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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