Expense Accounts

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1000 - Salaries & Fringes
  1001 - Salaries & Wages
  1010 - Itemized Positions
      1011 - Itemized Positions - Faculty 9/10 Month
      1012 - Itemized Positions - Faculty 12 Month
      1013 - Itemized Positions - Exempt Staff
      1014 - Itemized Positions - Non-exempt Staff
      1020 - Itemized Positions - Graduate Assistants/Grad Asst
      1021 - Itemized Positions - Post Docs/Fellows/Post Docs
      1022 - Itemized Positions - Non-F&A

 

  2070 - Labor & Assistants
      2071 - Labor & Assistants - Faculty
      2072 - Labor & Assistants - Exempt Staff (C1)
      2073 - Labor & Assistants - Non-exempt Staff (C1)
      2074 - Labor & Assistants - Students (Federal College Work Study)
      2075 - Labor & Assistants - Students (Other than CWS)
      2080 - Labor & Assistants - Summer Salaries
      2085 - Supplemental Pay
      2090 - Labor & Assistants - Contractual Employee (C2)
      2092 - Labor & Assistants - Non-F&A

 

  2100 - Salaries & Wages Adjustments
      2101 - Salary Adjustments - (Budget Only)
      2110 - Overtime
      2120 - Shift Differential
      2130 - On-call Pay
      2140 - Bonus Payments
      2150 - Salary Collections
      2175 - Labor Reimbursement
      2195 - Staff Turnover Expectancy   (For Budget Entries Only)
      2196 - Accrued Leave Payout
      2197 - Early Retirement Reduction
      2198 - Delayed Salary Savings
      2199 - Faculty Turnover Expectancy  (For Budget Entries Only)

 

  2200 - Cost Sharing - (For Cost Sharing Transactions Only)
      2210 - Cost Sharing Salary - (For Cost Sharing Transactions Only)
      2220 - Cost Sharing Fringe Benefits - (For Cost Sharing Transactions Only)

  2700 - Fringe Benefits
    2702 - Non-F&A Fringe Benefits
    2705 - TIAA Optional Retirement
    2709 - Health Insurance - Contractual
    2710 - Health Insurance
    2711 - Retiree Health Insurance
    2712 - Post Employment Benefits
    2715 - Teachers Retirement
    2720 - Employees Retirement
    2725 - Social Security
    2755 - Teachers Pension
    2760 - Employees Pension
    2769 - USM Police Retirement
    2770 - Unemployment Insurance - Regular Employee
    2771 - Part Time Unemployment Insurance
    2772 - Workers Compensation - Employee
    2773 - Workers Compensation - Contractual
    2774 - Workers Compensation - Unfunded Liability
    2775 - Tuition Waiver - Graduate Assistants
    2776 - Tuition Waiver - Employees
    2777 - Other Adjustments
    2778 - Tuition Waiver - Employee Dependent
    2780 - Deferred Comp Match - PEBSCO
    2781 - Deferred Comp Match - TIAA
    2784 - Deferred Comp Match - VALIC
    2785 - Deferred Comp Match - Fidelity
    2790 - Fringe Rate Faculty
    2791 - Fringe Rate Staff
    2792 - Fringe Rate Limited Benefit
    2793 - Fringe Rate Legislated Benefit
    2796 - Fringe Rate Taxable Expense
    2797 - Fringe Rate Tax Day Travl Meal
    2798 - Fringe Rate Tax Late Travel
    2800 - Fringe on Faculty TE   (For Budget Entries Only)
    2801 - Fringe on Staff TE   (For Budget Entries Only)

 

3000 - Operating Expenses

  3100 - Technical & Special Fees
    3110 - Honorariums
    3125 - Participant Study Pay - Group
    3130 - Participant Study Pay - Indiv
    3135 - Post Doc Fellow Stipend
    3136 - Post Doc Fellow Health Stipend
    3140 - Prizes and Awards
    3150 - Royalties

  3200 - Communications
    3210 - Postage & Mail
    3220 - Telephone Expense
    3221 - Telecommunications Allocation - (Internal)
    *3270 - DGS-Telecommunications
    3285 - Cell Phone Expenditures
    3290 - Mailing Service

  3300 - Travel
    3311 - In-State Travel
    3321 - Out-of-State Travel
    3330 - Travel-In-State-Taxable
    3331 - Travel-Out-of-State-Taxable
    3332 - Travel-Foreign-Taxable 
    3341 - Lodging In-State
    3351 - Lodging Out-of-State
    3360 - Foreign Travel
    3370 - Taxable Travel Stipend
    3371 - Day Business Travel Meals

  3400 - Food
    3401 - Food for Resale

  3500 - Utilities
    3510 - Fuel Oil #2
    3530 - Electricity
    3540 - Natural Gas/Propane
    3550 - Water/Sewer
    3590 - Steam
    3591 - Fuel Other

  3600 - Motor Vehicle Operations & Maintenance
    *3610 - Purchases of Motor Vehicles
    3611 - Vehicle Rental - Long Term
    3612 - Gas & Oil
    3613 - Maintenance & Repairs
    3614 - Insurance for Motor Vehicles
    3615 - Garage Rental
    *3617 - Capital Lease
    *3620 - Purchases - Other Land Vehicles
    3621 - Leases
    3622 - Fuel & Oil
    3623 - Maintenance & Repairs
    3624 - Insurance

  3700 - Contractual Services
    3702 - Non-University Salaries
    3703 - Non-University Employee Fringes
    3704 - Non-University Severance
    3710 - Housekeeping
    3711 - Accounting/Auditing Services
    3712 - Buildings & Roads - Maintenance & Repairs
    3713 - Legal Services
    3714 - HR Consulting Services
    3716 - Equipment Maintenance & Repairs
    3717 - Equipment Rental
    3718 - Printing & Reproduction
    3720 - Bookbinding/Photographic
    3722 - Empl. Recruitment Advertising
    3724 - General Advertising
    3726 - Studies & Consultants
    3728 - Freight & Delivery
    3730 - Temporary Employment Service
    3732 - Consortium (Subcontracts) DC < $25,000
    3734 - Consortium (Subcontracts) DC > $25,000
    3736 - Care of Animals
    3738 - Grounds Maintenance
    3745 - Food Reimbursements
    3746 - Catering Services
    3747 - Conference Services
    3749 - Medical/Physician Services - Internal - (Journal Entries Only)
    3750 - Medical/Physician Services
    3751 - Services - Internal - (Journal Entries Only)
    3752 - Other Contractual Services
    3754 - Consortium IDC with F & A
    3757 - Biopolymer Core - (Journal Entries Only)
    3759 - Pharmacy Research Allocation - (For Pharmacy Allocation Only)
    3760 - Services - Internal - CCT
    3761 - Services - Internal - IRB/HRPO
    3769 - Employee Relocation - Taxable
    3770 - Employee Relocation-Non-tax
    3772 - Reimbursable Funds
    3773 - Business Meals
    3774 - Student Health Insurance
    3775 - Facilities Management Services
    3776 - Linen Services
    3780 - Ofc of Administrative Hearings
    3781 - State Retirement Agency Fee
    3782 - State Personnel System
    3784 - OAG Fee
    3785 - State Enterprise Budget System
    3786 - Sign Language Interpret Srvcs
    3790 - Guest Parking - On Campus parking validations

  3800 - Contractual Services - Information Technology
    3881 - Hardware-Lease/Rental
    3882 - Hardware-Maintenance
    3883 - Software-Acquisition
    3884 - Software Licensing (Maintenance)
    3885 - Contractual Computer Services (i.e. Consulting Services)
    3887 - Software Allocation - (CITS Only)
    3889 - Data Use Licensing

 

  3900 - Supplies & Materials
    3910 - Building Supplies
    3911 - Athletic Supplies
    3912 - Housekeeping Supplies
    3913 - Materials Alloc - (SPAC Only)
    3914 - Laboratory Supplies
    3915 - Books/Periodicals
    3916 - Office Supplies
    3922 - Conference Materials
    3924 - Instructional Materials
    3925 - Vet Services Allocation - (Journal Entries Only)
    3926 - Purchase/Care of Animals
    3928 - Purchase for Resale
    3930 - Medical/Dental Supplies
    3945 - BIORESCO - (Journal Entries Only)
    3946 - Medicine/Drugs/Chemicals
    3948 - Duplicating & Printing Supplies
    3950 - Audio Visual Supplies
    3951 - Controlled NC Assets <$5,000 - No longer in Use
    3952 - Other Supplies & Materials
    3953 - Non-Capital Assets
    3954 - Non-Sensitive Equip <$5k-No F&A - No longer in Use
    3964 - Oxygen/Other Medical Gas
    3965 - IV Solutions
    3967 - Radioactive Material
    3975 - IT Supplies
    3977 - Data Device Equipment <$5,000 - No longer in Use
    3981 - Library Periodicals (serials)
    3982 - Library Books (monographs)
    3983 - Library Electronic Databases
    3999 - Supplies/Other - Internal - (Journal Entries Only)

 

  4100 - Capital Equipment

    4200 - Capital Equipment - Data Processing > $5,000
       *4201 - Capital Lease Acquisition - DP > $5,000
       *4205 - Academic Capital Lease Acquisition - DP > $5,000
       *4210 - Administrative Capital Lease Acquisition - DP > $5,000
       *4215 - Telecommunication Capital Lease Acquisition - DP > $5,000
       *4260 - Word Processing Replacement Equipment - DP > $5,000
       *4275 - Academic Replacement Equipment - DP > $5,000
       *4280 - Administrative Replacement Equipment - DP > $5,000
       *4285 - Telecommunication Replacement Equipment - DP > $5,000
       *4290 - IT Purchases - DP > $5,000

    4300 - Capital Equipment - (non Data Processing) > $5,000
       *4310 - Office - non DP > $5,000
       *4311 - Athletic - non DP > $5,000
       *4312 - Household - non DP > $5,000
       *4314 - Building/Maintenance - non DP > $5,000
         4316 - Non-Library Books/Periodicals - non DP > $5,000
         4318 - Library Books > $5,000
         4320 - Magnetic Tapes - Libraries Only - non DP > $5,000
         4324 - Microforms - Libraries Only - non DP > $5,000
         4326 - Library Periodicals > $5,000
         4328 - Library Electronic DB > $5,000
       *4330 - Audio Visual - non DP > $5,000
       *4334 - Duplicating - non DP > $5,000
       *4344 - Medical/Dental/Laboratory - non DP > $5,000
       *4350 - Equipment < 15 Year Life - non DP > $5,000
       *4390 - Capital Lease Acquisition > $5,000 - non DP > $5,000
       *4399 - Other Capital Equipment

  4400 - F&A Correction (Financial Services Only)
    4401 - Applicable to F&A
    4402 - Not Applicable to F&A
    4403 - Grant Closing Adj without F&A - (Restricted Funds Only)
    4404 - Grant Closing Adj with F&A - (Restricted Funds Only)

  4600 - Grants, Subsidies & Contributions
    4601 - Student Aid
    4610 - Remission - Scholarship/Fellowship
    4625 - Tuition Waivers - Misc
    4710 - Employee Development/Training
    4711 - Staff Development - Internal - (Journal Entries Only)
    4740 - Research Board Grants
    4799 - Other
    4830 - Remission Of Fees
    4831 - Legal Settlements & Penalties
    4840 - Staff Benefits - Non U.S. Citizens

 

  4850 - Other WITH F&A - (For Cost Sharing Transactions Only)
    4851 - Cost Sharing Other Expenses - (For Cost Sharing Transactions Only)

  4860 - Other WITHOUT F&A
    4861 - Non-F&A Clearing Expense
    4862 - Study Participant Pay - Imprest
    4863 - Other Internal Fees - (Journal Entries Only)

  4900 - Fixed Charges
    4901 - Insurance Paid to State Treasurer
    4902 - Insurance-Non State Treasurer's Office Payments
    4920 - Subscriptions
    4930 - Association Dues
    4935 - Transfers for Bond Repayments
    4940 - Interest
    4945 - Bank Fees
    4950 - Bad Debt Expense
    4951 - Real Property Tax
    4970 - Rent - Short Term < 1 year
    4974 - Rent - Long Term > 1 year
    4980 - Space Charges - (Journal Entries Only)
    4999 - Other Fixed Charges

  5000 - Land And Buildings
    5100 - Land Acquisition
    5103 - Real Estate Fees - (Capital Budget & Planning Only)
    5105 - Land Improvements
    5110 - Buildings - Construction
    5112 - Professional Fees Building Construction
    5114 - Buildings - Demolition
    5129 - Facility Renewal & Deferred Maintenance Projects
    5130 - Buildings - Additions & Other Major Renovations
    5131 - Construction & Renovation Transfers
    5132 - Utilities Extension
    5140 - Buildings - Fixed Equipment
    5150 - Project Accounting - Design
    5151 - Project Accounting - Construction
    5152 - Project Accounting - Construction Contingency
    5153 - Project Accounting - Project Management Fees
    5154 - Project Accounting - Collateral Equipment
    5155 - Project Accounting - Miscellaneous
    5230 - Improvements - Roads/Sidewalks/Parking Areas
    5240 - Other Capital Expenses - GCL
    5242 - Capital Asset - Academic RB
    5244 - Capital Asset - Auxiliary RB

  5310 - Loan Fund Expenditures
    5311 - Loan Funds - Cost of Cancellations
    5315 - Loan Funds - Administrative Expense
    5319 - Loan Funds - Collection Costs
    5320 - Loan Funds - Cost Principal & Interest Assign
    5321 - Institutional w/o Loans
    5324 - Loan Funds - Other Loan Fund Expenses

        5330 - PELL/SEOG Expenditures
    5331 - PELL/SEOG - Paid to Students
    5332 - PELL/SEOG - Administrative Expenses

 

  5340 - Federal Work Study Expenditures
    5341 - Federal Work Study - Wages - On Campus (75%)
    5342 - Federal Work Study - 100% Federal (Baltimore Reads)
    5343 - Federal Work Study - Off Campus for Profit (50%)
    5344 - Federal Work Study - Off Campus Non-Profit (75%)
    5345 - Federal Work Study - Administrative Cost Allowance

  5400 - Refunds to Granting Agencies
    5401 - Refunds to Granting Agencies

  5500 - GAAP Expenses (Financial Services ONLY)
    5501 - Investment Expenses - GAAP Only
    5502 - Interest on Indebtedness - GAAP Only
    5503 - Other Non-operating Expenses - GAAP Only
    5504 - Transfers to other USM Institutions - GAAP Only
    5505 - Other Losses - GAAP Only
    5506 - Depreciation
    5507 - Accrued Leave Expense - GAAP Only
    5508 - Accrued Payroll Expense - GAAP Only
    5509 - Accrued Liability Expense - GAAP Only
    5510 - Bad Debt Expense - GAAP Only
    5511 - Reclass Expenses - GAAP Only
    5512 - Plant Fund Expenses - GAAP Only

  6000 - F & A Expense
    6001 - F & A Expense
    6002 - Consortium (Subcontracts) IDC with F & A
    6003 - Consortium (Subcontracts) IDC w/o F & A

NOTE:
# Payroll & Fringe Benefit Subcodes cannot be used with JV Batches or Cash Deposits.
* Capital Subcodes should not be used on HM or RM orders.