFITS

Code	Description
551000	Employer Payroll Taxes (Budgetary Acct - ORG level)
551100	FICA – Employer Used to record the employer matching costs (expense) associated with FICA taxes.
551200	FICA – Employer Medicare Used to record the employer matching costs (expense) associated with FICA-Medicare taxes.
551650	Employer Payroll Tax – Other
552000	Retirement Systems (Budgetary Acct - ORG level)
552100	Teachers Retirement System Used to record the employer matching costs (expense) associated with employee participation in the Teachers Retirement System (TRS).
552200	Optional Retirement Plans Used to record the employer matching costs (expense) associated with employee participation in the Optional Retirement Plans (ORP).
552300	Employees Retirement System Used to record the employer matching costs (expense) associated with employee participation in the Employees Retirement System (ERS).
552350	Other Employee Retirement System (ERS) Retiree This account will be utilized for ERS Retiree rehire cost and ERS forfeited leave payments/invoicing.
552400	Retirement Systems – Other Used to record the employer matching costs (expense) associated with employee participation in Retirement Systems not included in the retirement system account codes described above.
552900	Pension Expense (GAAP ledger only) Required by implementation of GASB 68, Accounting and Financial Reporting for Pensions; this account is used to record the difference between the prior year and current year pension liabilities as actuarially determined.
553000	Group Insurance (Budgetary Acct - ORG level)
553100	Group Insurance – Health Includes employer’s share of the cost of health insurance.
553110	Group Insurance – Health – Active Includes employer’s share of the cost of health insurance for active employees.
553111	Group Health Insurance – Blue Choice HMO Includes employer’s share of the cost of the Blue Choice HMO plan.
553116	Group Health Insurance – Kaiser HMO Includes employer’s share of the cost of the Kaiser HMO plan.
553123	Group Health Insurance – PPO Alternative Includes employer’s share of the cost of the PPO Alternative plan.
553128	Group Health Insurance – High Deductible Alternative Includes employer’s share of the cost of the High Deductible Alternative plan.
553129	Group Health Insurance - Medicare Exchange HRA
553140	Group Health Insurance – BCBS GRA Option
553180	Health Savings Account-Seed Fund Includes contribution by employer to employee’s health savings account.
553200	OPEB Expense (Budgetary Acct - ORG level)
553201	Group Life Insurance – Basic Life – Regents Includes employer’s share of the cost of the Board of Regents Basic Life insurance.
554000	Personal Insurance (Budgetary Acct - ORG level)
554100	Personal Liability Insurance Includes premiums or other costs related to legal actions against employees personally for acts executed in performance of job related duties.
555000	Unemployment Insurance (Budgetary Acct - ORG level)
555100	Unemployment Insurance Includes payments made to Department of Labor either as contributory or reimbursable.
556000	Workers Compensation (Budgetary Acct - ORG level)
556100	Workers Compensation Includes payments made to Department of Administrative Services Fiscal Division, Workers’ Compensation Trust Fund, for workers’ compensation insurance coverage for employees.
557000	Employee Tuition Expense (Budgetary Acct - ORG level)
557100	Employee Tuition Reimbursement Used to record the value of fee reimbursements resulting from eligible employees taking courses in the University System of Georgia under the institution’s approved fee reimbursement policy per BOR Policy Manual Section 8.2.19, Tuition Assistance Program.
557200	Employee Tuition Remission Used to record the value of fee remissions resulting from eligible employees taking courses at the institution under the institution’s approved fee waiver policy per BOR Policy Manual Section 8.2.19, Tuition Assistance Program. Institutions should show revenue (not contra-revenue) and fringe benefit expense to comply with GAAP reporting requirements.
558000	Dual Employment (Budgetary Acct - ORG level)
558500	Dual Employment/Borrowed Services
558539	Dual Employment/Borrowed Services Fringe

Personal Services – Other (56)

560000 PERSONAL SERVICES – OTHER

Code	Description
560000	Legal Expenses (Budgetary Acct - ORG level)
560100	Tort Claims Includes payments made to Department of Administrative Services Fiscal Division for the institution’s share of tort claims.
561000	Employee Testing (Budgetary Acct - ORG level)
561100	Employee Drug Testing Payments for drug testing services for applicants and certain employees.
561200	Physical Exams of Employees – Statute Payments for physical exams for applicants and certain employees.
561300	Other Employee Testing Payments for other testing for applicants and certain employees.
561400	Employee Awards Includes amounts for employee awards.
561410	Employee Suggestion Program Awards/Incentives
561420	Goal Based Incentive
561425	Well Being Program
561426	Well Being Reimbursement
561427	Employee Assistance Program
561430	Critical Hire Incentive
561440	Extraordinary Service Program Incentive
561500	Employee Car Allowance Includes amounts for employee car allowance.
565000	Relocation Assistance (Budgetary Acct - ORG level)
565100	Relocation Assistance Includes payment of relocation expenses of a set or “not to exceed” amount that is specified in the original written offer of employment.
569000	Miscellaneous Personal Services (Budgetary Acct - ORG level)
569100	Miscellaneous Personal Services Payments for other personal services not properly categorized in other account codes.
569200	Miscellaneous Personal Cell Phone Stipend

Personal Services – Allocated (59)

59xxxx PERSONAL SERVICES – ALLOCATED

Code	Description
598000	Personal Services – Allocated (Budgetary Acct - ORG level)
598100	Indirect Plant Overhead – Personal Services Includes personal service costs for operation and maintenance of physical plant that have been allocated and transferred to Auxiliary Enterprises. This account will house the expense credit in the Fund Group being relieved by the allocation and will house the expense debit in the Fund Group receiving the cost allocation.
598200	Sponsored Benefit Charges Includes allocated benefit charges to sponsored and other fund sources where costs are determined by a rate negotiated between the institution and the cognizant federal audit agency.
598300	Personal Services – Allocated Costs Includes personal services costs (except plant operations) that have been allocated to other departments, such as auxiliary enterprises administration charges to operating units. This account will house the expense credit in the original department and will house the expense debit in the department(s) receiving the cost allocation.
599000	Personal Services - Payroll Suspense (Budgetary Acct - ORG level) A suspense account for personal services expenses.
599500	HCM Clearing Account A clearing account for payroll expense.

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2.9.2 Travel (6)

(Last Modified on July 25, 2023)

Code	Description
600000	Travel (Budgetary Acct – APPROP level)
641000	Travel – Employee (Budgetary Acct - ORG level)
641100	Travel – Employee other than Mileage Includes travel expenses incurred by employees other than mileage within the United States.
641110	Travel – Employees – Ground Transportation Includes all expenses for ground transportation, including use of personal vehicles, incurred by employees within the United States.
641120	Travel – Employees – Air Travel Includes all expenses for airline transportation incurred by employees within the United States.
641130	Travel – Employees – Meals Includes all meal expenses incurred by employees within the United States.
641140	Travel – Employees – Lodging Includes all lodging expenses incurred by employees within the United States.
641150	Travel – Employees - Miscellaneous Includes all miscellaneous travel expenses incurred by employees within the United States.
641160	Travel – Employees – Rental Car Includes all expenses incurred by employees for rental and leased vehicles within the United States. Rentals paid to DOAS for motor pool vehicles would also be included here and charged to the expense account of the individual who checked out the vehicle. Operating cost of agency-owned vehicles should be classified to correct cost accounts.
641170	Travel – Employees – Parking Includes all parking expenses incurred by employees within the United States.
641200	International Travel – Employees Includes all travel expenses incurred by employees outside of the United States. Refer to Section 4.0, Travel, in this manual for more information.
641210	International Travel – Employees – Ground Transportation Includes all expenses for ground transportation incurred by employees outside of the United States.
641220	International Travel – Employees – Air Travel Includes all expenses for airline transportation incurred by employees outside of the United States.
641230	International Travel – Employees – Meals Includes all meal expenses incurred by employees outside of the United States.
641240	International Travel – Employees – Lodging Includes all lodging expenses incurred by employees outside of the United States.
641250	International Travel – Employees - Miscellaneous Includes all miscellaneous travel expenses incurred by employees outside of the United States.
641260	International Travel – Employees – Rental Car Includes all expenses for rental and leased vehicles incurred by employees outside of the United States.
641270	International Travel – Employees – Parking Includes all parking expenses incurred by employees outside of the United States.
641290	International Travel – Employees – VISAPAS Includes all expenses for visas and passports incurred by employees for travel outside of the United States.
641300	Travel – Employee - Recruiting Includes all expenses for lodging, meals, use of personal vehicle, leased vehicles, or other costs incurred by employees in recruiting-related activities. This range of accounts would predominately be related to Athletic recruiting. If utilized for other recruiting purposes, the Institution should ensure activity is accounted for in order to separate athletic recruiting from other recruiting activities.
641310	Travel – Employee – Recruiting – Ground Transportation Includes all expenses for ground transportation, including use of personal vehicles, incurred by employees within the United States.
641320	Travel – Employee – Recruiting – Air Travel Includes all expenses for air travel incurred by employees within the United States.
641330	Travel – Employee – Recruiting – Meals Includes all expenses for all meals incurred by employees within the United States.
641340	Travel – Employee – Recruiting – Lodging Includes all lodging expenses incurred by employees within the United States.
641350	Travel – Employee – Recruiting – Miscellaneous Includes all miscellaneous expenses incurred by employees within the United States.
641360	Travel – Employee - Recruiting – Rental Car Includes all expenses incurred by employees for all rental and leased vehicles within the United States. Rentals paid to DOAS for motor pool vehicles would also be included here and charged to the expense account of the individual who checked out the vehicle. Operating cost of agency-owned vehicles should be classified to correct cost accounts.
641370	Travel – Employee - Recruiting – Parking Includes all parking expenses incurred by employees within the United States.
641500	Travel - Employee Mileage
641510	Travel – Employee Mileage Includes all expenses for use of personal vehicle incurred by employees in job-related activities within the United States. Refer to Section 4.0, Travel, in this manual for more information.
641520	Travel – Employee - Recruiting Mileage Includes all expenses for use of personal vehicle incurred by employees in recruiting activities within the United States. Refer to Section 4.0, Travel, in this manual for more information.
641539	Travel – Dual Employment/Borrowed Services Includes all travel expenses for employees related to Dual Employment/Borrowed Services situations.
641600	Travel - Employee/Team Post Season For expenses that will be included in Athletic Reporting, such as NCAA and NAIA reporting.
641610	Travel - Employee/Team Post Season - Ground Transportation For expenses that will be included in Athletic Reporting, such as NCAA and NAIA reporting.
641620	Travel - Employee/Team Post Season - Air Travel For expenses that will be included in Athletic Reporting, such as NCAA and NAIA reporting.
641630	Travel - Employee/Team Post Season - Meals For expenses that will be included in Athletic Reporting, such as NCAA and NAIA reporting.
641640	Travel - Employee/Team Post Season - Lodging For expenses that will be included in Athletic Reporting, such as NCAA and NAIA reporting.
641650	Travel - Employee/Team Post Season - Miscellaneous For expenses that will be included in Athletic Reporting, such as NCAA and NAIA reporting.
641660	Travel - Employee/Team Post Season - Rental Car For expenses that will be included in Athletic Reporting, such as NCAA and NAIA reporting.
641670	Travel - Employee/Team Post Season - Parking For expenses that will be included in Athletic Reporting, such as NCAA and NAIA reporting.
651000	Travel – Non-Employee (Budgetary Acct - ORG level) Includes all expenses for lodging, meals, use of personal vehicles, leased vehicles, or other costs incurred by non-employees in activities approved by the institution within the United States. This includes reimbursement of travel expenses for job applicants where the institution has agreed to pay the applicant’s travel costs. Typically, these expenses are incurred by students authorized to travel by the institution in relation to their employment or their participation in an Athletics program, but can also include interviewee reimbursement.
651100	Travel – Non-Employee/Team Includes all expenses for lodging, meals, use of personal vehicles, leased vehicles, or other costs incurred by non-employees/teams in activities approved by the institution within the United States.
651110	Travel – Non-Employee/Team – Ground Transportation Includes all expenses for ground transportation incurred by non-employees/teams within the United States.
651120	Travel – Non-Employee/Team – Air Travel Includes all expenses for air transportation incurred by non-employees/teams within the United States.
651130	Travel – Non-Employee/Team – Meals Includes all meal expenses incurred by non-employees/teams within the United States.
651140	Travel – Non-Employee/Team – Lodging Includes all lodging expenses incurred by non-employees/teams within the United States.
651150	Travel – Non-Employee/Team – Miscellaneous Includes all miscellaneous expenses incurred by non-employees/teams within the United States.
651160	Travel – Non-Employee/Team – Rental Car Includes all expenses for all rental and leased vehicles incurred by non-employees/teams within the United States. Rentals paid to DOAS for motor pool vehicles would also be included here and charged to the expense account of the individual who checked out the vehicle. Operating cost of agency-owned vehicles should be classified to correct cost accounts.
651170	Travel – Non-Employee/Team – Parking Includes all parking expenses incurred by non-employees/teams within the United States.
651200	International Travel – Non-Employee/Team Includes all travel expenses incurred by non-employees/teams outside of the United States. Refer to Section 4.0, Travel, in this manual for more information.
651210	International Travel – Non-Employee/Team – Ground Transportation Includes all ground transportation expenses incurred by non-employees/teams outside of the United States.
651220	International Travel – Non-Employee/Team – Air Travel Includes all air transportation expenses incurred by non-employees/teams outside of the United States.
651230	International Travel – Non-Employee/Team – Meals Includes all meal expenses incurred by non-employees/teams outside of the United States.
651240	International Travel – Non-Employee/Team – Lodging Includes all lodging expenses incurred by non-employees/teams outside of the United States.
651250	International Travel – Non-Employee/Team – Miscellaneous Includes all miscellaneous expenses incurred by non-employees/teams outside of the United States.
651260	International Travel – Non-Employee/Team – Rental Car Includes all expenses for rental and leased incurred by non-employees/teams outside of the United States.
651270	International Travel – Non-Employee/Team – Parking Includes all parking expenses incurred by non-employees/teams outside of the United States.
651290	International Travel – Non-Employee/Team – VISAPAS Includes all visa and passport expenses incurred by non-employees/teams outside of the United States.
651300	Non-Employee Recruiting Travel/Athletics/Students Includes all expenses for lodging, meals, use of personal vehicle, leased vehicles, or other costs incurred by non-employees in recruiting-related activities.
651310	Non-Employee Recruiting Travel – Ground Transportation Includes all expenses for ground transportation incurred by non-employees in recruiting-related activities.
651320	Non-Employee Recruiting Travel – Air Travel Includes all expenses for air travel incurred by non-employees in recruiting-related activities.
651330	Non-Employee Recruiting Travel – Meals Includes all meal expenses incurred by non-employees in recruiting-related activities.
651340	Non-Employee Recruiting Travel – Lodging Includes all lodging expenses incurred by non-employees in recruiting-related activities.
651350	Non-Employee Recruiting Travel – Miscellaneous Includes all miscellaneous expenses incurred by non-employees in recruiting-related activities.
651360	Non-Employee Recruiting Travel – Rental Car Includes all expenses for rental and leased vehicles incurred by non-employees in recruiting-related activities. Rentals paid to DOAS for motor pool vehicles would also be included here and charged to the expense account of the individual who checked out the vehicle. Operating cost of agency-owned vehicles should be classified to correct cost accounts.
651370	Non-Employee Recruiting Travel – Parking Includes all parking expenses incurred by non-employees in recruiting-related activities.
651400	Non-Employee Grant Participant Travel Includes all travel expenses for nonemployee grant participants when grant requires segregation of expenses. 6514xx Institution Discretion
651500	Travel – Non-Employee
651510	Travel – Non-Employee Mileage Includes all expenses for use of personal vehicle incurred by non-employees in job-related activities. Refer to Section 4.0, Travel, in this manual for more information.
651520	Non-Employee Recruiting – Mileage Includes all expenses for use of personal vehicle incurred by non-employees in job-related recruiting activities. Refer to Section 4.0, Travel, in this manual for more information.
651600	Travel - Employee/Team Post Season For expenses that will be included in Athletic Reporting, such as NCAA and NAIA reporting.
651610	Travel - Employee/Team Post Season - Ground Transportation For expenses that will be included in Athletic Reporting, such as NCAA and NAIA reporting.
651620	Travel - Employee/Team Post Season - Air Travel For expenses that will be included in Athletic Reporting, such as NCAA and NAIA reporting.
651630	Travel - Employee/Team Post Season - Meals For expenses that will be included in Athletic Reporting, such as NCAA and NAIA reporting.
651640	Travel - Employee/Team Post Season - Lodging For expenses that will be included in Athletic Reporting, such as NCAA and NAIA reporting.
651650	Travel - Employee/Team Post Season - Miscellaneous For expenses that will be included in Athletic Reporting, such as NCAA and NAIA reporting.
651660	Travel - Employee/Team Post Season - Rental Car For expenses that will be included in Athletic Reporting, such as NCAA and NAIA reporting.
651670	Travel - Employee/Team Post Season - Parking For expenses that will be included in Athletic Reporting, such as NCAA and NAIA reporting.
698000	Travel – Allocations (Budgetary Acct - ORG level)
698100	Indirect Plant Overhead – Travel Includes travel costs for operation and maintenance of physical plant that have been allocated and transferred to Auxiliary Enterprises. This account will house the expense credit in the Fund Group being relieved by the allocation and will house the expense debit in the Fund Group receiving the cost allocation. 6981xx Institution Discretion
698300	Travel Expense – Allocated Costs Includes travel costs (except plant operations) that have been allocated to other departments, such as auxiliary enterprises administration charges to operating units. This account will house the expense credit in the original department and will house the expense debit in the department(s) receiving the cost allocation. 6983xx Institution Discretion

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2.9.3 Operating Supplies & Expenses (7)

(Last Modified on July 31, 2023)

Code	Description
700000	Operating Supplies & Expenses (Budgetary Acct – APPROP level)
702000	Purchases for Resale (Budgetary Acct - ORG level)
702100	Purchases for Resale Includes purchases of merchandise for resale in the various units of Auxiliary Enterprises. Separate accounts should be maintained as needed to present adequate management detail. Purchases accounts should be closed to the appropriate Cost of Goods Sold account before the close of each monthly accounting period. This closing may be made on the basis of the results of perpetual inventory systems, results of taking an actual inventory, or by utilizing a percentage of gross sales to arrive at an approximate cost of goods sold value. 7021xx Institution Discretion
703000	Cost of Goods Sold (Budgetary Acct - ORG level)
703100	Cost of Goods Sold (COGS) Purchases for Resale and inventory adjustments are closed into this account to derive cost of goods sold in the appropriate auxiliary units. There should be a separate account to parallel “Purchases.” An actual inventory must be taken of inventories for resale to calculate an actual cost of goods sold by enterprise. This actual inventory should be taken at least annually. 7031xx Institution Discretion
704000	Cash Over/Short (Budgetary Acct - ORG level)
704100	Cash Over/Short Includes amounts of overages and/or shortages for all fund groups. Account may be divided according to cash receiving locations when necessary. 7041xx Institution Discretion
712000	Motor Vehicle Expense (Budgetary Acct - ORG level)
712100	Motor Vehicle Expense Includes expenses for fuel, service, repair or other costs of vehicles owned and operated by the institution. Also includes required maintenance service or repair of DOAS leased vehicles.
712110	Motor Vehicle Expense – Fuel
712111	Motor Vehicle Expense – Repairs
712120	Aircraft Expense – Fuel
712121	Aircraft Expense – Repairs 7121xx Institution Discretion
714000	Supplies and Materials (Budgetary Acct - ORG level)
714100	Supplies & Materials Expense Includes the cost of all types of supplies and materials used in the operation of the institution. An inventory should be established for each subdivision of the supply control account for expenditures. 7141xx Institution Discretion, except where standardized below
714101	Supplies and Materials - Office Supplies
714102	Supplies and Materials - Instructional/Lab Supplies
714103	Supplies and Materials - Paper
714104	Supplies and Materials - Copier Supplies
714105	Supplies and Materials - Furniture/Fixtures
714106	Printed Publications
714110	Supplies & Materials Expense – Postage Includes the cost of all postage used in the operation of the institution.
714111	Supplies & Materials Expense – Shipping/Handling/Freight
714112	Supplies & Materials Expense – Licenses (Non-Software)
714113	Supplies & Materials Expense – Books/E-Books
714114	Supplies & Materials Expense – IT Related
714115	Supplies & Materials Expense – Hazardous Material
714200	Supplies & Materials Expense – Exempt Clothing
714210	Supplies & Materials Expense – Non-Exempt Clothing
714300	Supplies & Materials Expense – Athletics For expenses that will be included in Athletic Reporting, such as NCAA and NAIA reporting.
714321	Supplies & Materials Expense – Athletic Uniforms For expenses that will be included in Athletic Reporting, such as NCAA and NAIA reporting.
714331	Supplies & Materials Expense – Athletic Sports Supplies For expenses that will be included in Athletic Reporting, such as NCAA and NAIA reporting.
714351	Supplies & Materials Expense – Athletic Apparel For expenses that will be included in Athletic Reporting, such as NCAA and NAIA reporting.
714900	Purchase Card Expense Includes the cost of all types of consumable materials used in the operation of the institution that has been purchased utilizing the “Purchase Card” method of procurement. An analysis of the various procurements made by “Purchase Card”, with a resulting reclassification of the account code, may be made by the institution if the amounts needing reclassification are material. It is normally recognized that items procured via “Purchase Card” are small value consumable materials that are properly classified as Supplies and Materials and do not need further reclassification.
715000	Repairs and Maintenance (Budgetary Acct - ORG level)
715100	Repairs and Maintenance Expenditures for parts, repairs, maintenance, and alterations of buildings, grounds, or equipment performed by department personnel or contracted from outside. Included are expenditures for replacement of fixtures when such fixture is attached to or a part of a building; such as water heaters, furnaces, boilers, exhaust fans, etc. Examples of charges also include janitorial service contracts, and maintenance service contracts on equipment including computer and radio equipment. Maintenance contracts or charges for maintenance services should be charged to this account regardless of whether the department owns, rents, leases, or is lease/purchasing the equipment or other asset. 7151xx Institution Discretion
715200	Repair and Replacement Contribution Used to record renewal and replacement component of PPV lease payments. These amounts were previously recorded in 715100. 7152xx Institution Discretion
715300	Repairs and Maintenance Athletics For expenses that will be included in Athletic Reporting, such as NCAA and NAIA reporting.
715301	Athletic Facility Grounds Maintenance/Supplies To record expense for dirt, grass, seed, and other material and supply costs for athletic facility grounds that will be included in Athletic Reporting, such as NCAA and NAIA reporting.
715900	Repair and Maintenance - Contracts 7159xx Institution Discretion
717000	Utilities (Budgetary Acct - ORG level) Includes monthly billings by regulated public service organizations. Utility costs should be further classified as indicated below by type of utility. Costs of an organizational unit that produces utility service should be classified under normal cost objects such as personal services and supplies.
717100	Utilities – Garbage Service Includes all costs for garbage service/collection of the institution.
717200	Utilities – Electricity Includes all costs for the purchase of electricity used in the operation of the institution. 7172xx Institution Discretion
717300	Utilities – Fuel Oil Includes all costs for the purchase and transportation of fuel oil used in the operation of the institution. 7173xx Institution Discretion
717400	Utilities – Natural Gas/Propane Gas Includes all costs for the purchase and delivery of natural gas or propane used in the operation of the institution. 7174xx Institution Discretion
717500	Utilities – Water Includes all costs for the purchase of water used in the operation of the institution. 7175xx Institution Discretion
717600	Other Utilities Services Includes all costs for the purchase other utilities not listed in the utilities account codes above used in the operation of the institution. 7176xx Institution Discretion
717900	Other Utilities Services - Contracts 7179xx Institution Discretion
719000	Rents- Non-Real Estate (Budgetary Acct - ORG level)
719100	Rents – Non Real Estate Includes expenditures for rental of equipment, furniture, meeting or exhibition halls by the day or week, post office box rentals, and rental of State owned aircraft. Note: Payments on multi-year installment purchase agreements should be charged to Lease/Purchase Capital Outlay Accounts 818100 for Principal and 818200 for Interest. 7191xx Institution Discretion, except where standardized below
719102	Rents-Non-Real Estate – Vehicles
719200	Operating Lease Payments – Non Real Estate Includes payments for operating leases. 7192xx Institution Discretion
719301	Athletic Facilities Rental Expense For expenses that will be included in Athletic Reporting, such as NCAA and NAIA reporting.
720000	Insurance and Bonding (Budgetary Acct - ORG level)
720100	Insurance and Bonding Includes fidelity bonds on employees and hazard coverage on real and personal property or liability coverage where required by statute. Note: Personal liability coverage of employees should be recorded in Account 554100. 7201xx Institution Discretion
720201	Athletic Medical Expenses & Insurance For expenses that will be included in Athletic Reporting, such as NCAA and NAIA reporting.
721000	Claims and Indemnities (Budgetary Acct - ORG level)
721100	Claims and Indemnities Includes payments for medical service claims, damage to private property, and damage claims for personal injuries. Note: Workers’ Compensation insurance should be charged to Account 5561xx. 7211xx Institution Discretion
722000	Dir Ben-Med Care/Public Asst (Budgetary Acct - ORG level)
722100	Direct Benefits – Medical Care/Public Assistance Includes payments to or for qualified recipients in accordance with statutory and/or contractual authority.
723000	College Work Study Program (Budgetary Acct - ORG level)
723100	College Work-Study Program The total cost of the College Work-Study program shall be recorded under this account. 7231xx Institution Discretion
724000	Grants to Counties & Cities (Budgetary Acct - ORG level)
724100	Grants to Counties & Cities Payments made to local governmental units to fund services provided by such units in accordance with statutory and/or contractual authority.
725000	P3 Resident Assistance Program (Budgetary Acct - ORG level)
725100	P3 – Resident Assistance Program Expense
726000	Insurance Claims (Budgetary Acct - ORG level)
726100	Prescription Claims (USO Only)
726150	Prescription Refunds/Rebates (USO Only-Contra Account)
726175	Prescription Performance Guarantees (USO Only) To track Prescription Performance Guarantees separately from other Prescription Claims expense.
726200	Health Insurance Claims (USO Only)
726250	Health Insurance Claims Refunds (USO Only-Contra Account)
726275	Health Claims Performance Guarantees (USO Only) To track Health provider Performance Guarantee payments separately from Health Claims expense.
726300	Dental Claims (USO Only)
726375	Dental Claims Performance Guarantees (USO Only) To track Dental provider Performance Guarantee payments separately from Dental Claims expense.
726400	Employer Contributions to RHBT (USO Only)
727000	Other Operating Expense (Budgetary Acct - ORG level)
727100	Other Operating Expenses Includes all expenditures for costs not properly included in any of the preceding accounts or in one of the specific classes established in appropriation acts. Examples of costs included in this account are: aerial surveys; bank charges, clipping services; credit reports; evidence purchased; freight, express, and storage; linen service and outside laundry; promotion expense; subscriptions, dues, and registration fees; and tests. Note: Account 727800 must be used to record Other Operating Expense for Royalties. 7271xx Institution Discretion, except where standardized below
727101	Accretion Expense To record the cost associated with an increase in a liability such as Asset Retirement Obligations (ARO).
727110	Other Operating Expense – Registration Includes all expenditures for registration activities.
727120	Other Operating Expense – Subscriptions Includes all expenditures for subscriptions to periodicals.
727130	Other Operating Expense – Memberships Includes all expenditures for memberships to professional and other organizations.
727140	Other Operating Expense – Credit Card Related
727150	Other Operating Expense – Banking Related
727160	Dual Enrollment (DE) Book - Differential
727170	Other Operating Exp - Debt Collection Service Fees
727191	Student/P3 Refunds
727192	GPLS – Library Materials (USO Only)
727193	GPLS – Talking Book Centers (USO Only)
727194	GPLS – System Services Grants (USO Only)
727195	GPLS – Salary Payments (USO Only)
727196	GPLS – Other (USO Only)
727197	Other Miscellaneous Fines, Penalties, Claims and Judgements 7271xx Institution Discretion
727198	Operating Expense Related to Non-cash Gifts Account should contain the expense related to non-capitalizable gifts of equipment or related noncash items.
727200	Advertising
727225	Advertising - Employee Recruitment
727250	Advertising – Other than Employee Recruitment Includes all expenditures for advertising not directly related to attracting personnel. This account should be used exclusively for Advertising-Other than Employee Recruitment.
727275	Advertising - Promotional Items 7272xx Institution Discretion
727500	Program Related Meals
727600	Athletics Game Day Operations - Other For expenses that will be included in Athletic Reporting, such as NCAA and NAIA reporting.
727610	Athletics Fund Raising/Marketing/Promotions Expense For expenses that will be included in Athletic Reporting, such as NCAA and NAIA reporting.
727613	Athletics - Team Registration For expenses that will be included in Athletic Reporting, such as NCAA and NAIA reporting.
727614	Athletics - Recruiting Registration For expenses that will be included in Athletic Reporting, such as NCAA and NAIA reporting.
727621	Athletics - Sports Camp Expenses For expenses that will be included in Athletic Reporting, such as NCAA and NAIA reporting.
727650	Athletics - Spirit Groups/Auxiliary Corps For expenses that will be included in Athletic Reporting, such as NCAA and NAIA reporting.
727660	Athletics - Dues For expenses that will be included in Athletic Reporting, such as NCAA and NAIA reporting.
727700	Other Operating Expenses – Employee Group Meals Used to purchase meals for a group of employees when such employees may not be on travel status or otherwise eligible for payment for meals. This expenditure account should only be used for such meal purchases. Refer to Section 19.7, Employee Group Meals in this manual for more information. 7277xx Institution Discretion, except where standardized below
727710	Group Meals - Employees
727720	Group Meals - Non Employees
727730	Groups Meals - Students 7277xx Institution Discretion
727735	Group Meals - Athletic Recruiting - Non-Travel For expenses that will be included in Athletic Reporting, such as NCAA and NAIA reporting.
727800	Other Operating Expenses – Royalties Includes all payments for royalties. 7278xx Institution Discretion
728000	Bad Debt Expense (Budgetary Acct - ORG level)
728100	Bad Debt Expense – Non-Revenue This bad debt expense is generated from non-revenue related uncollectible accounts receivable.
728200	Collection Fees
733000	Software (Budgetary Acct - ORG level)
733100	Software - Purchased To record expenditures for pre-packaged software systems for electronic data processing that do not meet the capitalization threshold. Services for system design and/or programming of individualized software systems or programs should be charged to the appropriate Per Diem and Fees account. Software that fits this definition other than meeting the threshold for capitalization should be recorded in account 833100 Software. Refer to Section 7.10 Intangible Assets in this manual for further information regarding thresholds.
733101	Software - Renewals
733150	Software - Maintenance/Support
733200	Software - Leased To record lease payments for Subscription Based IT Arrangements (SBITA’s) that do not meet the threshold for capitalization. SBITA’s that meet the threshold for capitalization should be recorded in accounts 818500 SBITA Principal and 818600 SBITA Interest Expense. Refer to Section 7.10 Intangible Assets in this manual for further information.
733900	Software - Contracts To record payments other than lease payments associated with a software that are not capitalizable. This could include, but not limited to, maintenance, troubleshooting, and additional implementational activities. Refer to Section 7.10 Intangible Assets in this manual for further information.
734000	Water, Timber & Mineral Rights and Easements Expense (Budgetary Acct - ORG level)
734100	Water Rights Includes non-capitalizable expense for water rights.
734200	Timber Rights Includes non-capitalizable expense for timber rights.
734300	Mineral Rights Includes non-capitalizable expense for mineral rights.
734400	Easements Includes non-capitalizable expense for easements.
735000	Patent, Trademark & Copyright Expense (Budgetary Acct - ORG level)
735100	Patents Includes non-capitalizable expense for patents.
735200	Trademarks Includes non-capitalizable expense for trademarks.
735300	Copyrights Includes non-capitalizable expense for copyrights.
742000	Publications and Printing (Budgetary Acct - ORG level)
742100	Publications and Printing Includes costs of publications required by statute or that are deemed necessary in providing services delivered within the scope of the institution’s authority. Includes all costs for printing billed by DOAS and any other costs for printing billed. Also includes cost of letterhead stationery, imprinted envelopes, imprinted forms, purchase orders, and any other billing for printed matter. Note 1: Does not include cost of books, pamphlets, brochures, booklets, manuals, handbooks, etc. that is not published by the institution. These publications should be charged to the appropriate account in 7141xx Supplies and Materials. Note 2: Books or volumes of books, if maintained in a library, should be charged to the appropriate account in 8432xx Library Collections. Note 3: Subscriptions or subscription services should be charged to account 727120 Other Operating Expenses – Subscriptions.
743000	Equipment / Furniture Purchase – Small Value
743100	Equipment Purchase – Small Value – Non Inventory
743200	Equipment Purchases – Small Value – Inventory Includes equipment costing $3,000.00 or more, and less than $5,000.00. Also includes the cost of equipment required to be inventoried, such as guns and motor vehicles, if the cost is below $5,000.00.
743220	Athletic Equipment – Small Value – Inventory To be used for equipment costing $3,000.00 or more, and less than $5,000.00, that will be included in Athletic Reporting, such as NCAA and NAIA reporting.
743300	Equipment Purchase- Small Value - Sponsor Holds Title Includes equipment costing $3,000.00 or more, and less than $5000.00, purchased from sponsored funds where the sponsor retains title to the equipment purchased. Also includes the cost of equipment required to be inventoried, such as guns and motor vehicles, if the cost is $3,000 or more, and less than $5,000, and purchased from sponsored funds where the sponsor retains title to the equipment purchased.
743400	Furniture/Fixtures- Small Value - Non Inventory
743500	Furniture/Fixtures- Small Value - Inventory
744000	Information Tech. Equip. Purchase – Small Value/Non Inventory (Budgetary Acct - ORG level)
744100	Information Tech Equipment Purchases – Small Value/Non Inventory
744200	Information Technology Equipment Purchases – Small Value – Inventory Includes Information Technology equipment costing more than $3,000.00, and less than $5,000.00.
744300	Information Technology Equipment Purchases – Sponsor Holds Title: Includes cost of Information Technology equipment costing $3,000.00 or more, and less than $5000.00, purchased from sponsored funds where the sponsor retains title to the equipment purchased.
745000	Library Collections - Noncapital (Budgetary Acct - ORG level)
745100	Library Collections Expense To record expenses for library collections in which the vendor is not conveying control of the underlying asset, such as e-Books, software licenses, and rights to access, that are not permanently accessible/not perpetual.
748000	Rents - Real Estate (Budgetary Acct - ORG level)
748100	Real Estate Rentals – Operating Leases Includes monthly rentals and lease contracts for office space, warehousing, and storage other than Authority Lease Rental contracts. Costs of renovations and modifications of leased facilities would also be classified in this object class if such expenditures constitute rental payments in lease agreements. Account may be subdivided to show geographical location or other logical information. 7481xx Institution Discretion, except where standardized below
748101	Real Estate Rental – Georgia Military College (USO Only)
748102	Real Estate Rentals (One Time Event)
748200	Debt Service Retirement – GSFIC Payback Bonds Includes repayment of debt not reported on the institutions balance sheet, such as GSFIC debt.
751000	Per Diem and Fees (Budgetary Acct - ORG level) Includes compensation and reimbursable expenses such as travel, postage, telephone, etc., for services rendered on a per diem, hourly, fee, or consultant basis from which the employer makes no payroll deductions. Examples of expenditures classified here would be architects, attorneys, consultants or consulting firms, board members, physicians, engineers, temporary help secured from a private agency (Kelly Girls, Incorporated), etc. Services for system design and/or programming of computer software systems, billed directly to the agency and not through DOAS Information and Computer Service billings, should be charged to this account. Accounts will be further subdivided as follows:
751101	Architect Payments of Per Diem and Fees to architects.
751102	Attorney Payments of Per Diem and Fees to attorneys.
751103	Consultant Payments of Per Diem and Fees to consultants/consulting firms.
751104	Engineer Payments of Per Diem and Fees to engineers.
751105	Physician Payments of Per Diem and Fees to physicians.
751106	Interpreters Payments of Per Diem and Fees to interpreters.
751107	Veterinarian Payments of Per Diem and Fees to veterinarians.
751108	Honorariums/Speakers Payments of Per Diem and Fees to individuals for honorariums or payment for speeches.
751109	Information Technology Consultant Payments of Per Diem and Fees to Information Technology consultants/consulting firms.
751110	Other Per Diems Payments of Per Diem and Fees not categorized in other account codes, including “Board Member” per diems.
751111	Subsistence – Grant Participant Support Includes all subsistence for nonemployee grant participants when grant requires segregation of expenses.
751112	Grant Participant Support – Other Includes all Other expenses for non-employee grant participants when grant requires segregation of expenses.
751113	Athletic Per Diem - Other For expenses that will be included in Athletic Reporting, such as NCAA and NAIA reporting.
752000	Per Diem & Fees- Reimb & Direct Expense (Budgetary Acct - ORG level)
752100	Reimbursable Expense Payments to reimburse for expenses incurred in the execution of duties while performing services covered under the definition of Per Diem and Fees. 7521xx Institution Discretion
752200	Direct Expense Payments made directly to vendors on behalf of individuals or corporations for expenses incurred in the execution of duties while performing services covered under the definition of Per Diem and Fees. 7522xx Institution Discretion
753000	Contracts (Budgetary Acct - ORG level)
753100	Contracts Includes contracts with units of state or local governments, units of other USG institutions, authorities, public or private corporations, or private business firms. Also included are agreements for delivery of services or activities evidenced by written agreement approved in accordance with statutory approval requirements. 7531xx Institution Discretion, except where standardized below
753110	Contracts – Consultants (The 715XXX range should be used instead to specify the area of Repair and Maintenance.)
753111	Contracts-Temporary Employment Services
753115	Contracts – Employee Recruitment
753120	Contracts – Grant Sub Recipients Grant sub awards to recipients.
753121	Contracts-Grant Sub >$25K Used to differentiate the first $25K of a sub-award for the negotiated F & A rate.
753130	Contracts – Dining Hall
753140	Contracts – Construction in Progress
753180	Contracts – Fiber Optics
753181	Contracts – Security System
753182	Contracts – Financial Aid Services
753183	Contracts – Environmental Control/Hazardous Materials
753184	Contracts – Athletic Guarantee
753190	Contracts – Other
753195	Contracted Services – USG Global This account should only be utilized by UWG and USO and only in Fund 10500 Tuition.
753200	Information Technology Contracts Includes contracts with units of State or local governments, units of the USG institutions, authorities, public or private corporations, or private business firms for Information Technology Contracts. Also included are agreements for delivery of services or activities evidenced by written agreement approved in accordance with statutory approval requirements. 7532xx Institution Discretion
753300	Contracts - Athletics For expenses that will be included in Athletic Reporting, such as NCAA and NAIA reporting.
753312	Contracts - Athletics Ground Transportation For expenses that will be included in Athletic Reporting, such as NCAA and NAIA reporting.
753313	Contracts - Athletics Fleet vehicle Rentals For expenses that will be included in Athletic Reporting, such as NCAA and NAIA reporting.
753350	Contracts - Athletics Health Safety For expenses that will be included in Athletic Reporting, such as NCAA and NAIA reporting.
753380	Contracts - Athletic Officials For expenses that will be included in Athletic Reporting, such as NCAA and NAIA reporting.
753381	Contracts - Athletic Security Services For expenses that will be included in Athletic Reporting, such as NCAA and NAIA reporting.
753384	Contracts - Athletic Guarantees Expense For expenses that will be included in Athletic Reporting, such as NCAA and NAIA reporting.
753390	Contracts - Other Athletic For expenses that will be included in Athletic Reporting, such as NCAA and NAIA reporting.
771000	Telecommunications (Budgetary Acct - ORG level)
771100	Telecommunications – Local Includes all charges for local service telecommunications. 7711xx Institution Discretion
771200	Telecommunications – Long Distance/GIST Includes all charges for long distance telecommunications, whether billed from the Georgia Intrastate Telephone (GIST) system or a private company. 7712xx Institution Discretion
771300	Telecommunications – Cellular Includes all charges for cellular phone service. 7713xx Institution Discretion
771400	Telecommunications – Pager Includes all charges for pager service. 7714xx Institution Discretion
771500	Telecommunications – Radio Includes all charges for radio service. 7715xx Institution Discretion
771600	Telecommunications – Video Includes all charges for video services. 7716xx Institution Discretion
771700	Telecommunications – TV Cable/Satellite Includes all charges for installation of TV Cable/Satellite. 7717xx Institution Discretion
771800	Telecommunications – Data Includes all charges for data telecommunications. Also includes any charges identified on DOAS Information and Computer Service billings for data telecommunications. 7718xx Institution Discretion
771900	Telecommunications - Other 7719xx Institution Discretion
781000	Scholarships (Budgetary Acct - ORG level)
781100	Scholarships Includes those amounts awarded students on the basis of scholastic achievement. Financial need may or may not be a determining factor. No service would be rendered, nor repayment made, for financial assistance classified in this account. 7811xx Institution Discretion
781180	CARES ACT Grant Expense For the expense of funds awarded in response to the CARES ACT due to COVID-19.
782000	Fellowships (Budgetary Acct - ORG level)
782100	Fellowships This subcategory includes grants-in-aid to graduate students. It does not include funds for which services to the institution must be rendered, such as payments for teaching. 7821xx Institution Discretion
783000	Stipends (Budgetary Acct - ORG level)
783100	Stipends Includes payments to individuals under training grants that are intended to provide financial assistance during the period of training. Services are rendered by the trainee. This service is required of all students involved in the program. Note: Stipends should not be used for payment to institutional employees for additional work. Institutional employees being compensated for assuming additional duties or performing work outside of the normal duties of the position should be paid by charging the appropriate Personal Services account. 7831xx Institution Discretion
783200	Stipends – Grant Participant Support Includes all stipends for non-employee grant participants when grant requires segregation of expenses. 7832xx Institution Discretion
784000	Tuition (Budgetary Acct - ORG level)
784100	Tuition This account code is to be used only in situations where a grant or contract specifies payment of tuition as a part of the project budget. 7841xx Institution Discretion
792000	Other Miscellaneous Expense – NonOperating (Budgetary Acct - ORG level)
792100	Other Miscellaneous Expense – Non-Operating Used to record expenses that are outside normal operations, which would not fit in operating cost categories. Examples would include one-time or unusual costs, such as expenses related to a lawsuit or possibly currency exchange costs. 7921xx Institution Discretion
796000	Custodial Expenses (Budgetary Acct - ORG level) The 796xxx accounts should only be utilized in Funds 60000 Custodial-Funds on Deposit and 61000 Custodial-Designated Scholarships
796100	Federal Scholarships and Other Student Support
796200	State Scholarships and Other Student Support
796207	State Scholarship-Dual Enrollment (DE)
796300	Other Scholarships and Other Student Support
796400	Clubs and Organizations
796410	P3 Expense (Funds 60000 and 61000 Only)
796420	Custodial Fund Administrative Expense (Funds 60000 and 61000 Only) GASB requires administrative expense charged to fiduciary funds to be reported separately. If applicable, institutions should use this account to track administrative expenses charged to custodial and scholarship accounts in funds 60000 and 61000.
798000	Op Expenses – Allocations (Budgetary Acct - ORG level)
798100	Indirect Plant Overhead Includes operating expense costs for operation and maintenance of physical plant that have been allocated and transferred to Auxiliary Enterprises. This account will house the expense credit in the Fund Group being relieved by the allocation and will house the expense debit in the Fund Group receiving the cost allocation. 7981xx Institution Discretion
798300	Operating Expense – Allocated Costs Includes operating expense costs (except plant operations) that have been allocated to other departments, such as auxiliary enterprises administration charges to operating units. This account will house the expense credit in the original department and will house the expense debit in the department(s) receiving the cost allocation. 7983xx Institution Discretion
798500	P3 Operating Expense – Allocated Costs Used to record the allocation of P3 Service Concession Arrangement proceeds to the institutions. 7985xx Institution Discretion
798600	Indirect Cost Expense
799000	Control Account - Expense Error (Budgetary Acct - ORG level)
7991xx	Appropriations to Institutions (USO Only)
7992xx	Appropriations to Institutions (USO Only)
7993xx	Appropriations to Institutions (USO Only)
799990	Control Account – Expense Error A control account for expense errors.

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2.9.4 Equipment/Capital Outlay (8)

(Last Modified on February 21, 2023)

Code	Description
800000	Purchase/Capital Outlay
818000	Lease/Purchase (Budgetary Acct - ORG level)
818100	Lease/Purchase – Principal Includes the principal portion of payments made on multi-year lease/purchase or installment purchase agreements. All equipment received for which charges are made to this account should be recorded in the institution’s inventory control system. Note 1: Items costing less than $5,000 should not be lease/purchased. Note 2: Institutions using the PeopleSoft Financials software will record this equipment in the Asset Management module. Note 3: Institutions using the GeorgiaFIRST model of the PeopleSoft Financials software should refer to Business Process AM.020.060. Also refer to Section 7.0, Capitalization in this manual.
818190	Principal and Interest Debt Payments not related to Capital Assets 8181xx Institution Discretion
818200	Lease Purchase – Interest Includes the interest portion of payments made on multi-year lease/purchase or installment purchase agreements. All equipment received for which charges are made to this account should be recorded in the institution’s inventory control system. Note 1: Institutions using the PeopleSoft Financials software will record this equipment in the Asset Management module. Note 2: Institutions using the GeorgiaFIRST model of the PeopleSoft Financials software should refer to Business Process AM.020.060. Also refer to Section 7.0, Capitalization in this manual. 8182xx Institution Discretion, except where standardized below
818290	GSFIC Payback Bond Interest Includes the interest portion of payments made on GSFIC payback bonds.
818300	Lease Principal To record the principal portion of payments made on Intangible Rights of Use (IRU) Leases that meet the threshold for capitalization.
818400	Lease Interest To record the interest portion of payments made on Intangible Rights of Use (IRU) Leases that meet the threshold for capitalization.
818500	SBITA Principal To record the principal portion of payments for Subscription Based IT Arrangements (SBITA’s) that meets the threshold for capitalization. (SBITA’s that fit this definition but do not meet the SBITA threshold for capitalization, should be recorded as an expense in account 733200 Software - Leased.) Refer to Section 7.10 Intangible Assets in this manual for further information.
818600	SBITA Interest To record the interest expense portion of payments for Subscription Based IT Arrangements (SBITA’s) that meets the threshold for capitalization. (SBITA’s that fit this definition but do not meet the SBITA threshold for capitalization, should be recorded as an expense in account 733200 Software - Leased.) Refer to Section 7.10 Intangible Assets in this manual for further information.
833000	Software (Budgetary Acct - ORG level)
833100	Software To record payments for software acquired and/or internally developed or modified solely to meet an institution’s internal needs and meets the threshold for capitalization. During the software’s development or modification, the institution must not have a substantive plan to market the software externally to other organizations. Software that does not meet the threshold for capitalization should be recorded in the expense account 733100 Software - Purchased. This account would not be used for Subscription Based IT Arrangements (SBITA’s). Refer to Section 7.10 Intangible Assets in this manual for further information. 8331xx Institution Discretion
833200	SBITA Capitalizable Expenses To include initial implementation costs and payments made prior to the commencement term for Subscription Based IT Arrangements (SBITA) that meet the threshold for capitalization. This account is also used to record capitalizable costs related to increased functionality or efficiency after a SBITA asset is placed into service. (SBITA’s that fit this definition but do not meet the SBITA threshold for capitalization, should be recorded as an expense in account 733900 Software - Contracts.) Refer to Section 7.10 Intangible Assets in this manual for further information.
834000	Water, Timber & Mineral Rights and Easements (Budgetary Acct - ORG level) Includes capitalizable expense for water rights, timber rights, mineral rights and easements. This is a budgetary account.
834100	Water Rights Includes capitalizable expense for water rights.
834200	Timber Rights Includes capitalizable expense for timber rights.
834300	Mineral Rights Includes capitalizable expense for mineral rights.
834400	Easements Includes capitalizable expense for easements.
835000	Patent & Trademark and Copyright Expense (Budgetary Acct - ORG level) Includes capitalizable expense for patent, trademark and copyright expense.
835100	Patents Includes capitalizable expense for patents.
835200	Trademarks Includes capitalizable expense for trademarks.
835300	Copyrights Includes capitalizable expense for copyrights.
841000	Motor Vehicle Equipment Purchases (Budgetary Acct - ORG level)
841100	Motor Vehicle Equipment Purchases Includes automobiles, station wagons, vans, buses, motor homes, light duty trucks, and heavy-duty cargo carrying trucks. Aircraft or other motorized vehicles should be recorded in Account 8431xx, Equipment Purchases - Inventory.
843000	Other Capital Purchases (Budgetary Acct - ORG level)
843100	Equipment Purchase – Inventory Includes expenditures for a material item of a non-expendable nature, such as a movable unit of furniture or furnishings, an instrument or apparatus, a machine (including attachments), or an instructional skill training device. Can include a set of small articles whose parts are replaceable or repairable, while the whole retains its identity and utility over a period of time that is characteristic of and definable for items of its class. Also includes motorized vehicles not used on public roads; such as aircraft, boats, lawn mowers, farm tractors, road building equipment, etc. Items in this group, generally, should have a life expectancy of three years or more, cost $5,000 or more, and be controlled by a perpetual inventory record. Note 1: All equipment purchases in this account must be inventoried in the institution’s inventory control system. *Note: Institutions using the PeopleSoft Financials software will record this equipment in the Asset Management module. Institutions using the GeorgiaFIRST model of the PeopleSoft Financials software should refer to Business Processes/Asset Management-Assets documentation: AM020.010 through AM.020.014, AM020.040, and AM020.070. Note 2: Computer Purchases should NOT be included in this account, but should be recorded in Account 8433xx (Computer Purchase).
843130	Equipment Purchases – Computers
843140	Equipment Purchases – Other
843141	Equipment Purchases – Sponsor Holds Title 8431xx Institution Discretion
843200	Library Collections Library Collections consist of Library Books and Reference Materials. Library reference materials are information sources other than books which include journals, periodicals, microforms, audio/visual media, computer-based information, manuscripts, maps, documents, and similar items which provide information essential to the learning process or which enhance the quality of academic, professional or research libraries.
843210	Library Collections – Periodicals & Subscriptions
843220	Library Collections – Other Printed Material
843230	Library Collections – Binding
843240	Library Collections – Microfilm Reels
843250	Library Collections – Other Microfilm
843260	Library Collections – Audio/Video Materials
843270	Library Collections – Other Materials
843280	Library Collections – Computer Files 8432xx Institution Discretion
843300	Computer Purchases Includes material electronic data processing items of a non-expendable nature, costing $5,000.00 or more. Items in this group would include, but not be limited to, computer mainframes, mini-computers, data storage units, printers, firmware, terminals, and personal computers.
843320	Computer Hardware – Inventory
843390	Other Information Technology Purchases Includes all other capitalizable Information Technology Equipment purchases not included in 8433xx (Computer Purchases). 8433xx Institution Discretion
843400	Capitalized Collections Collections or individual items of significance that are owned by an institution which are not held for financial gain, but rather for public exhibition, education or research in furtherance of public service.
850000	Land and Land Improvements (Budgetary Acct - ORG level)
850100	Land and Land Improvements Land is the surface or crust of the earth, and is characterized as having an unlimited life. Land Improvements consist of betterments, site preparation, and site improvements (other than buildings) that ready land for its intended use. The costs associated with improvements to land are added to the cost of the land.
860000	Buildings and Building Improvements (Budgetary Acct - ORG level)
860100	Buildings and Building Improvements A building is a structure that is permanently attached to the land, has a roof, is partially or completely enclosed by walls, and is not intended to be transportable or moveable. Building improvements are capital events that materially extend the useful life of a building or increase the value of a building, or both.
870000	Facilities and Other Improvements (Budgetary Acct - ORG level)
870100	Facilities and Other Improvements Includes assets (other than general use buildings) built, installed, or established to enhance the quality or facilitate the use of land for a particular purpose. Other Improvements are depreciable improvements made to a facility or to land that should be capitalized as a betterment if the improvement is at the capitalization threshold, or the expenditure increases the life or value of the asset by 25% of the original cost or life period.
880000	Infrastructure (Budgetary Acct - ORG level)
880100	Infrastructure Infrastructure includes long-lived capital assets that are normally stationary in nature and can be preserved for a significantly greater number of years than most capital assets. Infrastructure assets are often linear and continuous in nature. Examples of Infrastructure are road systems, water systems, drainage systems, sewer systems, fiber optic and telephone distribution systems between buildings, and waterway systems.
890000	Depreciation Expense (Budgetary Acct - ORG level)
890100	Depreciation Expense Used for writing off the annual portion of deterioration of capitalized equipment, building or land improvements. This charge is based on proration of the asset cost over its estimated life.
890200	Financed Asset Depreciation
890300	Lease Amortization To write-off the annual portion of capitalized Intangible Rights of Use (IRU) Leases.
890400	SBITA Amortization To record the amortization expense of capitalized Subscription Based IT Arrangements (SBITA’s). Refer to Section 7.10 Intangible Assets in this manual for further information.
890900	Depreciation Expense-Prior Year

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2.9.5 Transfers (9)

(Last Modified on April 9, 2021)

Code	Description
900000	Transfers
911000	Transfers – Mandatory (Budgetary Acct - ORG level)
911100	Transfers – Mandatory Transfers to or from another fund group that are required by binding legal agreements.
921000	Transfers- Non-Mandatory (Budgetary Acct - ORG level)
921100	Transfers – Non-Mandatory Discretionary transfers to or from another fund group. These transfers are not required by a binding legal agreement.
921105	Prior Year Higher Education Emergency Relief Fund Expense (HEERF)
951000	Allocated OH- Sponsored Agreements (Budgetary Acct - ORG level)
951100	Allocated Overhead – Sponsored Agreements Includes facilities and administrative overhead costs charged to sponsored agreements. The use of this account should be with appropriate debits and off-setting credits to allow reporting of these overhead costs to the grant agencies, but allow normal cost reporting (without the 9511xx costs) to the system office data warehouse and on annual reports.

Budgetary Compliance Reporting Accounts: The following accounts have been established for budgetary compliance reporting and should only be utilized in the BCRADJ Ledger.

Code	Description
981100	BCR Prior Year Payables/Exp
981200	BCR Prior Year Rec/Rev
981250	Current Year Receivables
981300	BCR Incr/Decr in Inventory
981400	BCR Surplus Returned to Treas
981500	BCR Prior Year Ended
981550	BCR Current Year Ended
981600	BCR Pr Year Reserved Fund Bal
981700	BCR Mandatory Transfers
981800	BCR Non Mandatory Xfer
981900	BCR Other Additions/Deletions
981910	Carry Over per SAO

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