Note: Some of the revenue accounts are defined within a range of accounts instead of individually.

REVENUE ACCOUNTS
Account	Category	Definition
0050-0199	Tuition and Fees	Includes all tuition and fees (e.g., Academic Services Fee, Auxiliary Facilities Fee) assessed against students for educational purposes. Tuition & fees must be recorded as revenue even though it has been waived or remitted. The amounts of such remissions or waivers. would be offset with an entry to expenditures and classified as scholarships or fellowships or as staff benefits associated with the appropriate expenditure category to which the personnel relate. NOTE: Not included in this category are auxiliary and recreational facilities.
0200-0299	Appropriations	Appropriations include: 1. All unrestricted amounts received for current operations from, or made available to the university by legislative acts, and 2. All restricted amounts from sources mentioned in 1 above to the extent expended for current operations. NOTE: Not included in this category are governmental grants and contracts.
0300-0399	Gifts, Contracts and Grants: Non-Sponsored	This category includes: 1. Amounts from non-governmental organizations and individuals, including funds resulting from contracting for the furnishing of goods and services of an instructional or research nature. 2. All unrestricted grants as well as restricted grants and contracts from non-governmental sources to the extent expended in the current fiscal year for current operations. 3. All unrestricted amounts received or made available by grants and contracts from governmental agencies for current operations. 4.All amounts received or made available through restricted grants and contracts to the extent expended for current operations. NOTE: Not included in this category are gifts, grants and contracts from foreign governments. They should be treated as private gifts and contracts.
0400-0420	Indirect Cost Recoveries	Includes indirect cost reimbursement received from Federal government and other sponsors of organized research.
0500-0549	Sales & Services: Educational Departments	This category includes: 1. Revenues that are related incidentally to the conduct of instruction or research; and 2. Revenues from activities that exist to provide an instructional and laboratory experience for students and that incidentally create goods and services that may be sold to the students, faculty, staff, and the general public. The type of service rendered takes precedence over the form of agreement by which these services are rendered. Examples of revenues of educational activities are film rental, sales of scientific and literary publications, testing services, and sales of products and services of dairy creameries, poultry farms, etc.
0550-0599	GAAP Revenue (FS Use Only)	Revenues that is accrued for Financial Statement purposes ONLY. Accounts in this category cannot be used when processing transactions in PS.
0600-0609	Contracts & Grants Revenue	Revenues generated by any type of contract and/or grant that is set up through the ORD office.
0610-0629	Loan Fund Revenue	Revenue generated through any type of student loan.
0630-0639	Scholarships	Revenue generated through any type of student scholarship.
0640-0649	Federal Work Study Revenue	Revenue generated through the student Federal Work Study program.
0670-0679	General Construction Loans	Revenue generated through GCL capital appropriations.
0680-0689	Retirement of Indebtedness	Revenue generated through the retirement of debt.
0690-0717	Investment & Endowment Income	This category includes: 1. Unrestricted income from endowment and similar funds. 2. Restricted income from endowment and similar funds to the extent expended for current operations. 3. Income earned from investments other than those received from endowment and similar funds.
0719-0740	Sales & Services: National Museum of Dentistry	Revenues generated through operation of the National Museum of Dentistry. Note that the NMD is part of Auxiliary Enterprises.
0718-0899	Sales & Services: Auxiliary Enterprises	Revenues generated through operation of auxiliary enterprises including auxiliary facilities and recreational facilities fees. An auxiliary enterprise is an entity that furnishes goods and services to students, faculty, or staff and that charges a fee directly related to, although not necessarily equal to the cost of the goods or services. The general public incidentally may be served by auxiliary enterprises. Auxiliary enterprises include residence halls, dining services, intercollegiate athletics, student union, movie theaters, and book center, etc.
0900-0999	Miscellaneous Revenue	This category includes: 1. Revenues from lease of University property. 2. Revenues resulting from the late return of library materials. 3. Revenues from copy and microfiche copy machines. 4. Revenues from sale of utilities. 5. Revenues from tickets issued for improper parking on campus. 6. Revenue resulting from the loan of library materials obtained from other colleges or universities or from county libraries. 7. Revenues from the federal government received from the state. 8. Revenues from fees for copies of student transcripts. 9. Revenues from charges to replace ID's. 10. Revenues from sales of items not listed with a specific subcode. 11. Revenues from sale of photographic materials such as films, frames, and albums, and rendering of photographic services. 12. Revenues from Health Center services such as allergy injection, lab work, x-rays, in-patient, pharmacy, and other medical services. 13. Charges for applying for and using the deferred payment plan for student bills. 14. Late fees collected on student bills. 15. Miscellaneous Student fees not recognized under tuition & fees. 16. Revenues from vending machine commissions. 17. Revenues from computer usage, optical scanning, data entry. Programming services, document services, and miscellaneous data processing supplies and services. 18. Revenues from sales of books or publications by campus departments to individuals or organizations outside of the University. 19. Revenues from transfers from other programs, reserves, etc.

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EXPENSE ACCOUNTS

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Itemized Positions

All positions that have a line item number assigned to them in the State budget are called Itemized Positions. Currently, the exception is account 1020 (this is classified under "Itemized Positions" but does not have a line item number assigned to it in the State Budget).

Account	Attribute Value	Title	Definitions
1011	0101	Faculty 9/10 Month	Salary expenses for personnel who have a 9/10 month appointment to faculty status and who are paid from Itemized Positions.
1012	0101	Faculty 12 Month	Salary expenses for personnel who have a 12 month appointment to faculty status and who are paid from Itemized Positions.
1013	0101	Exempt Staff	Salary expenses for personnel who have appointments as associate staff and and who are paid from Itemized Positions.
1014	0101	Non-Exempt Staff	Salary expenses for personnel who are employed in the classified staff category and who are paid from Itemized Positions.
1020	0101	Grad Asst-Fellows-Post Docs	Salary expenses for personnel who have appointments as graduate assistants and who are not required to do teaching, research, or any other work for the fellowships they receive.
1022	0101	Non-F&A	Salary expenses for personnel where all or a portion of the salary is unallowable for F&A purposes.

NOTE:- Series 1000 expense subcode can only be used by the payroll system and on the "TRANSFER OF PAYROLL CHARGES" form. These subcodes cannot be used on any other JV/input form.

Labor & Assistants

Services for which salary expense cannot be charged on a series 1000 subcode (because they are not being paid on an Itemized Position) are called "Labor and Assistants." Salary expenses for this category must be charged on a series 2000 subcode.

Account	Attribute Value	Title	Definitions
2071	0101	L&A Faculty	Salary expenses for personnel who have appointments as faculty.
2072	0101	L&A Exempt Staff	Salary expenses for personnel who have appointments as associate staff.
2073	0101	L&A Non-Exempt Staff	Salary expenses for personnel employed in the classified staff category.
2074	0120	L&A CWS Student	Salary expenses for students who are employed under the Federal College Work Study Program.
2075	0120	L&A Student-Other than CWS	Salary expenses for students who are not CWS students.
2080	0101	L&A Summer Salaries	Salary expenses for personnel who have appointments as faculty and who are paid for teaching during the summer.
2090	0101	L&A Contractual Employees	Salary expenses for personnel who have a contractual appointment as opposed to a regular appointment and not all fringes are paid to them.
2092	0101	L&A Non-F&A	Salary expenses for personnel where all or a portion of the salary is unallowable for F&A purposes.

 

OT/Devaluation/Turnover Expectancy

Overtime reflects hours worked in excess of an employee's normal work week. Turnover implies number of times that various personnel we replaced during a stated period, usually a year.

Account	Attribute Value	Title	Definitions
2110	0101	Overtime	Extra compensation for personnel who work during normal business hours.
2120	0101	Shift Differential	Extra compensation for personnel who work on a regularly scheduled shift starting between 2 p.m. and 1 a.m.
2130	0101	On-Call Pay	Extra compensation for personnel who must be on-call at times over and above their normal, designated work hours.
2175	0101	FM Labor Reimb	Used by Facilities Management to bill their labor costs via journal entry.
2196	0110	Accrued Leave Payout	Salary expense paid to personnel upon their termination of employment that equals the value of their accrued annual leave balance at the time of their last regular paycheck.
2210	0101	Cost Sharing Salary	Portion of the grant personnel salary expense that is over and above the maximum allowed by Federal regulations.
2220	0199	Cost Sharing Fringes	Portion of the grant personnel fringe expense that is over and above the maximum allowed by Federal regulations.
2997	0190	Early Retirement Reduction	This represents the amount of the budget reduction that occurs when personnel are allowed the benefit of an early retirement incentive.
2998	0101	Delayed Salary Savings	This represents the portion of a COLA or merit salary increase from July 1 until the effective date of the increase.
2999	0101	Turnover Expectancy	Salary savings expected from employee turnover.

 

Fringe Benefits

A pension provision, retirement allowance, insurance coverage, or the cost representing a present or future return to an employee, which is neither deducted on a payroll nor paid for by the employee.

Account	Attribute Value	Title	Definitions
2702	0199	Non-F&A Fringe Benefits	Salary expenses for personnel where all or a portion of the fringe is unallowable for F&A purposes.
2705	0168	TIAA Optional Retirement	Employer's contributions for employees enrolled in the Teacher's Insurance Annuity Association (TIAA) retirement system, the TIAA tax deferred retirement system, the TIAA pension system, and the TIAA tax deferred pension system.
2710	0152	Health Insurance	Employer's share of the health insurance subsidy payable to the health insurance carrier for those employees enrolled in the health insurance program.
2711	0154	Retiree Health Insurance	Retirees health insurance benefits paid by the State and allocated to the University.
2715	0163	Teachers' Retirement	Employer's share of contributions for employees enrolled in the Teachers' Retirement System.
2720	0161	Employees' Retirement	Employer's share of contributions for employees enrolled in the Employees' Retirement System.
2725	0151	Social Security (FICA)	Employer's share of social security payments based an the effective rate and base as provided by Federal law. Also includes employer's share of hospital insurance tax for Federal Civil Service employees of the University.
2755	0163	Teachers' Pension	Employer's share of contributions for employees enrolled in the Teachers Pension System.
2760	0161	Employees Pension	Employer's share of contributions for employees enrolled in the Employees Pension System.
2769	0169	USM Police Retirement	Employer's share of contributions for University System of Maryland police personnel employees only.
2770	0174	Unempl Ins Reg Emp	Employer's share of unemployment insurance premium for regular (other than contractual) employees.
2771	0174	Unempl Ins Contr Empl	Employer's share of unemployment insurance premium for contractual employees.
2772	0175	Workers Compensation - Employee	Payment of premiums paid to the State Accident Fund (the State's workers compensation insurance carrier) by the University to insure themselves against accidental liability to regular (other than contractual) employees covered under the Workers Compensation Laws.
2773	0175	Workers Comp - Contractual	Payment of premiums paid to the State Accident Fund (the State's workers compensation insurance carrier) by the University to insure themselves against accidental liability to contractual employees covered under the Workers Compensation Laws.
2774	0176	Workers Comp-Unfunded Liability	Payments made to the State Accident Fund (the State's workers' compensation insurance carrier) by the University towards unfunded liability to employees covered under the Workers' Compensation Laws.
2775	0181	Tuition Waiver-Grad Asst	Cost of tuition waivers granted to graduate assistants.
2776	0181	Tuition Waiver-Employees	Cost of tuition waivers granted to employees of the University (other than Graduate Assistants).
2777	0199	Other Adjustments	Any adjustment to an employee's salary that is not listed above or below.
2780	0172	Deferred Comp Match - PEBSCO	The portion of the State's matching funds for an employee's deferred comp plan.
2781	0172	Deferred Comp Match - TIAA	The portion of the State's matching funds for an employee's deferred comp plan.
2784	0172	Deferred Comp Match - VALIC	The portion of the State's matching funds for an employee's deferred comp plan.
2785	0172	Deferred Comp Match - Fidelity	The portion of the State's matching funds for an employee's deferred comp plan.

 

Tech & Special

USED ONLY BY PAYROLL ON TECHNICAL AND SPECIAL FEES FORM. NOT FOR REQUISITION USE.

Account	Attribute Value	Title	Definitions
3110	0201	Honorariums	Payment to visiting professionals.
3130	0210	Res Study Grants	Human research participants.
3140	0299	Prizes and Awards	Payments to non-employees for awards and prizes. (These award payments are subject to Federal, State, and FICA tax withholding and should be processed through Central payroll Bureau for employees.)
3150	0216	Royalties	Compensation for use of property or right based on an agreed portion of the income arising from such use; e.g. the periodic payment to the owner of land for oil, coal or minerals extracted; to an author for sale of his/her book; to a manufacturer for use of its processing equipment.

 

Communications

This category includes expenses related to a system (e.g. telephone) for communicating, and the technology of the transmission of information (as by printed telecommunication, or the computer).

Account	Attribute Value	Title	Definitions
3210	0301	Postage & Mail	Pertaining to US postage and postal charges (ie., - stamps, letter and parcel costs, charges to postage metered mailing machines).
3220	0302	Telephone Expense	Includes usage, service, installation expenses, operation expenses, and communication equipment rental costs.
3221	0302	Telecommunications Allocation	Telephone charges paid to UMB CITS by journal entry.
3270	0305	DGS-Telecommunications	Includes all costs of telephone lines and equipment etc., which are coordinated through and paid to the Department of Communication Services, Office of Telecommunications.
3285	0306	Cell Phone Expenditures	All expenses related to the purchase and ongoing use of cell phones.
3290	0301	Mailing Service	Includes the cost of mail services companies like UPS, Airborne Express, etc.

 

Travel

Travel includes expenses related to a trip taken on behalf of the University.

Account	Attribute Value	Title	Definitions
3311	0401	In-State Travel	All authorized travel by University and non-University personnel conducted within the state of Maryland and the District of Columbia.
3321	0403	Out-of State Travel	All authorized travel only by University personnel conducted within the United States (i.e., - mileage, lodging, fares, meals).
3360	0403	Foreign Travel	All authorized travel only by University personnel conducted where the destination is outside the geographical boundaries of the United States.

 

Food

Food acquired by Dining Services, Rossborough Inn and other University units in the business of preparing food for resale.

Account	Attribute Value	Title	Definitions
3401	0920	Food for Resale	Only includes food for human consumption for resale. (i.e., - campus concessions)

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Fuel and Utilities

These are expense for energy used to generate heat, light, and power.

Account	Attribute Value	Title	Definitions
3510	0603	Fuel Oil #2	The purchase of any fuel oil designated as Grade #2 used to generate heat or power.
3530	0620	Electricity	Metered electricity.
3540	0606	Natural Gas/Propane	Natural and propane.
3550	0621	Water/Sewer	Utilities usage only, not bottled water.
3590	0608	Steam	Metered steam.
3591	0699	Fuel - Other	(i.e., - Kerosene)

 

Motor Vehicles-Passenger Cars, Station Wagons, Carryalls & Vans

Passenger cars, station wagons, carryalls and vans that are used for transportation of persons and personal effects by land.

Account	Attribute Value	Title	Definitions
3610	0701	Purchases - Motor Vehicles	The cost of acquisition of a land vehicle.
3611	0701	Rental - Long Term	Long term rental, does not include daily rentals, title is not given to the University.
3612	0702	Gas & Oil	Purchase of automobile gas and oil for state passenger vehicles.
3613	0703	Maint & Repair	For maintenance and repairs made to state owned or state leased passenger vehicles.
3614	0704	Insurance	Premiums for insurance on motor vehicles held by the University against accident, death, injury, fire, tornado, theft, and property damage, etc.
3615	0705	Garage Rent	Any lots or garages that the University rents (does not own) for the parking or storage of passenger vehicles.
3617	0701	Capital Lease	Lease purchase of passenger vehicle, title will eventually be acquired by the University.

 

Other Land Vehicle

Motor vehicles whose primary purpose is not to transport individuals and personal effects. e.g. trucks, graders, plows, etc.

Account	Attribute Value	Title	Definitions
3620	0701	Purchases	The cost of acquisition of trucks, graders, plows, etc.
3621	0701	Leases	Refer to the section on LEASE DEFINITIONS above.
3622	0702	Fuel & Oil	Purchase of gas and oil for state owned other land vehicles.
3623	0703	Maint & Repair	On state owned or state leased other land vehicles.
3624	0704	Insurance	Premiums for insurance on all other land vehicles held by the University against accident, death, injury, fire, tornado, theft & property damage, etc.

 

Contractual Services

A contract is a legally enforceable agreement or promise between two or more parties created by an offer by one party and acceptance by another. Services obtained under a contract are called contractual services.

Account	Attribute Value	Title	Definitions
3702	0899	Non-University Salaries	Salary charges that are paid to personnel employeed by someone other than UMB, this the 1XXX account sequence cannot be used.
3703	0899	Non-University Fringes	Fringe charges that are paid to personnel employeed by someone other than UMB, this the 2XXX account sequence cannot be used.
3710	0816	Housekeeping	Outside contractual services specifically related to any janitorial or housekeeping cost.
3712	0899	Bldg & Road Repairs & Renov.	Outside contractual service EXPENSES related to any building, road repairs, and renovation under $5,000. Except for replacement carpet, which CAN BE ANY AMOUNT.
3716	0809	Equip Maint & Repair	Any equipment repair and maintenance costs.
3717	0808	Equipment rental	Expenses for the rental of equipment not necessary for continuation of the business. (i.e.,-audio visual, postage meters, copiers, etc.)
3718	0804	Printing & Reproduction	Contractual service related to any printing or reproduction cost. (i.e.,-photocopying)
3720	0805	Bookbinding/Photo	Contractual services specifically related to any bookbinding or photographic costs.
3724	0801	General Advertising	Printed or broadcasted (radio or television) advertising and other publicity expenses.
3726	0821	Studies & Consultants	Outside services specifically related to any studies and consultant fees.
3728	0899	Freight & Delivery	Contractual services specifically related to freight and delivery costs (i.e.,-UPS, Federal Express).
3730	0899	Temp Employment	Outside contractual services specifically related to temporary employment service costs. (i.e.,-Kelly Manpower)
3732	0899	Subcontract < $25,000	The portion of expenses for all subcontracts on sponsored grants and contracts that are < $25,000.
3734	0899	Subcontract Expenses > $25,000	The portion of expenses for all subcontracts on sponsored grants and contracts that are > $25,000.
3736	0899	Care of Animals	Outside contractual service specifically related to the care of animals.
3738	0899	Grounds Maintenance	Any contractual service specifically related to any grounds maintenance. (Landscaping)
3746	0811	Catering Services	Catering costs and food not for resale.
3747	0811	Conference Services	Contractual services specifically related to any food service and catering cost associated with a conference.
3749	0899	Medical/Physician Services - Internal	Medical/physician services provided by another UMB school or department paid by journal entry.
3750	0899	Medical/Physician Services	Contractual services specifically related to any medical or dental care costs, including all direct charges for medical and dental care costs by a physician or dentist.
3751	0899	Services - Internal	Services provided by another UMB school or department paid by journal entry.
3752	0899	Other	Non-data processing contractual service costs which cannot be specifically recorded to any other subcode.
3754	0899	Consortium with F&A	Consortium charges with allowable F&A expenses.
3756	0899	Consortium without F&A	Consortium charges with unallowable F&A expenses.
3757	0899	Biopolymer Core	Services provided by the UMB Biopolymer/Genomics Core Facility paid by journal entry.
3759	0899	Pharmacy Research Allocation	UMB pharmacy research services paid by journal entry.
3770	0899	Employee Relocation	Personal moving expenses for the relocation of an employee. (This occurs with a new hire into the university or reassignment of employee to a different university.)
3772	0899	Reimbursable Funds	Used to identify funds to be transferred to a reimbursable non-data processing center.
3773	0832	Individual Meal Reimbursement	The reimbursement of meal expenses to individuals that are not UMB employees.
3775	0899	Facilities Management Services	Services provided by UMB Facilities Management paid by journal entry.
3790	0899	Guest Parking	Garage expenses related to non-UMB employees whose parking is paid for by UMB.

 

Contractual Services Information Technology

For definition of "contractual services" see under CONTRACTUAL SERVICES heading.

Account	Attribute Value	Title	Definitions
3881	0893	Hardware Lease/Rental	Expenses occurred for lease/rental of administrative data processing or related equipment (i.e.,- CPU, peripherals, etc.).
3882	0893	Hardware Maintenance	Contractual expense for maintenance of administrative data processing equipment.
3883	0893	Software Acquisition	Acquisition/lease of administrative computer software.
3884	0893	Software Licensing Maint	Contractual maintenance on administrative computer software.
3885	0892	Consulting Computer Services	Payments to contractor or lessor for services used in administrative data processing environments. (i.e.,- data entry, software development, training and computer usage.
3887	0893	Software Allocation	Software provided by UMB CITS paid by journal entry.
3889	0893	Data Use Licensing	Acquisition/lease of data.

 

Supplies, Materials, and Non-Capital Equipment

Account	Attribute Value	Title	Definitions
3910	0904	Building	Repair parts, lumber, electrical supplies, plumbing, linen, bedding, and general maintenance supplies.
3911	0999	Athletic	Supplies purchased for the Pratt Garage gym.
3912	0908	Housekeeping	Cleaners, brooms, mops, furniture polish, floor stripper and wax, window cleaners, rug shampoo, and buckets.
3914	0914	Laboratory	Beakers, test tubes, utensils, aprons, coats, etc.
3915	0999	Books/Periodicals	Books and magazines purchased for the Campus libraries. These items are not for resale.
3916	0902	Office Supplies	Stationary, forms, writing materials, etc.
3922	0914	Conference Materials	Conference materials such as pencils, paper, brochures, folders, etc. issued to conference participants.
3924	0914	Instructional Matl	Purchase of educational and vocational training supplies for students, including textbooks, workbooks, trade tools, etc.
3925	0999	Vet Services Allocation	Veterinary services provided by the UMB Central Animal Facility paid by journal entry.
3926	0999	Purch/Care of Animals	Purchase and care costs for experimental animals.
3928	0951	Purchases for Resale	Items purchased for resale by an enterprise activity (i.e., - computer den) with the exception of food purchase for resale. (Food purchases for resale are included in expense subcode 3400).
3930	0909	Medical Supplies	Bandages, adhesive tape, eyeglasses, first aid supplies, as well as surgical and pharmaceutical supplies.
3945	0911	BIORESCO	Supplies & materials provided by BIORESCO (freezer program) paid by journal entry.
3946	0911	Med, Drugs & Chem	Expenses incurred for the purchase of medicine, drugs, gases and chemicals to be used in lab experiments.
3948	0999	Dupl & Printing	Expenses incurred for photocopying and printing supplies.
3950	0999	Audio Visual	Expenses incurred for film, transparencies, video tapes for instructional purposes only.
3951	0999	Sensitive items < $500	FOR USE BY PUBLIC SAFETY ONLY.
3952	0999	Other	Non data processing supplies and materials costs which cannot be specifically recorded to any other subcode.
3953	0999	Non-Capital Asset (NCA)	Equipment or other physical assets with an Acquisition Cost of $1,000 or more, but less than $5,000 per unit and with a useful life greater than one year.
3964	0911	Oxygen & Medical Gas	Expenses incurred for gases used on medical patients
3965	0911	IV Solutions	Self Explanatory
3967	0911	Radioactive Material	Expenses for closely controlled radioactive material. Anyone using this subcode must have the proper authorization from Radiation Safety Department - Environmental Health and Safety indicated on the requisition along with the approved signature.
3975	0990	IT Supplies	Purchase of paper, supplies, and data processing equipment under $1,000
3977	0990	IT Equipment < $5,000	Discontinued, use account 3953, Non-Capital Asset.
3981	0915
3982	0915
3983	0915
3999	0999	Supplies/other - Internal	Supplies & materials provided by another UMB school or department paid by journal entry.

 

Capital Equipment - Data Processing > $5,000

The following subcodes in the 4200 group are to be used to purchase data processing capital equipment, costing $5,000 or more, that replaces existing data processing capital equipment.

Account	Attribute Value	Title	Definitions
4201	1099	Cap Lease Acq	A lease purchase whereby title to the word processing equipment is given to the University.
4205	1090	Acad Cap Lease Acq	A lease purchase whereby title is given to the University for equipment necessary for academic data processing operations.
4210	1091	Admin Cap Lease Acq	A lease purchase whereby title is given to the University for equipment necessary for administrative data processing operations.
4215	1099	Tele Cap Lease Acq	A lease purchase whereby title is given to the University for telecommunications equipment related to data processing.
4260	1099	Word Processing Rep. Equip.	Used to replace existing equipment including stand alone word processors, microcomputers (purchased under the word processing procurement procedures), printers, OCR equipment, etc.
4275	1090	Academic Rep. Equip.	Used to replace existing equipment including computers, tape drives, microcomputers, terminals, printers, air conditioners, power supplies, etc. necessary for academic data processing operations.
4280	1091	Administrative Rep. Equip.	Used to replace existing equipment including computers, tape drives, microcomputers, terminals, printers, air conditioners, power supplies, etc. necessary for administrative data processing operations.
4285	1099	Telecommunications Rep. Equip.	Telecommunications equipment related to data processing that replaces existing equipment (i.e., - network).
4290	1191	IT Purchase Other	Purchases of DP equipment not listed above.

 

Capital Equipment - Non-Data Processing > $5,000

The following subcodes in the 4300 group are to be used to purchase additional non data processing capital equipment costing $5,000 or more; and also all additional purchases specific to the library.

Account	Attribute Value	Title	Definitions
4310	1115	Office	Furniture, fax, room air conditioners and other equipment used in business offices, costing $5,000 or more.
4311	1199	Athletic Equipment	Purchase of additional athletic equipment, costing $5,000 or more.
4312	1108	Household	Furniture, food preparation, cosmetic cleaning and other equipment, costing $5,000 or more, similar to that found in the average household.
4314	1113	Building/Maintenance	Machinery and tools, costing $5,000 or more used in the care and upkeep of buildings and grounds.
4316	1107	Non-Library Books/Periodicals	Books and periodicals that are not the property of the Health Sciences Library or the Law Library, and are not to be catalogued by the library.
4318	1107	Library Books	FOR USE BY HEALTH SCIENCES AND LAW LIBRARIES ONLY.
4320	1107	Magnetic Tapes	FOR USE BY HEALTH SCIENCES AND LAW LIBRARIES ONLY.
4324	1107	Microforms	FOR USE BY HEALTH SCIENCES AND LAW LIBRARIES ONLY.
4326	1107	Periodicals	FOR USE BY HEALTH SCIENCES AND LAW LIBRARIES ONLY.
4328	1107	Software of an Academic Nature	FOR USE BY HEALTH SCIENCES AND LAW LIBRARIES ONLY.
4330	1102	Audio Visual	Cameras, projectors, loudspeakers, radios, televisions, and other video equipment, costing $5,000 or more, used in the classroom.
4334	1199	Dupl & Printing	Machinery, costing $5,000 or more, used for copying documents and printing production.
4344	1107	Med/Lab/Dental	Machinery, x-rays, fixtures, and tools used in health treatment of people; includes dental and laboratory equipment, costing $5,000 or more.
4350	1199	Equip < 15 Year Life	Self explanatory.
4390	1199	Capital Equipment Lease	A lease purchase, costing $5,000 or more, whereby ownership is given to the University.
4399	1199	Other Capital Equipment	Purchase of equipment on all State of Maryland Grants and Contracts with a cost greater than $500, and computer workstations on Federal Grants and Contracts with an award date prior to 3/1/97, with a cost between $2,500 to $5,000.

 

Accrued Expenses

Account	Attribute Value	Title	Definitions
4401	1399	With F&A	Financial statement accruals with allowable F&A expenses.
4402	1399	Without F&A	Financial statement accruals with unallowable F&A expenses.

 

 

Grants, Subsidies & Contributions

This category includes distribution of grants and subsidies (e.g. educational grants. fellowship grants, etc.) and donations & contributions given by the University.

Account	Attribute Value	Title	Definitions
4601	1204	Student Aid	Payments distributed to persons designated and covered under an educational grant.
4610	1204	Tuition Schship/Felship	Scholarship/Fellowship
4710	1299	Staff Development	Payment for staff education, training and professional development: excludes remission of fees.
4711	1299	Staff Development - Internal	Training, conference, or seminar fee paid by journal entry to another UMB school or department.
4740	1299	Research Board Grants	Payments to a 10-month University faculty in support of summertime research and development
4799	1299	Other	Other grants, subsidies and contributions not otherwise defined.
4830	1299	Remission of Fees	Self Explanatory.
4831	1299	Legal settlements and Penalties	Costs specifically related to legal settlement.
4840	1299	Staff Benefits Non-US Ctzn	Staff benefits for non-US citizens.

 

Other

 

Account	Attribute Value	Title	Definitions
4851	1299		Cost sharing expenses with allowable F&A costs.
4861	1399		Cost sharing expenses with unallowable F&A costs.

 

Fixed Charges

Unavoidable overhead, particularly interests costs, amortization of discount on long-term debt and insurance costs. Also includes rent, subscriptions, association dues, and bad debt expense.

Account	Attribute Value	Title	Definitions
4901	1302	Insurance Paid to State Treasurer	All premiums paid directly to the State Treasurer for insurance held by the University against fire, tornado, accident, death or property damage, forgery, surety, and theft (excludes automobile and postal insurance).
4902	1309	Insurance-Non State Treasurer's Office Payments	All premiums paid to private insurance companies for insurance held by the University against fire, tornado, accident, death or property damage, forgery, surety, and theft (excludes automobile and postal insurance).
4920	1304	Subscriptions	Subscriptions for magazines, newspapers and periodicals.
4930	1305	Association Dues	Payment of fees paid for membership of various organizations.
4935	1306	Transfers for Bond Repay	Transfers to bond repayments.
4940	1399	Interest	Self explanatory.
4970	1301	Rent - Short Term ( < 1 yr)	Land, building and other rents.
4974	1301	Rent - Long Term ( > 1 yr)	Land, building and other rents.
4999	1399	Other	Special licenses (ie.,-Food cart license).

 

Land and Buildings

Cost of land including original contract price, broker's commission, legal fees, ownership guarantee insurance, real estate surveys, razing an old building, amount paid for accrued or unpaid taxes on land upto the date of purchase, land improvement costs, etc.

Cost of buildings including original contract price or construction cost, expenses incurred in remodeling, reconditioning, or altering a purchased building, excavation or grading costs blueprints and specification costs, and architect & engineer's fees.

Account	Attribute Value	Title	Definitions
5100	1499	Land Acquisition	Acquisition of land, including costs such title abstracts, recording fees, etc.
5105	1499	Land Improvements	Costs of improvements which increase the value of land. Includes such items as grading and installation of drainage facilities, construction of new roads, walks, parking areas, retaining walls, recreational areas, fences, and similar improvements, standard and essential landscaping, or other outdoor lighting, etc.
5110	1499	Building - Construction	Costs associated with the construction of buildings, parking garages or other real property structures. In addition to erection, installation, or assembly of a new facility or structure; construction also includes additions to, alteration, conversion, expansion or relocation of an existing structure.
5112	1499	Professional Fees - Building Construction	Fees of architects, engineers, landscape engineers, surveyors, and other professionals who provide services during all phases of design and preparation of contract documents for the construction of a project and supervision of such construction.
5114	1499	Demolition of Buildings	Costs associated with the demolition of an existing building.
5130	1499	Buildings - Additions & Major Renovation	Work required to modify or adjust the INTERIOR space arrangement or other physical characteristics of an existing facility or structure so that it may be effectively utilized for its presently designated functional purpose; excluding utilities extension.
5131	1415	Transfers for Construct & Renov	Transfers made for construction and renovation of buildings.
5132	1499	Utilities Extension	Installation, extension, or replacement of systems for the provisions of sewer, water, and electrical service, power plant facilities, heating, ventilating, and air conditioning, elevators, fire escapes, sprinklers, automatic fire alarms, and telephone communications.
5140	1499	Buildings - Fixed Equipment	Non-moveable equipment firmly attached to a building structure so as to become a part thereof.
5150	1414	Project Accounting - Design	Costs associated with the planning and development of capital projects.
5151	1415	Project Accounting - Construction	Costs associated with the planning and development of capital projects.
5152	1415	Project Accounting - Construction Contingency	Costs associated with the planning and development of capital projects.
5153	1414	Project Accounting - Project Management Fees	Project management fees provided by UMB Facilities Management paid by journal entry.
5154	1499	Project Accounting - Collateral Equipment	Costs associated with the planning and development of capital projects (BUDGET ONLY).
5155	1499	Project Accounting Miscellaneous	Costs associated with the planning and development of capital projects (BUDGET ONLY).
5230	1499	Improve Other Than Bldg	Paving, resurfacing, or construction of roads, sidewalks and parking lots.
5240		Other Capital Expenses - GCL	Other expenses for General Construction Loans not listed above.