Institutional Accounts by Number

0206 - Balance Fwd Gen Exp Centrl Use  
(For Accounting & Financial Reporting use only). Balance forwards for 5800 through 6999, excluding 6725 through 6745, 6255 through 6260 and 6700 through 6720 for appropriated funds (funds 050 through 239).
1000 - Cash In Bank  
The amount of cash in the bank per the University's bank statements.
1030 - Cash and Change Advances  
Cash advanced to UI departments for use as cashier change funds or for program advances as part of the department's mission.
1050 - Investments Current  
Short-term investments held by the University.
1051 - Investments Premium Current  
The unamortized portion of premiums paid on the purchase of an investment.
1052 - Investments Discount Current  
The unamortized portion of discounts received on purchase of an investment.
1053 - Investments Interest Purch Cur  
Interest receivable purchased with any investment.
1054 - Cash Equiv  
Short term highly liquid investments that are readily convertible to known amounts of cash and have a maturity of 3 months or less.
1090 - Accrued Interest Receivable  
Interest earned but not collected.
1100 - Accounts Receivable  
Amounts due to the University, primarily for sales of goods or services.
1101 - Acnts Rec Unallocated Receipts  
Used to record the amount of dollars received, but not yet posted to the UIHC patient accounts receivable system.
1102 - Accts Receivable-Credit Card  
Amounts due to the University from the credit card merchant for sales being paid by credit card. This amount is normally paid within 2-3 days.
1105 - Allowance For Doubtful Account  
An estimate of the amount of bad debt included in 1100 - ACCOUNTS RECEIVABLE (this IACT carries a credit balance).
1106 - Allow For Contractual Adjstmts  
An estimate of the amount of contractual adjustments not yet recognized in the Accounts Receivable balance for patient services. This IACT carries a credit balance. Use this account in conjunction with 4370 - PATIENT SVC-CONTRACTUAL ALLOWANCES (CONTRA).
1107 - Allow For Transfer To Indigent  
An estimate of the amount of indigent patient charges not yet recognized in the Accounts Receivable balance for patient services. This IACT carries a credit balance. Use this IACT in conjunction with 4375 - PATIENT SVC - CHARITY CARE (CONTRA).
1110 - Accts Rec-Univ Billing Office  
Claim for which the University Billing Office is the creditor, but has obtained no written statement of the obligation from the debtor such as a signed note (Accounts Receivable includes amounts due from states other than the State of Iowa).
1111 - Allow Dbtful Accts-UBO  
(Central Use Only) An estimate of the amount of bad debt included in 1110-ACCTS REC-UNIV BILLING OFFICE. This IACT carries a credit balance.
1112 - Accts Rcvbl-Student Loans-ECSI  
Amounts due and billed for student loans. The amounts not yet due from the debtor for student loan obligations remains in 1530 - NOTES RECEIVABLE.
1119 - Allowances Other  
Allowance for reduction in value of equity with third parties. Used in conjunction with 1590 - EQUITY WITH THIRD PARTIES.
1120 - Accounts Receivable Other  
Miscellaneous Accounts Receivable for items not covered by the other accounts receivable IACTs.
1140 - Due From State  
Amounts due from the State of Iowa or one of its agencies.
1145 - Due From Dep Of Transportation  
Amounts due from Iowa Department of Transportation.
1150 - Due From U S Government  
Amounts due from a U.S. government agency.
1160 - Due From Third Parties  
Reimbursement expected from third party payers for patient services when allowable reimbursement exceeded interim payments during the past year.
1170 - Interdepartmental A/R  
The balance of an obligation due from another entity within the University. This IACT must be used in conjunction with IACT 2170-Interdepartmental A/P. The WhoKey that has incurred the obligation must use IACT 2170.
1210 - Deposits With Trustee  
Funds held by a trustee for compliance with bond resolutions or other legal agreements.
1300 - Inventories Supplies  
Goods purchased either for resale or as a supply held for future consumption.
1350 - Prepaid Expense  
Expenses paid but not recognized.
1356 - Bond Issuance Costs  
To track bond issuance costs amortized over the life of the bond.
1357 - Debt Refunding Loss-Current  
To record the current portion of debt refunding loss calculated based on the formula prescribed by GASB. This amount is reported as a deferred outflow on the Statement of Revenues, Expenses, and Changes in Net Position.
1358 - Debt Refunding Loss-Noncurrent  
To record the noncurrent portion of debt refunding loss calculated based on the formula prescribed by GASB. This amount is reported as a deferred outflow on the Statement of Revenues, Expenses, and Changes in Net Position.
1390 - Designated Assets For Cur Liab  
The amount from assets-whose-use-is-restricted that is required to fund current liabilities.
1430 - Notes Receivable Current  
Current portion of claim for which the University has obtained a written statement of obligation from the debtor. This IACT will typically appear in the Loan Fund and be used with 1530 - NOTES RECEIVABLE.
1435 - Allow for Doubtful Notes Curr  
An estimate for the Current Portion of the amount of bad debt included in 1430 - NOTES RECEIVABLE CURRENT. This IACT carries a credit balance.
1530 - Notes Receivable  
Claim for which the University has obtained a written statement of obligation from the debtor and will normally be posted in the Loan Fund.
1531 - Notes Receivable Immic  
Note Receivable from Iowa Medical Mutual Insurance Company to the University of Iowa.
1535 - Allowance For Doubtful Notes  
An estimate of the amount of bad debt included in 1530 - NOTES RECEIVABLE. This IACT carries a credit balance.
1550 - Investments  
All investments held by the University.
1551 - Investments Premium  
The unamortized portion of premiums paid on the purchase of an investment.
1552 - Investments Discount  
The unamortized portion of discounts received on the purchase of an investment.
1553 - Investments Interest Purchased  
Interest receivable purchased with any investment.
1554 - US Equity  
(Central Use Only)
1555 - Non US Equity  
(Central Use Only)
1556 - Fixed Income  
(Central Use Only)
1557 - Private Equity  
(Central Use Only)
1558 - Real Assets  
(Central Use Only)
1580 - Equity Wholly Owned Subsidiary  
Used only with the Musser-Davis Land Company, Inc..
1585 - Unrealized Gain Loss On Invest  
(Central Use Only). An accrual-based asset account used to adjust the book balance of investments to fair value.
1586 - Unrealized gain-loss distribut  
(Central Use Only). An accrual-based asset account used to adjust the book balance of investments to fair value. This account will have a balance of zero on a consolidated basis and is used to distribute the unrealized gains or losses from the fund manager to the participant account balances.
1590 - Equity With Third Parties  
Value of UIHC participation in purchasing cooperatives. Includes refundable membership fees and anticipated patronage dividends and credits receivable.
1600 - Land  
Land costs meeting the criteria for and purchased under 6700 - LAND (REQUIRE BLDG #).
1610 - Land Improvements  
Land improvement costs meeting the criteria for and purchased under 6710 - LAND IMPROVEMENTS (REQUIRE BLDG #).
1615 - Infrastructure  
Infrastructure costs meeting the criteria for and purchased under 6715 - INFRASTRUCTURE (REQUIRE BUILDING #).
1620 - Buildings  
Buildings meeting the criteria for and purchased under 6720 - BUILDINGS (REQUIRE BUILDING #).
1630 - Movable Equipment  
Equipment meeting the criteria for and purchased under 6730 - MOVABLE EQUIPMENT (CAPITALIZED).
1640 - Computer Software  
Computer software meeting the criteria for and purchased under 6740 - SOFTWARE (CAPITALIZED).
1645 - Library Collection  
Library materials meeting the criteria for and purchased under 6745 - LIBRARY COLLECTION (CAPITALIZED).
1647 - Leasehold Improvements  
Improvements made to leasehold property meeting the criteria for and purchased under 6747 - LEASEHOLD IMPROVEMENTS.
1648 - Leased Parking IRL  
1650 - Acc Depreciation Land Improve  
Contra account to 1610 - LAND IMPROVEMENTS.
1655 - Accum Depre Infrastructure  
Contra account to 1615 - INFRASTRUCTURE.
1660 - Accum Depreciation Buildings  
Contra account to 1620 - BUILDINGS.
1670 - Acc Depreciation Movable Equip  
Contra account to 1630 - MOVABLE EQUIPMENT.
1685 - Acc Depreciation Computer Soft  
Contra account to 1640 - COMPUTER SOFTWARE.
1690 - Construct In Progress Building  
Buildings not yet completed as of the balance sheet date.
1691 - Construct In Prog Land Improve  
Land improvements not yet completed as of the balance sheet date.
1692 - Construct In Prog Infrastructu  
Infrastructure not yet completed as of the balance sheet date.
1693 - Construct In Proc Leasehold Im  
Leasehold Improvements not yet completed as of the balance sheet date.
1694 - Construction in Progress Other  
Other assets not yet completed as of the balance sheet date (fabricated assets, internally generated software)
1698 - Accum Amortization Licenses  
Amortization of software licensing agreement.
1699 - Other Long Term Assets  
All long term assests not fitting into any of the IACTs ranging from 1500 to 1698.
2000 - Accounts Payable Purchasing  
Amounts owed to outside vendors for the purchase of goods or services that have been received by the University. These transactions are produced by, and reconciled to, the central Accounts Payable system.
2001 - Accounts Payable Other  
Amounts owed to outside vendors for the purchase of goods or services that have been received by the University. These transactions are accrued manually outside the central Accounts Payable system.
2010 - Unearned Revenue-Current  
Revenue cash receipts not yet earned and will be recognized within the next year.
2011 - Unearned Rev-Intdept  
Unearned revenue for interdepartmental use.
2020 - Salaries Payable  
Amount owed to university employees for salaries earned in the current month that will be paid on the first day of the next month. These transactions are produced by and reconciled to the central Payroll system.
2021 - Salaries Payable Other  
Amounts owed to university employees for salaries earned that are not included in IACT 2020-Salaries Payable. These transactions are accrued manually outside the central Payroll system.
2022 - Wages Payable  
Wages owed, but not paid.
2025 - Comp Ab - Vacation - Current  
Current portion of vacation payout owed, but not paid.
2026 - Comp Ab - Sick Current  
Current portion of sick leave payout owed, but not paid.
2027 - Early Retire Pay Short Term  
Current portion of Early retirement owed, but not paid.
2028 - Unpaid Claims Liabilities  
For Accounting & Financial Reporting use only. Estimated obligations for University of Iowa physicians, employee medical and dental benefits and property claims.
2030 - Net OPEB Obligation Short Term  
Annual other post employment benefit (OPEB) obligation net of contributions made for the year.
2040 - Interest Payable  
Interest accrued on University obligations, but not paid.
2050 - Bonds Payable Current  
Current portion of outstanding bond obligations owed by the University.
2056 - Debt Refunding Gain-Current  
To record the current portion of debt refunding gain calculated based on the formula prescribed by GASB. This amount is reported as a deferred outflow on the Statement of Revenues, Expenses, and Changes in Net Position.
2060 - Notes Payable Current  
Obligations for which the University has received goods or services, but has signed a written statement of obligation in lieu of paying cash.
2065 - Student Loans Payable  
For Loan Fund Only (FUND 530).
2070 - Capital Lease Payable Current  
Contract obligation for which the University of Iowa has received the rights to use the property of an owner, but has signed a written statement of obligation in lieu of paying cash.
2100 - Accounts Pay Accts Rec Credits  
Balance owed to individuals and third party payers for credit balance accounts in the UIHC patient accounting system.
2160 - Due To Third Parties  
Reimbursement owed to third party payers for patient services when interim payments exceeded allowable reimbursement during the past year.
2170 - Interdepartmental A/P  
The balance of an obligation due to another entity within the University. This IACT must be used in conjunction with 1170-Interdepartmental A/R. The WhoKey to whom the obligation is due must use IACT 1170.
2195 - Other Current Liabilities  
Other current liabilities not defined to another liability IACT in the range of 2000-2299.
2310 - Unearned Revenue-Noncurrent  
Revenue cash receipts not yet earned and to be recognized in accounting periods after the next year.
2325 - Comp Ab - Vacation - Non Cur  
The non current portion of vacation payout owed, but not paid.
2326 - Comp Ab - Sick NonCurrent  
The non current portion of sick leave payout owed, but not paid.
2327 - Early Retirement Pay Long Term  
The long-term portion, which is for periods after one year from the report date, of early retirement benefits owed.
2330 - Net OPEB Oblig LT P&S Fac  
The long-term portion, which is for periods after one year from the report date, of other postemployment benefit obligations.
2331 - Net OPEB Oblig LT Merit  
The long term portion, which is for periods after one year from the report date, of merit post employment obligations.
2350 - Bonds Payable  
Non current portion of outstanding bond oligations owed by the University.
2355 - Unamortized Bond Prem/Discount  
Premium/Discount associated with sale of bonds payable . This premium/discount is amorized over the life of the bonds.
2356 - Debt Refunding Gain-Noncurrent  
To record the noncurrent portion of debt refunding gain calculated based on the formula prescribed by GASB. This amount is reported as a deferred outflow on the Statement of Revenues, Expenses, and Changes in Net Position.
2360 - Notes Payable  
Obligations for which the University has received goods or services, but has signed a written statement of obligation in lieu of paying cash.
2361 - Notes Payable Immic  
Note Payable to the University of Iowa from Iowa Medical Mutual Insurance Company.
2370 - Capital Lease Payable  
Contract obligation for which the University has received the rights to use the property of an owner, but has signed a written statement of obligation in lieu of paying cash.
2380 - Federal Loan Contributions  
Federal contribution to loan programs. Refundable to government upon termination of loan programs
2399 - Other Long Term Liabilities  
Other long-term liabilities not defined to another liability IACT in the range of 2300-2398.
2530 - Grants and Contracts  
Unencumbered funds held by the University that may only be spent under the terms and conditions of a grant or contract. This IACT is used to represent fund balance for funds 500, 510 and 520.
2535 - Scholarships  
Unencumbered funds held by the University that may only be disbursed as a scholarship. This IACT is used to represent fund balance for fund 525.
2540 - Loans  
Unencumbered funds held by the University that may only be disbursed as a student loan under the terms and conditions of a grant or contract. This IACT is used to represent fund balance for fund 530.
2550 - Endowments  
Endowment funds not spent. This IACT is used to represent fund balance for fund 560.
2575 - Renewals and Replmts Rsrv Rstr  
Funds accumulated for compliance with bond resolutions or other legal agreements for the repair and alteration of buildings. This IACT is used to represent fund balance for funds 700, 705, 710, 725, 735 and 740.
2580 - Retirement Of Indebtedness  
Funds held for the payment of bond principal and interest. This IACT is used to represent fund balance for funds 800, 801, 803, 805, 808, 810, 811, 813, 814, 815, 816, 817, 820, 822, 827, 828, 829, 830, 831, 832, 833, 834, 835, 837, 838, 839, 840, 841, 842, 843, 844, 845, 846, 850, 851, 852, 855, 856, 860, 862, 863, 880, 895, 896, 897 and 898.
2599 - Specific Pur Rsrv Rstr Fnd Bal  
Includes all other fund balance items for specific purposes reserved-restricted not specified in IACTs ranging from 2500 to 2598. This IACT is used to represent fund balance for funds 050, 060, 170, 175, 180, 185, 187, 189, 190, 210, 220, 230, 231, 232, 233, 234, 235, 236, 237, 238, 239, 240, 241, 242, 243, 244, 250, 260, 270, 271, 275, 285, 295, 310, 311, 610, 614, 615, 616, 620, 622, 625, 627, 630, 633, 635, 636, 641, 642, 645, 651, 656, 657, 663, 665, 670, 676, 680, 690, 940, 941, 943, 948 and 998.
2600 - Auxiliary Enterprises  
Auxiliary Enterprises fund balances less any encumbrances. This IACT used to represent fund balance for funds 400, 401, 402, 405, 408, 409, 411, 412, 413, 414, 415, 420, 430, 435, 437, 440, 445, 447 and 450.
2665 - Quasi Endowments  
Unencumbered funds held by the University that have been internally designated for endowment purposes. This IACT is used to represent fund balance for fund 580.
2800 - Undesignated  
Funds for which no purpose has yet been specifically designated. This IACT is used to represent fund balance for fund 660.
2900 - Net Investment In Plant  
The fund balance for Investment in Plant Fund. This IACT is used to represent fund balance for funds 900.
2999 - Specif Pur Unrsrv Desig Fd Bal  
Includes all other fund balance items for specific purposes unreserved-designated not specified in IACTs ranging from 2600 to 2998. This IACT is used to represent fund balance for funds 950, 951, 952, 960, 970, 975, 980, 989, 990, 991, 992, 993, 994 and 999.
3000 - Payroll Adjustment Central Use  
To credit back Payroll for salary advances to monthly employees who were issued checks after the first of the month (this credit occurs after the following month's check is issued).
3010 - Close Out Revenue Budget  
(For Accounting & Financial Reporting use only). Used at fiscal year end to close out state appropriated revenue budgets.
3020 - Prior Period Adjustments  
(For Accounting & Financial Reporting use only)
3030 - Non-Recurring Adjustments  
Revenue adjustment that is non-recurring and a material amount to warrant using this account to distinguish it from recurring operating revenue.
3050 - Expended For Plant Facilities  
The gross amount of all assets capitalized.
3052 - Non Cash Adj Capitalized Asset  
Adjustments made by Capital Assets Management.
3053 - Non Cash Adjust Land Improve  
Adjustments made by Capital Assets Management.
3054 - Non Cash Adjust Infrastructure  
Adjustments made by Capital Assets Management.
3055 - Non Cash Adjustments Buildings  
Adjustments made by Capital Assets Management.
3060 - Bond Proceeds  
Cash received from the sale of bonds.
3075 - Retirement Of Indebtedness  
The principle portion of debt retired.
3100 - Med Dent Serv Plan Close Out  
Used at year-end only for the College of Medicine and the College of Dentistry. Used within fund 240, 241 & 242 only. (Must be recorded with 7100 - MEDICAL/DENTAL SERV PLAN CLOSE OUT).
3340 - F and A Costs Recov Fed Direct  
Facilities and Administrative costs recovered for all Federal awards made directly to the University. (Must be recorded with 7340 - REIMBURSED F&A COSTS-FED PASS THRU).
3345 - F and A Costs Rec Fed PassThru  
Facilities and Administrative costs recovered for all Federal awards made to the University through another primary recipient of Federal funds, including other State of Iowa entities. (Must be recorded with 7345 - REIMBURSED F&A COSTS-FED PASS THRU).
3350 - F and A Costs Rec Oth Gov Ent  
Facilities and Administrative costs recovered for all awards made to the University by governmental entities, other than the State of Iowa, where Federal funds are not involved. (Must be recorded with 7350 - REIMBURSE F&A COSTS-OTHER GOVT ENT).
3355 - F and A Costs Recovered State  
Facilities and Administrative costs recovered for all awards made to the University by other State of Iowa entities, where Federal funds are not involved. (Must be recorded with 7355 - REIMBURSED F&A COSTS-STATE-DIR).
3360 - F and A Costs Recov Private  
Facilities and Administrative costs recovered for all awards made to the University by non-federal, non-governmental organizations. (Must be recorded with 7360 - REIMBURSED F&A COSTS-PRIVATE).
3400 - Non Revenue Receipts  
Receipts not recognized as revenue such as proceeds received from the sale of investments.
3405 - Federal Direct Loan Receipts  
Receipt of Federal funds (USDOE) passed through the University for the issuance of student loans from the William D. Ford Direct Loan Program.
3410 - Trf From Escrow/Trust Pay Agen  
Cash received from an escrow/trust account or bond paying agent.
3415 - Insurance Reimbursement  
Receipt of insurance settlements.
3502 - M Tfr Stdt Fees Debt Serv  
The movement of Student Fee moneys between funds as mandated by bond resolution or other legal agreements, typically from operating funds in Current Funds Unrestricted to Retirement of Indebtedness Plant Funds. (Must be recorded with 7502 - M/TFR:STDT FEES/DEBT SERV).
3505 - M Tfr Non Stdt Fees Debt Serv  
The movement of Non-student Fee moneys between funds as mandated by bond resolution or other legal agreements, typically from operating funds in Current Funds Unrestricted to Retirement of Indebtedness Plant Funds. (Must be recorded with 7505 - M/TFR:NONSTDT FEES/DEBT SERV).
3510 - M Tfr Renewals and Replacement  
The movement of moneys between funds as mandated by bond resolution or other legal agreements, typically from Current Funds Unrestricted to Retirement of Indebtedness Plant Funds. (Must be recorded with 7510 - M/TFR:RENEWALS AND REPLACEMENT).
3515 - M Tfr Capital Improvements  
The movement of moneys between funds as mandated by bond resolution or other legal agreements, typically from Current Funds Unrestricted to Retirement of Indebtedness Plant Funds, specifically for capital improvements. (Must be recorded with 7515 - M/TFR:CAPITAL IMPROVEMENTS).
3520 - M Tfr Operations & Maintenance  
The movement of moneys between funds as mandated by bond resolution or other legal agreements, typically between Current Funds Unrestricted and Plant Funds. (Must be recorded with 7520 - M/TFR:OPERATIONS AND MAINTENANCE).
3525 - M Tfr SEOG Matching Grant  
The movement of moneys between funds as mandated by a legal agreement, typically between Current Funds and Loan Fund. (Must be recorded with 7525 - M/TFR:SEOG MATCHING GRANT).
3530 - M Tfr Loan Fund Matching Grant  
The movement of moneys between funds as mandated by a legal agreement, typically between the General Education Fund and Loan Fund. (Must be recorded with 7530 - M/TFR:LOAN FUND MATCHING GRANTS).
3535 - M Tfr Endow & Sim Funds Match  
The movement of moneys between funds as mandated by a legal agreement, typically between Current Funds and Endowment and Similar Funds. (Must be recorded with 7535 - M/TFR:ENDOW & SIMILAR FUND MATCHING).
3540 - M Tfr Current Funds Restricted  
The movement of moneys between funds as mandated by a legal agreement, typically between Current Funds Unrestricted and Current Funds Restricted. (Must be recorded with 7540 - M/TFR:CURRENT RESTRICTED FUNDS).
3545 - M Tfr EOY Adjustments  
The movement of moneys between funds as mandated by bond resolution or other legal agreements, typically between Current Funds and Plant Funds, specifically for end of year adjustments. (Must be recorded with 7545 - M/TFR:EOY ADJUSTMENTS).
3550 - V Tfr Intra Org  
The movement of moneys within the same Organizational Unit that cannot be more appropriately classified as a mandatory transfer. (Must be recorded with 7550 - V/TFR:INTRA ORG).
3555 - V Tfr Intra Dept  
The movement of moneys within the same Departmental Unit that cannot be more appropriately classified as a mandatory transfer. (Must be recorded with 7555 - V/TFR:INTRA DEPT).
3560 - V Tfr Renewals and Replacement  
The movement of moneys for the purpose of renewal and replacement of fixed or movable assets, typically from Current Funds Unrestricted to Renewals & Replacement Plant Funds. Similar to 3510 - M/TFR - RENEWALS AND REPLACEMENTS, but is not due to an external legal document. (Must be recorded with 7560 - V/TFR:RENEWALS AND REPLACEMENTS).
3565 - V Tfr Capital Improvements  
The movement of moneys to Plant Funds for the purpose of providing funding for capital improvements. Similar to 3515 - M/TFR - CAPITAL IMPROVEMENTS, but is not due to an external legal document. (Must be recorded with 7565 - V/TFR:CAPITAL IMPROVEMENTS).
3570 - V Tfr Operations & Maintenance  
The movement of moneys for the purpose of providing funding for operations and maintenance. Similar to 3520 - M/TFR - OPERATIONS AND MAINTENANCE, but is not due to an external legal document. (Must be recorded with 7570 - V/TFR:OPERATIONS AND MAINTENANCE).
3580 - V Tfr Loan Funds  
The movement of moneys to Loan Fund, typically from Current Funds provided on a voluntary basis and not as mandated by a legal agreement. (Must be recorded with 7580 - V/TFR:LOAN FUNDS).
3585 - V Tfr Quasi Endowment Funds  
The movement of moneys to Quasi-Endowment Fund (funds functioning as Endowment), typically from Current Funds, provided on a voluntary basis and not as mandated by a legal agreement. (Must be recorded with 7585 - V/TFR:QUASI-ENDOWMENT FUNDS).
3589 - V Tfr - Monthly Adjustments  
The movement of moneys on a voluntary basis and not mandated by a legal agreement. Utilized by UIHC on a monthly basis as part of their month end closing process.
3590 - V Tfr EOY Adjustments  
The movement of moneys on a voluntary basis and not mandated by a legal agreement. (Must be recorded with 7590 - V/TFR:EOY ADJUSTMENTS)
3595 - V Tfr Other Purposes  
The movement of moneys on a voluntary basis and not mandated by a legal agreement, that is not specific to IACTs 3560 through 3594. (Must be recorded with 7595 - V/TFR:OTHER PURPOSES).
3596 - V Trf Depreciation  
Used to offset depreciation expense recorded in Current Funds. The entry to the Accumulated Depreciation account is recorded in Investment in Plant Funds. (Must be recorded with 7596 - V/TRF - DEPRECIATION).
3597 - V Trf Capital Assets  
(Central Use Only). Asset net book value transferred to a department. (Must be recorded with 7597 -V/TRF:CAPITAL ASSETS).
3598 - M Tfr Funds Into Bank Account  
(Central Use Only). (Must be recorded with 7598 - M/TRF:FUNDS OUT OF BANK ACCOUNT).
3599 - V Tfr Funds Into Bank Account  
(Central Use Only). (Must be recorded with 7599 - V/TRF:FUNDS OUT OF BANK ACCOUNT).
4000 - State Appropriations  
State of Iowa support for General Educational Funds, Oakdale Campus, Specialized Child Health Services, Psychiatric Hospital, Center for Disabilities & Development, Hygienic Lab, Plant Fund, and other similar programs.
4002 - State Appr Tuition Replacement  
General Educational Funds' appropriations for Academic Building Bonds and Debt Service.
4012 - Allocated Revenue  
Revenue awarded on grants and contracts that is equivalent to the original budget or increase/decrease in the budget.
4020 - Tuition  
Base tuition, including supplemental rates, assessed to students based on residency, major program of study, and number of credit hours. Rates are proposed via the Provost Office/Finance & Operations. Board approval is required.
4022 - Mandatory Fees  
Charged to each student, these fees provide a distinct resource to respond to specific needs of students. Fees are proposed via the Provost Office/Finance & Operations. Board approval is required.
4023 - Course Fees  
Cost-based fees that are based on unusual and/or extraordinary consumable-type costs associated with offering a course. Fees are proposed via the UI Misc Fees Committee.
4024 - Program & Other Fees  
Student fees that are not defined to any other category.
4026 - Misc Academic & Admin Fees  
Students pay only the fees that apply to their programs, interests, or needs. Includes Regent Common & University/Program Specific fees. Common fees exist across Regent Institutions (SUI/ISU/UNI) such as Application, Applied Music, Billing, Registration, etc. University/Program Specific fees are unique to each Regent Institution and include college-wide fees. Fees are proposed via the UI Misc Fees Committee. Board approval is required.
4039 - Federal Capital Grant Match  
Used to deposit funds from the federal government into fund 670, Gifts and Grants, for capital projects.
4040 - Grts Contracts Federal Direct  
Revenue for all Federal awards made directly to the University.
4045 - Grants Contracts Fed Pass Thru  
Receipts/revenue for all Federal awards made to the University through another primary recipient of Federal funds, including other State of Iowa entities.
4050 - Grts Contracts Other Govt Ent  
Receipts/revenue for all awards made to the University by governmental entities, other than the State of Iowa, where Federal funds are not involved.
4055 - Grants Contracts State Direct  
Receipts/revenue for all awards made to the University by other State of Iowa entities where Federal funds are not involved.
4060 - Grants Contracts Private  
Receipts/revenue for all awards made to the University by non-federal, non-governmental organizations.
4064 - Gifts Endowments  
Gifts for endowments.
4067 - Gifts Individuals  
Gifts from individuals.
4068 - Gifts Foundations  
Gifts from private tax-exempt entities established and operated exclusively for charitable purposes excluding the University of Iowa Foundation, company foundations or quasi-government agencies such as the National Science Foundation.
4069 - Gifts UI Foundation  
Receipts from University of Iowa Foundation in the form of gifts.
4070 - Gifts Corporations Businesses  
Gifts from corporations, partnerships and cooperatives organized for profit. Includes corporations owned by individuals and families and other closely held companies; business-sponsored foundations created and funded exclusively by their companies; and industry trade associations.
4071 - Gifts Religious Organizations  
Gifts from churches, synagogues, and temples and their denominational entities.
4072 - Gifts Fund Raising  
Receipts from fund-raising activities.
4073 - Gifts Other Organizations  
Gifts from all other organizations not previously defined.
4098 - Gifts In Kind Capital Assets  
Receipt of equipment from an outside entity meeting the criteria for asset capitalization as established in the University Operations Manual (Section V, Chapter 12).
4100 - Interest Income Other  
A central budget account for interest income for State Appropriated Funds, and/or interest income actually received not specific to IACTs 4101 through 4105.
4101 - Interest Income Investments  
Interest income received on specific securities held by the University.
4102 - Inter Inc Endow Spec Security  
Interest income received on specific securities as held by the Endowment Fund of the University.
4103 - Int Divs Endowment  
Interest income received on funds held by the Funds Managers of the Endowment Fund of the University.
4104 - Int Inc Fnds Held Trust By Oth  
Interest income received on funds held in trust for the University.
4105 - Interest Income Stdt Loans Rec  
Interest income received on Student Loans held by the University.
4111 - Dividend Income Investments  
Income received in the form of dividends from stocks held by the University.
4112 - Dividend Income Endowment  
Income received in the form of dividends from stocks held by the Endowment Fund.
4114 - Div Inc Fnds Held Trust By Oth  
Income received on stock investments for funds held in trust by others.
4120 - Cap Gains On Sale Of Invstmt  
Gains on the sale of investments.
4121 - Real Gains Losses Endowment  
Gains on the sale of investments held by the Endowment Fund of the University.
4122 - Cap Losses Investment Sale  
All realized losses on the sale of investments.
4125 - Unrealized Gain Loss On Invest  
(Central Use Only). Revenue account used to record unrealized gains and losses in adjusting book value of investments to fair value.
4131 - Treasurers Temp Income Dist  
(Central Use Only)
4133 - Endowment Income Distribution  
(Central Use Only)
4134 - Quasi Endowment Income Distrib  
(Central Use Only)
4199 - Interest Income - Interdept  
Income generated from charging departments for Equipment Purchase Program & Internal Loans. (For Interdepartmental Use Only).
4210 - Ticket Sales Interdepartmental  
Receipts/revenue from tickets sold to other University departments.
4211 - Ticket Sales Non Taxable  
Receipts/revenue from tickets sold to external tax-exempt entities.
4212 - Ticket Sales Taxable  
Receipts/revenue from tickets sold to employees, students, and the general public, subject to 6% sales tax.
4220 - Workshops Semin Conf Interdept  
Receipts/revenue from conferences, institutes, seminars, short courses, summer camps, and workshops for other University departments.
4221 - Workshops Semin Conf Non Tax  
Receipts/revenue from conferences, institutes, seminars, short courses, summer camps, and workshops.
4230 - Food Service Sales Interdepart  
Receipts/revenue from cafeterias, restaurants and vending machines to other University departments.
4231 - Food Service Sales Non Taxable  
Receipts/revenue from cafeterias, restaurants and vending machines to tax-exempt entities.
4232 - Food Service Sales Taxable  
Receipts/revenue from cafeterias, restaurants and vending machines to entities or individuals subject to 6% sales tax.
4240 - Advertising Income Interdepart  
Receipts/revenue from advertising sold to another University department.
4241 - Advertising Income Non Taxable  
Receipts/revenue from advertising sold to tax- exempt entities.
4242 - Advertising Income Taxable  
Receipts/revenue from advertising sold to entities or individuals subject to 6% sales tax.
4250 - Contract Revenue Interdepartmt  
Room and board contract revenue as controlled by Residence Services from other University departments.
4251 - Contract Revenue Non Taxable  
Room and board contract revenue as controlled by Residence Services from individuals and tax-exempt entities.
4260 - Commissions  
Commissions on vending machines, ticket sales, electronic games, telephone, fast food leases, concessions, ATM.
4265 - Royalties  
Royalties for copyrights and patents.
4270 - Publication and Subs Interdept  
Revenue from the sale of publications and subscriptions, e.g., revenue received by the Publications Order Department, U of I Press, and from the sale of departmental publications to other University departments.
4271 - Publications and Subs Non Tax  
Receipts/revenue from the sale of publications and subscriptions to tax-exempt entities.
4272 - Publications Subscriptions Tax  
Receipts/revenue from the sale of publications and subscriptions to individuals or entities subject to 6% sales tax.
4280 - Parking Fees  
Permit sales and meter revenue.
4290 - Guarantee Pay  
Settlements received from and paid to other schools (contra account) for Athletic events.
4310 - Equip Rental and Fac Interdept  
Receipts/revenue from the rental of auditoriums, space, lounge rooms, tenant properties and equipment to other University departments.
4311 - Equip Rental and Facil Non Tax  
Receipts/revenue from the rental of equipment and facilities to tax-exempt entities.
4312 - Equip Rental and Facility Tax  
Receipts/revenue from the rental of equipment and facilities to individuals or entities subject to 6% sales tax.
4320 - User Fees Interdepartmental  
Receipts/revenue generated by fees charged by any entity to other University departments which does not more appropriately fit in any other account.
4321 - User Fees Non Taxable  
Receipts/revenue generated by fees charged to tax-exempt entities for any purpose which does not more appropriately fit in any other account.
4322 - User Fees Taxable  
Receipts/revenue generated by fees charged to individuals or entities subject to 6% sales tax.
4349 - Patient Svc Receipts Unalloc  
A temporary holding account for patient service revenues which are later redistributed to specific patient service revenue Master File Keys at the end of each month.
4350 - Pat Svc Inpat Svc Indig Intdpt  
Gross charges to other University departments for patient services provided to indigent inpatients. Indigent patients are defined by the conditions of the State appropriation for the Indigent Patient Care Program.
4351 - Pat Svc Inpat Svc Indi Non Tax  
Gross charges other than those assessed to other University departments for patient services provided to indigent inpatients. Indigent patients are defined by the conditions of the State appropriation for the Indigent Patient Care Program.
4355 - Pat Svc Inpati Svc Pay Intrdpt  
Gross charges to other University departments for patient services provided to paying inpatients. Paying patients are patients whose primary payor is any payor except the State.
4356 - Pat Svc Inpati Svc Pay Non Tax  
Gross charges other than those assessed to other University departments for patient services provided to paying inpatients. Paying patients are patients whose primary payor is any payor except the State.
4360 - Pat Svc Outpat Svc Indig Intdp  
Gross charges to other University departments for patient services provided to indigent outpatients. Indigent patients are defined by the conditions of the State appropriation for the Indigent Patient Care Program.
4361 - Pat Svc Outpat Svc Indi Non Tx  
Gross charges other than those assessed to other University departments for patient services provided to indigent outpatients. Indigent patients are defined by the conditions of the State appropriation for the Indigent Patient Care Program.
4365 - Pat Svc Outpat Svc Pay Intrdpt  
Gross charges to other University departments for patient services provided to paying outpatients. Paying patients are patients whose primary payor is any payor except the State.
4366 - Pat Svc Outpat Svc Pay Non Tax  
Gross charges other than those assessed to other University departments for patient services provided to paying outpatients. Paying patients are patients whose primary payor is any payor except the State.
4368 - Patient Svc Capitation  
Money for UI Care that is used to pay for Medical Services.
4370 - Pat Svc Contract Allow Contra  
Deductions from gross patient service revenue for the difference between full charges and amounts realizable from third party payors under contractual agreements.
4375 - Pat Svc Charity Care Contra  
Deductions for services provided to non-indigent patients unable to pay under established policies.
4376 - Patient Svc Charity Care Indig  
Deductions for services provided to indigent patients unable to pay under established policies.
4380 - Patient Svc Other Adjmt Contra  
Deductions from patient charges for adjustments determined by established policies or administrative decisions.
4381 - Patient Svc Other Adjmts Admin  
Deductions from patient charges for adjustments determined by administrative decisions.
4390 - Patient Svc Cash Basis Adj  
(Health Care Units Use Only)
4400 - Other Sales and Srvcs Intrdept  
Revenue for sales and services to another University department not defined to any other revenue IACT.
4401 - Other Sales and Srvcs Non Tax  
Revenue for sales and services to a tax-exempt entities not defined to any other revenue IACT.
4402 - Other Sales Svcs Tax-6 percent  
Revenue for sales and services, not defined to any other revenue IACT, subject to 6% sales tax.
4403 - Svc Ctr Rev-FedGrants-Interdpt  
Revenue for sales of goods or services from University service centers to other University departments. The purchase is funded by charging the department's federal grants, fund 510.
4404 - Other Sales Svcs Tax-7 percent  
Revenue for sales and services subject to 7% sales tax, consisting of 6% state sales tax and 1% Local Option Sales Tax (LOST).
4410 - Parking Fines  
Parking fines.
4411 - Iowa House Hotel Non Taxable  
Revenue for Iowa House Hotel sales and services to tax-exempt entities.
4415 - Other Fines Interdepartmental  
Library fines and other miscellaneous fines to other University departments, excluding 4410 - PARKING FINES.
4416 - Other Fines Non Taxable  
Library fines and other miscellaneous fines to tax-exempt entities, excluding 4410 - PARKING FINES.
4520 - Cash Adjustments Over Short  
Adjustments for cash overages and shortages.
4525 - Loan Fees - Misc  
For Loan Fund Only (FUND 530).
4530 - Reim Of Stdt Loan Cancellation  
For Loan Fund Only (FUND 530).
4540 - Sales Salvag Scrp Recyc Intrdp  
Sales of non-capitalized equipment; cardboard, paper, etc. for recycling; and any other sale of salvage and scrap to another University department.
4541 - Sales Salvag Scrp Recyc Non Tx  
Sales of non-capitalized equipment; cardboard, paper, etc. for recycling; and any other sale of salvage and scrap to a tax-exempt entities.
4542 - Sales Salvage Scrap Recycl Tax  
Sales of non-capitalized equipment; cardboard, paper, etc. for recycling; and any other sale of salvage and scrap to individuals or entities subject to 6% sales tax.
4599 - Other Miscellaneous Revenue  
Revenue not categorized by any other IACT.
4600 - State Receipts Not Appropriati  
Revenue from the State of Iowa that cannot be more appropriately classified as an appropriation.
4999 - Misc Revenue Central Use Only  
Miscellaneous revenue.
5000 - Non Clin Fac Salaries Bud Only  
Budget account for all Non-Clinical Faculty salaries charged to IACTs ranging from 5002 to 5079. (Use in Budget Amount Class Only).
5001 - Clin Faculty Salaries Bud Only  
Budget account for all Clinical Faculty salaries charged to IACTs ranging from 5002 to 5079. (Use in Budget Amount Class Only).
5002 - Non Clin Faculty Sal-Acad Efft  
Rank codes F_1100, F_1200, F_1300, F_1400, F_1500, F_1600, F_1700, and FM within non-clinical departments.
5003 - Faculty Salaries Temporary  
Faculty appointment type T.
5004 - Clin Faculty Sal-Acad Effort  
Rank codes F_1100, F_1200, F_1300, F_1400, F_1500, F_1600, F_1700, and FM. The primary appointment is within clinical departments.
5005 - Non Clin Fac Salaries Retirees  
Rank codes FE___ (incl Emeritus) within non-clinical departments.
5008 - Fac Awards Extra Compensation  
Pay for extra work to Faculty in addition to budgeted salary.
5009 - Clin Faculty Salaries Retirees  
Rank codes FE___ (incl Emeritus) within clinical departments.
5014 - Faculty Technology Allowance  
Technology allowance for internet access.
5015 - Clin Faculty Sal-Clinical Efft  
All types of benefits associated with faculty member's pay receiving commutation fraction where primary appointment is within clinical departments.
5016 - Non-Clin Fac Sal-Clinical Efft  
All types of benefits associated with faculty member's pay receiving commutation fraction within non-clinical departments.
5022 - Faculty VA Salaries  
Rank codes F_1100, F_1200, F_1300, F_1400.
5030 - Graduate Assist Budget Only  
Budget account for all Graduate or Undergraduate Assistantships charged to 5035 - GRADUATE ASSTSHIPS TEACHING or 5045 - GRADUATE ASSTSHIPS RESEARCH.
5035 - Graduate Asstships Teaching  
Rank codes FT1800 and FT1900.
5037 - Undergrad Assistantship- TA  
Undergrad Rank code FT1800. (New effective 7/1/2014).
5045 - Graduate Asstships Research  
Rank codes F_1800 and F_1900 except FT1800 and FT1900.
5047 - Undergrad Assistantship- RA  
Undergrad Rank code FR18. (Change effective 7/1/2014).
5055 - Fellow Associates  
Rank code FF1600. (Can be used with any Function except 80).
5060 - House Staff Fellows Salaries  
Rank code PZ19. (Can be used with any Function except 80).
5075 - Non Clin Fac PostDoc Associate  
Rank code FP1600 within non-clinical departments.
5076 - Clin Fac Post Doct Associates  
Rank code FP1600 within clinical departments.
5077 - Temp Post Doctoral Associates  
Rank code FP1600 with appointment type T.
5080 - Faculty Sick Leave Benefits  
The total salary paid out for sick leave for Non-Clinical Faculty at retirement currently set at a maximum of $2000 per employee.
5083 - Clin Fac Sick Leave Benefits  
The total salary paid out for sick leave for Clinical Faculty at retirement currently set at a maximum of $2000 per employee.
5085 - Faculty Vacation Benefits  
Termination pay and monthly accruals for Non-Clinical Faculty.
5086 - Non Clinical Fac Death Benefit  
Benefits paid upon the death of an active regular Non-Clinical Faculty staff member.
5087 - Clinical Faculty Death Benefit  
Benefits paid upon the death of an active regular Clinical Faculty staff member.
5088 - Clin Faculty Vacation Benefits  
Termination pay and monthly accruals for Clinical Faculty.
5100 - Fringe Ben Faculty Budget Only  
Budget account for all fringe benefits associated with Non-Clinical Faculty salary budget 5000 - NON CLIN FAC SALARIES BUD ONLY. (Use in Budget Amount Class Only).
5101 - Frnge Ben Clin Fac Budget Only  
Budget account for all fringe benefits associated with Clinical Faculty salary budget 5001 - NON CLIN FAC SALARIES BUD ONLY. (Use in Budget Amount Class Only).
5102 - Fringe Benefits Faculty  
All benefits associated with 5002 - NON-CLIN FACULTY SALARIES.
5103 - Fringe Ben Faculty Temporary  
All benefits associated with 5003 - FACULTY SALARIES - TEMPORARY.
5104 - Fringe Benefits Clin Faculty  
All benefits associated with 5004 - CLIN FACULTY SALARIES.
5105 - Fringe Ben Non Clin Fac Retire  
All benefits associated with 5005 - FACULTY SALARIES-RETIREES (including Emeritus).
5106 - Fringe Benefits Fac Gr Ins Div  
Distribution of earnings on Group Insurance for Non-Clinical Faculty.
5107 - Frng Benefit Clinfac Gr In Div  
Distribution of earnings on Group Insurance for Clinical Faculty.
5108 - Fringe Fac Awards Extra Comp  
All benefits associated with 5008 - FACULTY AWARDS-EXTRA COMPENSATION.
5109 - Fringe Ben Clin Fac Retirees  
All benefits associated with 5009 - CLIN FAC SALARIES-RETIREES.
5114 - Fringe Bn Fac Technology Allow  
All benefits associated with 5014 - FACULTY TECHNOLOGY ALLOWANCE
5115 - Frnge Ben Fac Commutation Frac  
All benefits associated with 5015 - FACULTY COMMUTATION FRACTION.
5116 - Fr Ben Non Clin Fac Comm Frac  
All benefits associated with 5016 - FAC COMM FRACTION - NON CLIN DEPTS.
5122 - Faculty VA Fringe Benefits  
All benefits associated with 5022 - FACULTY VA SALARIES.
5130 - Fringe Grad Assist Budget Only  
Budget account for all benefits associated with 5030 - GRAD/UNDERGRAD ASSTSHIPS (RA & TA) (Use in Budget Amount Class Only).
5135 - Fringe Ben Graduate Asst Teach  
All benefits associated with 5035 - GRAD/UNDERGRAD ASSTSHIPS-TEACHING.
5137 - Frng Bfts Undergrad Asst- TA  
All benefits associated with 5037 - UNDERGRAD ASSISTANTSHIP- TA.
5145 - Fringe Ben Graduate Asst Rsrch  
All benefits associated with 5045 - GRAD/UNDERGRAD ASSTSHIPS-RESEARCH.
5147 - Frng Bfts Undergrad Asst- RA  
All benefits associated with 5047 - UNDERGRAD ASSISTANTSHIP- RA. (Change effective 7/1/2014).
5155 - Fringe Ben Fellow Associates  
All benefits associated with 5055 - FELLOW ASSOCIATES. (Can be used with any Function except 80).
5160 - Fringe Ben House Staff Fellows  
All benefits associated with 5060 - HOUSE STAFF FELLOWS - SALARIES. (Can be used with any Function except 80).
5175 - Fringe Non Clin Post Doc Assoc  
All benefits associated with 5075 - POST-DOCTORAL ASSOCIATES.
5176 - Fringe Ben Clin Fac Post Doc  
All benefits associated with a 5076 - CLIN FAC POST-DOCTORAL ASSOCIATES.
5177 - Fringe Ben Temp Post Doc Assoc  
All benefits associated with 5077 - TEMP POST-DOCTORAL ASSOCIATES.
5180 - Fringe Ben Faculty Sick Leave  
All benefits associated with 5080 - FACULTY SICK LEAVE BENEFITS.
5183 - Fringe Clin Faculty Sick Leave  
All benefits associated with 5083 - CLIN FACULTY SICK LEAVE BENEFITS
5185 - Fringe Ben Faculty Vacation  
All benefits associated with 5085- FACULTY VACATION BENEFITS.
5186 - FB Non Clin Fac Death Benefit  
All benefits associated with 5086 - NON CLINICAL FAC DEATH BENEFIT.
5187 - FB Clinical Fac Death Benefit  
All benefits associated with 5087- CLINICAL FACULTY DEATH BENEFIT.
5188 - Fringe Ben Clin Fac Vacation  
All benefits associated with 5088 - CLIN FACULTY VACATION BENEFITS.
5190 - Fringe Fac Early Incent Retire  
Benefit package for Non-Clinical Faculty paid by the University or a cash settlement agreed upon by the employee and the University based upon an approved Early Incentive Agreement.
5191 - Fringe Ben Clin Faculty EIR  
Benefit package for Clinical Faculty paid by the University or cash settlement agreed upon by the employee and the University based upon an approved Early Incentive Agreement.
5193 - Fringe-NF-Long Term Absences  
Non-Clinical Faculty who have had an excess of 720 hours used for vacation and sick leave.
5194 - Fringe-CF-Long Term Absences  
Clinical Faculty who have had an excess of 720 hours used for vacation and sick leave.
5197 - Fringe Non Clin Fac Retirees  
All benefits associated with Non-Clinical Faculty Retirees.
5198 - Fringe Clinical Fac Retirees  
All benefits associated with Clinical Faculty Retirees.
5200 - P and S Salaries Reg Bud Only  
Budget account for all P & S salaries charged to 5202 - P AND S SALARIES-REGULAR (Use in Budget Amount Class Only).
5202 - P and S Salaries Regular  
Regular time and undertime paid on a monthly basis.
5203 - P and S Salaries Temporary  
Professional Staff appointment type T.
5204 - House Staff Salaries  
Rank codes PZ11-PZ19.
5208 - P and S Bonuses Extra Comp  
Pay for extra work to Professional Staff in addition to budgeted salary.
5209 - SEIU Bonuses Extra Comp  
Pay for extra work to SEIU Staff in addition to budgeted salary.
5210 - SEIU Salaries Regular  
Regular time and undertime paid on a monthly basis for SEIU staff.
5212 - SEIU Inpat Care Differential  
Differential added to base pay for SEIU staff working in inpatient units.
5213 - P and S Inpa Care Differential  
Differential added to base pay for P & S staff working in inpatient units.
5214 - P&S Technology Allowance  
Technology allowance for internet access.
5215 - House Staff Extra Compensation  
Pay for extra work to House Staff in addition to budgeted salary.
5220 - P and S Callback Overtime Reg  
Payment of overtime at the regular hourly rate of pay, (less than 40 hours).
5221 - SEIU Sal OT Callback Regular  
Payment of overtime at the regular hourly rate of pay, (less than 40 hours).
5225 - P and S OT Callback Pay Prem  
Payment of overtime at 1 1/2 times the regular hourly rate of pay, (over 40 hours).
5250 - P and S Salaries Standby Pay  
Standby pay to Professional Staff (A percentage of the regular hourly rate is paid to employees when they are on call).
5251 - SEIU Salaries Standby Pay  
Standby pay to SEIU Staff (A percentage of the regular hourly rate is paid to employees when they are on call).
5260 - P and S Salaries Other  
Holiday, Callback and Comp time paid to Professional Staff.
5261 - SEIU Salaries Other  
Holiday, Callback and Comp time paid to SEIU Staff.
5280 - P and S Sick Leave Benefits  
The total salary paid out for sick leave for P& S employees at retirement currently set at a maximum of $2000 per employee.
5281 - SEIU Sick Leave Benefits  
The total salary paid out for sick leave for SEIU employees at retirement currently set at a maximum of $2000 per employee.
5282 - SEIU Vacation Benefits  
Termination pay and monthly accruals for SEIU employees.
5285 - P and S Vacation Benefits  
Termination pay and monthly accruals for P & S employees.
5286 - P and S Death Benefits  
Benefits paid upon the death of an active regular P & S staff member.
5287 - SEIU Death Benefits  
Benefits paid upon the death of an active regular SEIU staff member.
5300 - Fringe Ben P and S Budget Only  
Budget account for all fringe benefits associated with P & S salary 5200 - P AND S SALARIES REG BUD ONLY. (Use in Budget Amount Class Only).
5302 - Fringe Benefit P and S Regular  
All benefits associated with 5202 - P AND S SALARIES-REGULAR.
5303 - Fringe Ben P and S Temporary  
All benefits associated with 5203 - P AND S SALARIES - TEMPORARY.
5304 - Fringe Benefits House Staff  
All benefits associated with 5204 - HOUSE STAFF SALARIES.
5306 - Frng Benefit P&S Gr Ins Div  
Distribution of earnings on Group Insurance for P & S employees.
5307 - Frng Benefit SEIU Gr Ins Div  
Distribution of earnings on Group Insurance for SEIU employees.
5308 - Fringe Bfts P S Bonus Extra C  
All benefits associated with 5208 - P AND S BONUSES-EXTRA COMPENSATION.
5309 - Fringe SEIU Bonuses Extra Comp  
All benefits associated with 5209 - SEIU BONUSES-EXTRA COMPENSATION.
5310 - Fringe Benefits SEIU Regular  
All benefits associated with 5210 - SEIU SALARIES-REGULAR.
5312 - Frng Ben House Staff Gr In Div  
Distribution of earnings on Group Insurance for House Staff.
5314 - Fringe Ben P&S Techn Allow  
All fringe benefits associated with technology allowance reimbursements.
5315 - Frng Bnfts House Staff Extra C  
All benefits associated with 5215 - HOUSE STAFF EXTRA COMPENSATION.
5320 - Fringe Benefits P and S Other  
All benefits associated with 5220, 5225, 5250 and 5260 - P AND S SALARIES - OTHER.
5321 - Fringe Benefits SEIU Other  
All benefits associated with 5221, 5226, 5251 and 5261 - SEIU SALARIES - OTHER.
5380 - Fringe Ben P and S Sick Leave  
All benefits associated with 5280 - P AND S SICK LEAVE BENEFITS.
5381 - Fringe Benefit SEIU Sick Leave  
All benefits associated with 5281 - SEIU SICK LEAVE BENEFITS.
5382 - Fringe Benefits SEIU Vacation  
All benefits associated with 5282 - SEIU VACATION BENEFITS.
5385 - Fringe Ben P and S Vacation  
All benefits associated with 5285 - P AND S VACATION BENEFITS.
5386 - FB P and S Death Benefit  
All benefits associated with 5286 - P AND S DEATH BENEFIT.
5387 - FB SEIU Death Benefit  
All benefits associated with 5287 - SEIU DEATH BENEFIT.
5390 - Fringe Bfts P S Early Incent R  
Benefit package for P & S employees paid by the University or a cash settlement agreed upon by the employee and the University based upon an approved Early Incentive Agreement.
5391 - Fringe SEIU Early Incent Retir  
Benefit package for SEIU employees paid by the University or a cash settlement agreed upon by the employee and the University based upon an approved Early Incentive Agreement.
5393 - Fringe-P&S-Long Term Absences  
Professional and Scientific staff who have had an excess of 720 hours used for vacation and sick leave.
5394 - Fringe-SEIU-Long Term Absences  
SEIU staff who have had an excess of 720 hours used for vacation and sick leave.
5397 - Fringe Ben SEIU Retirees  
All benefits associated with SEIU retirees.
5398 - Fringe Bfts P and S Retirees  
All benefits associated with P & S retirees.
5400 - Gen Serv Staff Base Pay Budget  
Budget account for all General Service Staff salaries charged to 5402 - GEN SERV STAFF BASE PAY - REGULAR (Use in Budget Amount Class Only).
5401 - Gen Serv Exempt Base Pay Budgt  
Budget account for all General Service Exempt Staff salaries charged to 5410 - GEN SERV BASE PAY MERIT EXEMPT (Use in Budget Amount Class Only).
5402 - Gen Srv Staff Base Pay Regular  
Regular, undertime and special assignment payments for General Service Staff covered under the AFSCME collective bargaining agreement.
5403 - Gen Srv St Base Pay Temporary  
General Service Staff appointment type T.
5408 - Gen Serv Staff Bonuses Ex Comp  
Pay for extra work to General Service Staff in addition to budgeted salary.
5410 - Gen Ser Base Pay Merit Exempt  
Regular, undertime and special assignment payments for General Service Staff not covered under the AFSCME collective bargaining agreement.
5420 - Gen Srv St OT Callback Pay Reg  
Payment of overtime at the regular hourly rate of pay, (less than 40 hours).
5425 - Gen Srv St OT Callbck Pay Prem  
Payment of overtime at 1 1/2 times the regular hourly rate of pay, (over 40 hours).
5450 - General Serv Staff Standby Pay  
Payment at 10% of the regular hourly rate when on call.
5460 - Gen Serv Staff Salaries Other  
Holiday pay, comp time, holiday comp time, and shift differential.
5480 - Gen Srv Stf Sick Leave Benefit  
The total salary paid out for sick leave for General Service Staff at retirement currently set at a maximum of $2000 per employee.
5485 - Gen Srv Stf Vacation Benefits  
Includes termination pay and monthly accruals for General Service Staff.
5486 - Gen Srv Stf Death Benefits  
Benefits paid upon the death of an active regular General Service Staff member.
5500 - Frnge Ben Gen Svcs Budget Only  
Budget account for all fringe benefits associated with 5400 - GEN SERV STAFF SALARIES. (Use in Budget Amount Class Only).
5501 - Fringe Ben Gen Servcs Bud Only  
Budget account for all fringe benefits associated with 5401 - GEN SERV EXEMPT BASE PAY BUDGET. (Use in Budget Amount Class Only).
5502 - Fringe Ben Gen Serv Staff Reg  
All benefits associated with 5402 - GEN SERV STAFF BASE PAY - REGULAR.
5503 - Fringe Ben Gen Serv Staff Temp  
All benefits associated with 5403 - GEN SERV STAFF BASE PAY - TEMPORARY.
5506 - Frng Benefit Gen Svc Gr Ins Di  
Distribution of Earnings on Group Insurance for General Service Staff.
5508 - Fringe GSS Bonuses Extra Comp  
All benefits associated with 5408 - GSS BONUSES-EXTRA COMPENSATION.
5510 - Fring Bft Gen Srv Merit Exem  
All benefits associated with 5410 - GEN SER ST BASE PAY - MERIT EXEMPT.
5520 - Fringe Benefits Gen Svcs Other  
All benefits associated with 5420, 5425, 5450 and 5460 - GENERAL SERV STAFF SALARIES -OTHER.
5580 - Fringe Ben Gen Srv Stf Sick  
All benefits associated with 5480 - GEN SRV STF SICK LEAVE BENEFITS.
5585 - Fringe Gen Serv Stf Vacation  
All benefits associated with 5485 - GEN SRV STF VACATION BENEFITS.
5586 - FB Gen Srv Stf Death Benefit  
All benefits associated with 5486 - Gen Srv Stf DEATH BENEFIT.
5590 - Fringe Gen Serv Stf EIR  
Benefit package for General Service Staff paid by the University or a cash settlement agreed upon by the employee and the University based upon an approved Early Incentive Agreement.
5591 - Fringe Merit Exempt EIR  
Benefit package for Merit Exempt staff paid by the University or a cash settlement agreed upon by the employee and the University based upon an approved Early Incentive Agreement.
5593 - Fringe-ME-Long Term Absences  
General Service Staff who have had an excess of 720 hours used for vacation and sick leave.
5594 - Fringe-MX-Long Term Absences  
Merit Exempt staff who have had an excess of 720 hours used for vacation and sick leave.
5598 - Fringe Gen Serv Staff Retirees  
All benefits associated with General Service Staff retirees.
5610 - Fellowships Student  
Rank codes F_5200 except tuition type payments for candidates including off-campus room and board for athletics only. (Must be used only with Function 80 - Scholarships and Fellowships).
5615 - Faculty Research Training  
Rank codes F_1100, F_1200, F_1300, F_1400, F_1500, F_1600, F_1700, PF and PM (Institutional Officers) for faculty that are appointed to research training grants. (Must be used only with Function 80 - Scholarships and Fellowships).
5616 - Non-Clin Faculty Rsch Training  
Rank codes F_1100, F_1200, F_1300, F_1400, F_1500, F_1600, F_1700, PF and PM (Institutional Officers) for non clinical faculty that are appointed to research training grants. (Must be used only with Function 80 - Scholarships and Fellowships).
5620 - Fellowships Non Student  
Rank codes F_5200 except for tuition type payments for post-doctoral fellows. (Can be used with any Function except 80).
5630 - Pre and Postdoctoral Scholars  
Rank Codes FP01 and FP03.
5640 - Postdoctoral Fellows  
Rank Code FP02. (Can be used with any Function except 80).
5710 - Fringe Benefits Fellow Student  
All benefits associated with 5610 - FELLOWSHIPS/STUDENT. (Must be used only with Function 80 - Scholarships and Fellowships).
5715 - Fringe Faculty Resch Training  
All benefits associated with 5615 - FACULTY - RESEARCH TRAINING.
5716 - FB-Non-Clin Fac Rsch Training  
All benefits associated with 5616 - NON CLINICAL FACULTY RESEARCH TRAINING.
5720 - Fringe Ben Fellow Non Student  
All benefits associated with 5620 - FELLOWSHIPS/NON-STUDENT. (Can be used with any Function except 80).
5730 - Fringe Ben Postdoc Scholars  
All benefits associated with 5630 - POSTDOCTORAL SCHOLARS.
5740 - Fringe Benefits Postdoc Fellow  
All benefits associated with 5640 - POSTDOCTORAL FELLOWS. (Can be used with any Function except 80).
5796 - Fringe Ben UI LTD Contribution  
Health Insurance contribution for ex-employees who are out on Long Term Disability.
5799 - Fringe Ben Outside Agencies  
All benefits associated with employees of outside agencies (i.e. Credit Union, UI Foundation).
5905 - Wages Non Stdt Faculty  
Hourly appointments paid to Faculty on a biweekly basis.
5910 - Wages Non Stdt Prof Regular  
All hourly appointments paid to P&S on a biweekly basis at the regular hourly rate. Includes Rank Code PZ0298.
5911 - Wages Non Stdt Prof Sched Hrly  
SEIU staff who have chosen to participate in the Scheduled Hourly Employment Option program.
5915 - Wages Non Stdt Prof Extra Comp  
For all hourly appointments paid to P&S on a biweekly basis for extra compensation.
5920 - Wages Non Stdt Prof Other  
Wages and shift differential for other than those specified in 5910 - WAGES NON STDT PROF REGULAR and 5915 WAGES NON STDT PROF EXTRA COMP.
5925 - Wages Non Stdt Merit Regular  
Hourly appointments paid to Merit on a biweekly basis at the regular hourly rate.
5930 - Wages Non Stdt Merit Overtime  
Hourly appointments paid to Merit on a biweekly basis for overtime.
5935 - Wages Non Stdt Merit Other  
Wages and shift differential other than those specified in 5925 - WAGES NON STDT MERIT REGULAR and 5930 WAGES NON STDT MERIT OVERTIME.
5940 - Wages Student Regular  
Student wages (regular time and shift differential) not covered under 5945 - WAGES STUDENT FEDERAL WORK STUDY.
5941 - Wages Student Regular Overtime  
Overtime student wages and shift differential not covered under 5946 - WAGES STUDENT CWSP OVERTIME.
5942 - Wages Student State Work Study  
Student wages reimbursed by State Work Study funds.
5943 - Wages Stdt Fed COM Srv Work St  
Student wages reimbursed by Federal Community Service Work Study funds.
5944 - Wages St Fed Read Tutor Wrk St  
Student wages reimbursed by Federal Reading Tutor funds.
5945 - Wages Stdt Federal Work Study  
Student wages (regular time and shift differential) specifically covered under Federal College Work-Study Program.
5946 - Wages Student CWSP Overtime  
Overtime student wages specifically covered under 5945 - WAGES STUDENT FEDERAL WORK STUDY.
5955 - Fringe Ben Wages Non Stdt Fac  
Benefits associated with 5905 - WAGES NON STDT FACULTY.
5960 - Fringe Ben Wages Non Stdt Prof  
Benefits associated with IACTs 5910 through 5920.
5965 - Fringe Wages Non Stdt Merit  
Benefits associated with IACTs 5925 through 5935.
5970 - Fringe Ben Wages Stdt Regular  
Benefits associated with 5940 - WAGES STUDENT REGULAR and 5941 - WAGES STUDENT REGULAR OVERTIME.
5975 - Fringe Ben Wages Stdt CWSP  
Benefits associated with accounts 5942, 5943, 5944, 5945, 5946 - WAGES STUDENT CWSP.
5977 - Wellness Membrshp Incent (REC)  
Incentive to University employees for Rec Facility membership.
5978 - Personal Health Assessment  
Payment made to a University employee for completing the Personal Health Assessment survey or winning the monthly incentive drawing; additionally, payments made to third parties for taxes associated with the prizes for the monthly drawing.
5979 - Awards Fringe Benefits  
All benefits associated with 5997 - AWARDS.
5980 - COBRA benefits-dept funded  
To capture the cost of University departments paying COBRA coverage on behalf of employees after termination or furlough and University employees not eligible for benefits, but University agrees to make exception to provide health insurance coverage.
5982 - Professional and Non Med Serv  
Payments to individuals for non-medical professional services.
5983 - Fringe Prof and Non Med Serv  
Benefits associated with 5982 - PROFESSIONAL AND NON-MED SERV.
5984 - Consultant Services  
Payments to University employees for consultant fees.
5985 - Fringe Ben Consultant Services  
Benefits associated with 5984 - CONSULTANT SERVICES.
5990 - Cell Phone Reimbursement  
Reimbursement for business usage of cellular devices.
5992 - FB Jury Duty,Wellness & Health  
All benefits associated with 5994 - JURY DUTY & UNION LEAVE REIMB, 5977 - WELLNESS MEMBERSHIP INCENT (REC), 5978 - PERSONAL HEALTH ASSESSMENT.
5993 - Resident Pay Reimbursement  
Reimbursement of resident pay to the University, from outside institutions.
5994 - Jury Duty & Union Leave Reimb  
Reimbursement of jury duty compensation when jury duty is taken as well as reimbursement of union leave.
5996 - State Agency Reimb Reissue  
Extra compensation received by University of Iowa employees from other state agencies.
5997 - Awards  
Awards paid.
5998 - Fringe State Ag Reimb Reissue  
All benefits associated with 5996 - STATE AGENCY REIMB/REISSUE.
5999 - Salary Overpayments  
Net overpayment due the institution. A net repayment amount is computed from the gross overpayment and posted until repaid.
6000 - Labor Transfer Centrally Budgt  
6025 - Travel In State Fac and Staff  
All faculty, staff & student employees, either full time or part time, who travel within the State of Iowa.
6026 - Travel Out State Fac and Staff  
All faculty, staff & student employees, either full time or part time, who travel outside of the State of Iowa to any of the other 49 states, any possessions and territories of the USA, or to Canada. (Use 6027 - TRAVEL FOREIGN FAC AND STAFF for travel to foreign countries.)
6027 - Travel Foreign Fac and Staff  
All faculty, staff & student employees, either full time or part time, who travel outside of Canada and the USA and it's possessions and territories.
6030 - Trav In State Student Trainee  
Individual Students, Appointed Trainees, Fellows or Scholars who travel within the State of Iowa.
6031 - Trav Out State Student Trainee  
Individual Students, Appointed Trainees, Fellows or Scholars who travel outside of the State of Iowa to any of the other 49 states, any possessions and territories of the USA, or Canada. (Use 6032 - TRAVEL FOREIGN STUDENT TRAINEE for Trainee travel to foreign countries.)
6032 - Travel Foreign Student Trainee  
Individual Students, Appointed Trainees, Fellows or Scholars who travel outside of Canada and the USA and it's possessions and territories.
6034 - Travel In State Group or Team  
All official group/team travel within the state of Iowa which is processed under one primary sponsor, coach or faculty member's name, but includes expenses for the group as a whole. This includes student group, athletic team and other UI sponsored group travel.
6035 - Travel Out State Group or Team  
All official group/team travel outside the state of Iowa which is processed under one primary sponsor, coach or faculty member's name, but includes expenses for the group as a whole. This includes student group, athletic team and other UI sponsored group travel.
6036 - Travel Foreign Group or Team  
All official group/team travel outside of Canada and the USA and it's possessions and territories which is processed under one primary sponsor, coach or faculty member's name, but includes expenses for the group as a whole. This includes student group, athletic team and other UI sponsored group travel.
6040 - Travel In State Consultant  
Individuals paid on contract to act as consultants who are reimbursed for travel within the State of Iowa.
6041 - Travel Out State Consultant  
Individuals paid on contract to act as consultants who are reimbursed for travel outside of the State of Iowa to any of the other 49 states, any possessions and territories of the USA, or Canada.
6045 - Trav In State Patient Subject  
Patients and volunteers for research studies (Research Subjects) who are reimbursed for travel within the State of Iowa to and/or from the site where they receive certain research services as specified in the terms of a grant or contract.
6046 - Trav Out State Patient Subject  
Patients and volunteers for research studies (Research Subjects) who are reimbursed for travel to and/or from the site where they receive certain research services as specified in the terms of a grant or contract outside of the State of Iowa to any of the other 49 states, any possessions and territories of the USA, or Canada.
6050 - Travel In State Recruit  
Job applicants who are reimbursed for travel to and from interviews at the University of Iowa.
6051 - Travel Out State Recruit  
Job applicants who are reimbursed for travel to and from interviews which are held at sites outside the State of Iowa.
6055 - Travel In State Other  
Non-employees who are reimbursed for travel within the State of Iowa. Including but not limited to those who participate in sponsored activities such as conferences, advisory board activities, etc.
6056 - Travel Out State Other  
Non-employees who are reimbursed for travel outside of the State of Iowa to any of the other 49 states, any possessions and territories of the USA, or to Canada. Including but not limited to those who participate in sponsored activities such as conferences, advisory board activities, etc.
6057 - Travel Foreign Other  
Non-employees whose travel outside of Canada, the USA and it's possessions and territories is funded by the University of Iowa, including but not limited to those who participate in sponsored activities such as conferences, advisory board activities, etc.
6058 - Motor Vehicle Rental  
Daily and monthly charges from University of Iowa Motor Pool for vehicles and renting vehicles from an outside vendor for purposes other than those included for travel vouchers.
6060 - Moving  
Payments made to businesses or government agencies for moving expenses, and moving expenses reimbursed to employees.
6062 - Disloc Costs Emp Housing Allow  
Housing expenses to students for clinical rotation and certain other pre-approved relocation costs reimbursed to employees.
6065 - Supplies Budget Use Only  
Budget account for all supplies charged to IACTs ranging from 6070 to 6199. (Use in Budget Amount Class Only).
6070 - Office Supplies  
Any supplies necessary for office or instructional use.
6075 - Books Periodic Subscrp Non Lib  
Books, periodicals and subscriptions which are not part of the capitalized library collection. (See University Operations Manual Section V, Chapter 12 for rules on the purchase and capitalization of library and non-library books.)
6080 - Software Non Capitalized  
Software purchased for less than $500,000 per copy and license or has a useful life of less than two years as written in Section V, Chapter 12 of the University Operations Manual. The threshold for UIHC organizational units is $5,000, this includes Org Units 03, 65-89, 93 and 94. Software maintenance agreements are classified under 6407 - IT SOFTWARE MAINTENANCE & FEES. The threshold change from $5000 to $500,000 was effective 7/1/2009.
6081 - Computers & Smart Devices <5k  
Includes Desktops, Laptops, Tablets, and handheld smart devices.
6082 - Printers,Peripheral Devices<5k  
Includes monitors, keyboards, mouse; memory sticks, USB drives, external/internal drives, keyboards, multi-use copiers, speakers, IT assistive technology devices.
6083 - Server,Networking,Storage<5k  
Includes servers, switches, routers, access points, SANs, firewalls, load balancers, or other related equipment. (The type of data storage referenced in this Iacct is typically purchased by IT staff)
6085 - Equip Purchases Non Capitalize  
Any equipment purchase with a per quantity price less than $5000. (See the University Operations Manual Section V, Chapter 12 for the official rules concerning capitalization.)
6090 - Medical Care Supplies  
Both disposable and reusable supplies for the care and treatment of medical and dental care including lab supplies, surgical instruments, x-ray film and telescopes.
6100 - Custodial Supplies  
Supplies used in the routine cleaning and maintenance of buildings and grounds.
6110 - Uniform Textile and Rel Supply  
Work clothing and textile supplies including safety apparel, shoes, rugs and linens.
6115 - Non Clinical Laboratory Supply  
Disposable and reusable materials used for teaching and research performed in laboratories including chemical glassware, solvents, and liquid reagents.
6120 - Animals and Animal Supplies  
Animals and supplies associated with their care utilized for instruction and research purposes.
6125 - Food For Instruction and Rsrch  
Food purchased for use in educational programs, courses, etc. or for research studies involving research subjects/patients.
6130 - Drugs  
Includes commercial drugs and pharmaceuticals dispensed to patients and/or utilized in instruction/research.
6135 - Foodstuffs Not For Resale  
Food for consumption only, such as food charges associated with University sponsored activities (dormitories, conferences, workshops, Riverfest, etc.) on or off campus involving external participants. For food purchased for resale inventory use accounts 6600 or 6605.
6137 - Food and Beverages  
Meals and refreshments provided during formal business meetings and other campus wide events that have a direct business purpose including recruitment and employee/student appreciation events.
6140 - Food Service Supplies Non Food  
Supplies used primarily by dietary and food service departments including paper and plastic products.
6145 - Fuel  
Gas, oil, coal, etc. used for either transportation or Facilities Services Group utility generation.
6199 - Other Supplies  
Supplies and materials not specified in IACTs 6070 through 6198 including certificate and diploma folder, maps and photographic supplies.
6200 - Prof and Non Medical Services  
Payments to individuals, businesses and governmental agencies for non-medical professional services. Payments for attorney and/or legal fees, use 6201 - PROF ATTORNEY & LEGAL SERVICES. For payments to the State of Iowa Auditor's Office, use 6220 - AUDITOR OF STATE SERVICES.
6201 - Prof Attorney & Legal Services  
Payments to individuals, businesses and governmental agencies for attorney and legal fees.
6202 - Consultant Services  
Payments to businesses, individuals and governmental agencies for consultant fees. For payments to University employees, use 5984 - CONSULTANT SERVICES.
6203 - Prof Svcs Employment Agency  
Payments to employment agencies for temporary staffing.
6204 - IT Ext Consulting & Prof Svcs  
Consulting and Professional Services purchased from outside vendors, typically for purposes of software development, IT consulting, Telecommunications, and implementation.
6205 - Medical and Dental Services  
Payments to medical organizations providing health care to patients including immunizations, x-ray evaluation, lab services, and examination fees for indigent patients. For payments to individuals (employee and non-employee), use 5986 - MEDICAL & DENTAL SERVICES.
6206 - Medical Serv Inpatient Grants  
Similar to 6205 - MEDICAL AND DENTAL SERVICES, identifying inpatient expenditures only. May be used for any fund, but required for Grants/Contracts instead of 6205 - MEDICAL AND DENTAL SERVICES.
6207 - Medical Serv Outpatient Grants  
Similar to account 6205 - MEDICAL AND DENTAL SERVICES, identifying outpatient expenditures only. May be used for any fund, but required for Grants/Contracts instead of 6205 - MEDICAL AND DENTAL SERVICES.
6210 - Publication Costs  
All costs associated with publication jobs performed by either the University Printing Department or outside vendors including composition, typesetting and binding.
6212 - Copy Charges  
Any costs associated with copy center or departmental photocopy charges.
6215 - Internally-Provided Computing  
Computing services provided by ITS, HCIS, Biophysics, Physics and Astronomy, and other UI departments including Server Support; Data Storage; Software/Application Development; Web Development.
6218 - UI Provided Serv Incl FM Svc  
Use only if a more specific account is not available and the service is provided by a University department. Examples are Central Research Facilities services, Daily Iowan bulletin, Facilities planning design fees and on-campus lodging (Iowa House).
6220 - Auditor Of State Services  
All payments to the State of Iowa Auditor's Office.
6223 - IT Outsourced Services  
IT Services purchased from outside providers, includes:

a. Cloud Services for storage or compute cycles

b. Software as a Service (Saas)

c. Infrastructure as a Service (IaaS)

d. Third party support for system administration inclusive of upgrades, bug and security fixes, patches, etc. to hardware specific code

e. Software Development or application support from a third party

f. Data Center Space/Services

6225 - Laundry and Dry Cleaning  
Any laundry or dry cleaning costs including cleaning furniture and rugs.
6230 - Subcontract Subject To F and A  
Payments made for the first twenty-five thousand dollars of a formal agreement between the University and other organizations who provide substantive scientific or programmatic services.
6231 - Subcontract Not Sub To F and A  
Payments exceeding the first twenty-five thousand dollars of a formal agreement between the University and other organizations who provide substantive scientific or programmatic services.
6235 - Other Services  
Services (excluding those provided by University Departments) not specified in accounts 6200 through 6231. Includes the following but is not limited to:

a. Advertising Costs

b. Awards/ Grievance Settlements

c. Bands and Orchestras

d. Continue Education Credit Programs

e. Film/Microfilm

f. Graphic & Video Art

g. Official Publication for Bids

h. Recycling

i. Sanitary Landfill

j. Storage (Other than Record Storage or Electronic Data Storage)

k. Tickets for University Events

6237 - Capital Cost Funding Transfer  
Capital project costs are restricted to the plant funds. Some fund sources, such as grants (including FEMA funded Flood costs), require costs be posted to the account. This institutional account is to be used when actual funding cannot be moved to the project account and costs cannot be moved to the fund source. It is treated as an expenditure in the fund source account and as a funding entry in the capital project account.
6238 - Capital Project Offsets  
To record utility offset non-capital costs in capital projects.
6240 - Research Participation Subject  
Payments to individuals for being a Research Subject and participating in a study (including Blood Donors).
6241 - Non Employment Compensation  
IWP (Writer's Workshop) Scholarship/Per Diem/Stipend, payments to Upward Bound Students and any workshop participant.
6245 - Freight  
Freight not included on supply or equipment invoices. Charge those freight costs to the supply or equipment account. Freight includes General Stores and ITS academic computing delivery and external carrier services.
6250 - Postage  
All postage costs including insurance, permits and certified/registered mail fees.
6260 - Repair Maint Bldg and Land Imp  
Services and supplies required for repairs to buildings and land improvements including building repairs, replacement or alteration and relocation.(All entries require a building number or other improvement number in the cost center element.)
6265 - Repair Maint Equipment  
Services and supplies required for repairs to equipment including computer hardware. Includes installation, relocation and service maintenance contracts for office and computer equipment.
6266 - IT Hardware Maint & Fees  
Charges for maintenance, or ongoing support of IT Hardware, includes:

a. Periodic Maintenance Costs (i.e. Annual)

b. Initial Support or Maintenance costs

c. Extended Hardware Warranty costs

d. Contracts for ongoing upgrades, bug and security fixes, patches, etc. to hardware specific code

6270 - Telecommunications Fixed Chrgs  
Charges or the portion of which remain constant from month to month, includes:

a. telephone line monthly service

b. data circuit monthly service

c. incoming toll-free monthly service

d. In WATTS lines

e. instrument rentals

f. pagers & paging services (monthly fee)

g. satellite down link

h. TELEX (monthly fee)

6275 - Telecommunication Variable Chg  
Charges or the portion of which vary month to month based on the level of usage, includes:

a. Data, Telephone or Cabling installation or other one- time charges. Excludes charges that are part of a new building (use account 6720 - BUILDINGS) or a major renovation (use 6260 - REPAIR MAINT BLDG AND LAND IMP)

b. Fax Usage

c. Incoming Toll Free Usage

d. In WATTS Usage

e. Long Distance Charges

6280 - Utilities  
Charges from Utility Enterprise or other utility company including water, electricity, sewer, steam, gas, refuse disposal, environmental waste and hydrant rental.
6305 - Tuition Scholarships  
Non-cash student aid for tuition including: Academic, Music, Summer and Workshops.(Must be used only with Function 80 - Scholarships and Fellowships).
6310 - Mandatory Fees Scholarships  
Fees include computer fees, health insurance for foreign students and student health fees.(Must be used only with Function 80 - Scholarships and Fellowships).
6320 - Housing Scholarships  
Payment only to Residence Services from Scholarship Accounts. Board, Dormitory Rooms, Linen Rental.(Must be used only with Function 80 - Scholarships and Fellowships).
6330 - Other Educ Purpose Scholarship  
Miscellaneous Student Aid including fines and supplies.(Must be used only with Function 80 - Scholarships and Fellowships).
6340 - Cash Awards Scholarships  
Support of students that is non-specific for its purpose. Includes off-campus housing 'non-payroll'.(Must be used only with Function 80 - Scholarships and Fellowships).
6350 - Grad RA/TA Tuition & Fee Costs  
Cost of tuition and mandatory fees for all graduate student RAs and TAs regardless of whether they are covered by the COGS agreement or not. Cost can be charged to any funding source that permits these costs.(Can be used with any Function except 80).
6400 - Insurance Premiums  
Premiums for Fidelity bonds, liability, personal accident, property, vehicles (comprehensive & collision) and worker's compensation.
6402 - Hlth and Dependent Care Reimb  
Reimbursement to University employees for Health and Dependent care expenses as part of the Flex benefit program.
6404 - Royalties and Copyrights  
Royalties and copyrights paid to individuals, organizations and government agencies.
6405 - Duties Licenses and Misc Fees  
Fees paid to organizations, government agencies, credit card companies, etc.
6406 - Gift Administrative Fee  
Administrative fee for all gift accounts that are deposited directly through the University.
6407 - IT Software Maintenance & Fees  
Charges for maintenance or ongoing support of software, includes:

a. Periodic Maintenance Costs (i.e. Annual)

b. Initial Software Support or Maintenance costs

c. Contracts for ongoing software upgrades, bug and security fixes, patches, etc.

d. Fees associated with software usage

6410 - Bad Debt Expense Net Recovery  
Write off accounts of uncollectible accounts receivable net of recoveries.
6415 - Claims Expense  
Payment to third party for claims against the University. For use by the Risk Management Office only.
6420 - Memberships  
Memberships in professional and scientific organizations.
6430 - Rentals and Leases Noncapital  
Rental and operating (non-capitalized) lease payments made to organizations, businesses, government agencies and individuals for use of property.

- Vehicle rental is included with 6058 - MOTOR VEHICLE RENTAL

- Multi-Use Copiers is included with 6431 - IT HARDWARE RENTALS AND LEASES

- Rentals of Information Technology Equipment is included with 6431 - IT HARDWARE RENTALS AND LEASES

6431 - IT Hardware Rentals and Leases  
Rental and operating (non-capitalized) lease payments made to organizations, businesses, government agencies and individuals for use of Information Technology equipment. Includes printers and multi-use copiers.
6432 - Rent Lease Of Facility Noncap  
Rental and non-capitalized lease payments for facilities including meeting room rentals and set up, real property rentals and residence halls. For payments made to individuals, use 5991 - RENTALS PAID TO INDIVIDUALS.
6435 - Lease Equip Purchase Acquisiti  
Payments for leased equipment that do not meet the criteria for a capital lease as determined by Capital Assets Management.
6440 - Int Exp Fed Balances On Grants  
Includes payments to federal agencies for interest earned on positive daily balances.
6445 - Interest Expense Late Payment  
To record service charges for late payments to vendors.
6450 - Retirement Of Indebt Int Bonds  
The payment of interest to bondholders out of Retirement of Indebtedness Plant Funds.
6460 - Retirement Of Indebt Int Notes  
The payment of interest to holders of promissory notes on funds borrowed by the University out of Retirement of Indebtedness Plant Funds.
6461 - Ret Indebt Int Notes-Intrdept  
(For Interdepartmental Use Only). Interest Expense charged to departments for participation in Equipment Purchase Program & Internal Loans.
6470 - Interest Expense Capital Lease  
Interest payments on Lease Purchase agreements.
6475 - Overhead University Admin Serv  
The allocation of University Administrative Service costs to income-producing funds as calculated and charged by the University Business Office.(When using this account, it must be used for both the debit and the credit).
6476 - Overhead Corp Org Admin Serv  
The allocation of Corporation or Organizational Administrative Service costs as calculated and charged by a corporation or organizational unit to its departments. (Excludes State Appropriated Funds).(When using this account, it must be used for both the debit and the credit).
6477 - Overhead Department Admin Serv  
The allocation of Departmental Administrative Service costs as calculated and charged by a department to its sub departments including the Iowa Memorial Union, medical services, Facilities Management, and student fraternities and sororities. (Excludes General Education Funds and Special Purpose Appropriations and when this account is used, it must be used for both the debit and credit).
6480 - Taxes  
Taxes including excise, property, public school tuition and transportation, and stock transfer.
6485 - Loan Cancellations Principal  
Loan Fund Only (FUND 530).
6490 - Loan Write Off Principal  
Loan Fund Only (FUND 530).
6495 - Loan Collection Cost Principal  
Loan Fund Only (FUND 530).
6500 - Amortization Bond Issuance Cst  
A periodic allocation of the bond issuance costs over the term of the bond.
6501 - Amortization Licenses  
Amortization expense software license agreement.
6510 - Depreciation Land Improvements  
A periodic allocation of the estimated costs of expiring land improvements.
6515 - Depreciation Infrastructure  
A periodic allocation of the estimated costs of expiring infrastructure.
6520 - Depreciation Buildings  
A periodic allocation of the estimated costs of expiring buildings.
6530 - Depreciation Movable Equipment  
A periodic allocation of the estimated cost of expiring movable equipment.
6540 - Depreciation Computer Software  
A periodic allocation of the estimated cost of expiring computer software.
6597 - Goods Purchased Resale Freight  
(Optional). Use only if you desire to track freight costs on purchases for goods for resale.
6598 - Credit Memos  
Credits given by outside vendors that are applied against vendor invoices for items such as short shipments, damaged merchandise or incorrect pricing of the original product.
6599 - Goods Purch Resale Cash Discnt  
(Optional). Use only if you desire to track discounts on purchases of goods for resale.
6600 - Goods Purch For Resale Perpetu  
For computerized perpetual inventory systems that utilize the automated payable reduction feature designed for this account including acquisition and assembly costs (labor, freight, etc.), coal and fuel oil for inventory, and equipment (purchased for resale). (Contact Accounting & Financial Reporting if you have any questions about this IACT.)
6605 - Goods Prch For Resale Periodic  
For either periodic or perpetual inventory systems not utilizing the automated payable reduction feature designed for goods classified under 6600 - GOODS PURCHASED (RESALE)-PERPETUAL including coal and fuel oil for inventory, equipment (purchased for resale), and food and beverage.(Contact Accounting & Financial Reporting if you have any questions about usage of this IACT.)
6610 - Cost Of Goods Sold  
The total direct cost of goods sold.(Contact Accounting & Financial Reporting if you have any questions about usage of this IACT.)
6650 - Facilities Management Jobs  
For Facilities Management use only.
6700 - Land Require Bldg  
Either the cost of land purchased or the market value of land donated to the University as of the date acquired.(All entries require a building number or other improvement number in the cost center element.)
6710 - Land Improvements Require Bldg  
(Only allowed in Plant Funds, FUND 050 with Function 70, FUND 210, FUNDS 600-740) Costs incurred subsequent to the acquisition of land that are not directly related to a particular building including bicycle racks and paths, fences, grading, landscaping, shelters, Finkbine Golf Course, Football Practice Field, Track and Field Complex, and Varsity Tennis Courts and Lighting.(All entries require a building number or other improvement number in the cost center element.)
6715 - Infrastructure Require Bldg  
(Only allowed in Plant Funds, FUND 050 with Function 70, FUND 210, FUNDS 600-740) Costs incurred to purchase long-lived capital assets that are not land improvements or a building including bridges, bus stop shelters, irrigation systems, curbs, gutters, parking lots, roads, sidewalks, wells, tunnels, campus gas lines and compressed air lines, Museum of Natural History, and helicopter landing pad.(All entries require a building number or other improvement number in the cost center element.)
6720 - Buildings Require Building  
(Only allowed in Plant Funds, FUND 050 with Function 70, FUND 210, FUNDS 600-740) The building components, additions and improvements that comprise the basic structure or function to service a building or other structure. Repair or renovation work is generally considered repair and should be coded to 6260 - REPAIR MAINT BLDG AND LAND IMP, unless it significantly adds to the estimated useful life of the building. Exclude those costs such as those due to strike, flood, fire, or other casualty, and the cost of abandoned construction. Examples include acoustical tile, air conditioning, elevators, heating systems, plumbing, roofing, external signs and wings. Contact Accounting & Financial Reporting if further clarification is necessary.(All entries require a building number or other improvement number in the cost center element.)
6730 - Non-IT Movable Equip Capitlzd  
Moveable furniture, equipment, commissioned artwork, etc. meeting the following criteria for asset capitalization as established in the University Operations Manual Section V, Chapter 12. Equipment cannot be affixed to any part of a building, must have a useful life of more than one year, not purchased for resale and cost $5,000 or more. (Credit account 7055 - Gain Loss on Sale of Cap Asset for sales of equipment.) Note: Information Technology equipment use 6731 - IT Equip Capitalized >5k.
6731 - IT Equip Capitalized >5k  
Includes:

a. Networking equipment

b. Servers

c. Storage equipment

d. Printers

Note: Non-IT Equipment use 6730 - Non-IT Movable Equipment Capitalized.

6737 - Movable Equipment Capital Leas  
Moveable furniture, machines, commissioned artwork, etc. meeting the following criteria for asset capitalization as established University Operations Manual Section V, Chapter 12. Equipment can not be affixed to any part of a building, must have a useful life of one or more year, not purchased for resale and cost $5,000 or more. (Credit 7055 - GAIN LOSS ON SALE OF CAP ASSET for sales of equipment.) Financed by leasing and determined to meet the criteria of a capital lease by Capital Assets Management.
6740 - Software Capitalized  
Computer programs for which the University has purchased a usage license valued at $500,000 or more and has an estimated life of more than one year as written in Section V, Chapter 12 of the University Operations Manual. The threshold for UIHC organizational units is $5,000; this includes Org Units 03, 65, 70-89, 93, and 94. If the expenditure is for an upgrade and is greater than $500,000, the upgrade cost should be added to the original cost on the inventory listing. The threshold change from $5,000 to $500,000 is effective 7/1/2009.
6745 - Library Collection Capitalized  
All Main Library and Law Library books, bound periodicals, microfilms, and other library items as defined in Section V, Chapter 12 of the University Operations Manual.
6747 - Leasehold Improvements  
Improvements on leased property such as buildings, walks, landscaping, and certain types of permanent equipment, unless specifically exempted in the lease agreement, revert to the owner of the property upon termination of the lease.
6999 - Misc Expense Central Use Only  
Miscellaneous expenditures.
7000 - Payroll Adjustments  
Adjustments coded only by the Payroll Department.
7005 - Payroll Withholding Remit  
Payroll withholdings remitted to governmental agencies, insurers, etc. Examples include Blue Cross Blue Shield, dental insurance, federal, FICA and state income taxes, IPERS and TIAA/CREF, major medical insurance and unemployement insurance.
7020 - Prior Period Adjustments  
(For Accounting & Financial Reporting use only). To record adjustments applicable to a prior period.
7030 - Non-Recurring Adjustments  
Expense adjustment that is non-recurring and a material amount to warrant using this account to distinguish it from recurring operating expenses.
7055 - Gain Loss On Sale Of Cap Asset  
Used to account for the deposit of proceeds from the sale of capitalized equipment.
7065 - Disposal Of Plant Facilities  
Used to record the deletion of fixed assets retired during the year.
7075 - Retirement Of Indebt Prin Bond  
The payment of the principal portion of an obligation out of Retirement of Indebtedness Plant Funds.
7080 - Retirement Of Indebt Prin Note  
The payment of the principal portion of an obligation out of Retirement of Indebtedness Plant Funds.
7085 - Capital Leases Principal  
The payment of the principal portion of an obligation on a Lease Purchase agreement.
7100 - Med Dental Serv Plan Close Out  
Year end close out only and to be used within fund 980 through 994 by the College of Medicine and the College of Dentistry.(Must be recorded with 3100 - MEDICAL/DENTAL SERV PLAN CLOSE OUT).
7340 - Reimbursed F and A Fed Direct  
Charges to Federal grants awarded directly to the University for recovery of Facilities and Administrative costs. (Must be recorded with 3340 - F&A COSTS RECOV-FED GRTS/CNTR-DIR).
7345 - Reimbursed F and A Fed Pass T  
Charges to Federal grants passed through other organizations to the University for recovery of Facilities and Administrative costs. (Must be recorded with 3345 - F&A COSTS RECV-FED GRT/CNTR-PASS THRU).
7350 - Reimbursed F and A Other Govt  
Charges to grants awarded to the University by other governmental entities (i.e. county, municipal, etc.) for recovery of Facilities & Administrative costs (Must be recorded with 3350 - F&A COSTS RECV-OTH GOV ENTS GRT/CNTR).
7355 - Reimbursed F and A State Direc  
Charges to State grants awarded to the University for recovery of Facilities and Administrative costs. (Must be recorded with 3350 - F&A COSTS RECV-OTH GOV ENTS GRT/CNTR).
7360 - Reimbursed F and A Private  
Charges to private grants awarded to the University for recovery of Facilities and Administrative costs. (Must be recorded with account 3360 - F&A COSTS RECOV-PRIV GRTS/CONTR).
7400 - Non Expenditure Disbursements  
Identifies cash disbursements that affect any non-cash balance sheet items. Examples include audiovisual costs not chargeable, cash advances to departments or for travel, investment securities, student loan disbursements, and check cancelled into A/R and rewritten after deduction of charges.
7405 - Federal Direct Loan Disburseme  
Disbursement of Federal funds (USDOE) passed through the University for the issuance of student loans from the William D. Ford Direct Loan Program.
7410 - Trf from Escrow/Trust/Pay Ag  
Cash paid from an escrow/trust account or bond paying agent.
7502 - M Tfr Stdt Fees Debt Serv  
The movement of Student Fee moneys between funds as mandated by bond resolution or other legal agreements typically from operating funds in Current Funds Unrestricted to Retirement of Indebtedness Plant Funds.(Must be recorded with 3502 - M/TFR - STDT FEES/DEBT SERV).
7505 - M Tfr Non Stdt Fees Debt Serv  
The movement of Non-student Fee moneys between funds as mandated by bond resolution or other legal agreements, typically from operating funds in Current Funds Unrestricted to Retirement of Indebtedness Plant Funds.(Must be recorded with 3505 - M/TFR - NON-STDT FEES/DEBT SERV).
7510 - M Tfr Renewals and Replacement  
The movement of moneys between funds as mandated by bond resolution or other legal agreements, typically from operating funds in Current Funds Unrestricted to Retirement of Indebtedness Plant Funds.(Must be recorded with 3510 - M/TFR - RENEWALS AND REPLACEMENTS).
7515 - M Tfr Capital Improvements  
The movement of moneys between funds as mandated by bond resolution or other legal agreements, typically from operating funds in Current Funds Unrestricted to Retirement of Indebtedness Plant Funds specifically for capital improvements.(Must be recorded with 3515 - M/TFR - CAPITAL IMPROVEMENTS).
7520 - M Tfr Operations and Maint  
The movement of moneys between funds as mandated by bond resolution or other legal agreements, typically between Current Funds Unrestricted and Plant Funds.(Must be recorded with 3520 - M/TFR - OPERATIONS AND MAINTENANCE).
7530 - M Tfr Loan Fund Matching Grant  
The movement of moneys between funds as mandated by a legal agreement, typically between the General Educational Fund and the Loan Fund.(Must be recorded with 3530 - M/TFR - LOAN FUND MATCHING GRANTS).
7545 - M Tfr EOY Adjustments  
The movement of moneys between funds as mandated by bond resolution or other legal agreements, typically between Current Funds and Plant Funds, specifically for end of year adjustments.(Must be recorded with 3545 - M/TFR - EOY ADJUSTMENTS).
7550 - V Tfr Intra Org  
The movement of moneys within the same Organizational Unit that cannot be more appropriately classified as a mandatory transfer. (Must be recorded with the 3550 - V/TFR - INTRA ORG).
7555 - V Tfr Intra Dept  
The movement of moneys within the same Departmental Unit that cannot be more appropriately classified as a mandatory transfer.(Must be recorded with the 3555 - V/TFR - INTRA DEPT).
7560 - V Tfr Renewals and Replacement  
The movement of moneys for the purpose of renewal and replacement of fixed or movable assets, typically from Current Funds Unrestricted to Renewals & Replacement Plant Funds. Similar to 7510 - M/TFR - RENEWALS AND REPLACEMENTS, but is not due to an external legal document.(Must be recorded with 3560 - V/TFR - RENEWALS & REPLACEMENTS).
7565 - V Tfr Capital Improvements  
The movement of moneys to Plant Funds for the purpose of providing funding for capital improvements. Similar to 7515 - M/TFR:CAPITAL IMPROVEMENTS, but is not due to an external legal document.(Must be recorded with 3565 - V/TFR - CAPITAL IMPROVEMENTS).
7570 - V Tfr Operations and Maintenan  
The movement of moneys for the purpose of providing funding for operations and maintenance. Similar to 7520 - M/TFR:OPERATIONS AND MAINTENANCE, but is not due to an external legal document.(Must be recorded with 3570 - V/TFR - OPERATIONS AND MAINTENANCE).
7580 - V Tfr Loan Funds  
The movement of moneys to Loan Fund, typically from Current Funds provided on a voluntary basis and not as mandated by a legal agreement (see 7530 - M/TFR:LOAN FUND MATCHING GRANTS).(Must be recorded with 3580 - V/TFR - LOAN FUNDS).
7589 - V Tfr - Monthly Adjustments  
The movement of moneys on a voluntary basis and not mandated by a legal agreement. Utilized by UIHC on a monthly basis as part of their month end closing process.
7590 - V Tfr EOY Adjustments  
The movement of moneys on a voluntary basis and not mandated by a legal agreement (see account 3545 - M/Tfr-EOY Adjustment).(Must be recorded with 3590 - V/TFR - EOY ADJUSTMENTS).
7595 - V Tfr Other Purposes  
The movement of moneys on a voluntary basis and not mandated by a legal agreement, that is not specific to IACTs 7560 through 7594 (see 7545 - M/TFR:EOY ADJUSTMENTS).(Must be recorded with 3595 - V/TFR - OTHER PURPOSES).
7596 - V Trf Depreciation  
Used to offset depreciation expense recorded in Current Funds. The entry to the Accumulated Depreciation account is recorded in Investment in Plant Funds.(Must be recorded with 3596 - V/TRF - DEPRECIATION).
7597 - V Trf Capital Assets  
(Central Use Only). Asset net book value transferred from a department.
7598 - M Tfr Fnds Out Of Bank Account  
(Central Use Only). (Must be recorded with 3598 - M/TRF - FUNDS INTO BANK ACCOUNT).
7599 - V Tfr Fnds Out Of Bank Account  
(Central Use Only). (Must be recorded with 3599 - V/TRF - FUNDS INTO BANK ACCOUNT).
8000 - Income Expense Summary  
Entries for the year end and month end closing of the books as directed by Accounting & Financial Reporting.
8100 - Appropriation Close Out  
Used to distribute the fiscal year appropriation and changes to distribution during the fiscal year, from the central control account to the departments and between or within departments.
9900 - Fringe 5086  
Central payroll usage only
9901 - Fringe 5087  
Central payroll usage only
9902 - Fringe 5106  
Central payroll usage only
9903 - Fringe 5107  
Central payroll usage only
9904 - Fringe 5190  
Central payroll usage only
9905 - Fringe 5191  
Central payroll usage only
9906 - Fringe 5197  
Central payroll usage only
9907 - Fringe 5198  
Central payroll usage only
9908 - Fringe 5286  
Central payroll usage only
9909 - Fringe 5287  
Central payroll usage only
9910 - Fringe 5306  
Central payroll usage only
9911 - Fringe 5307  
Central payroll usage only
9912 - Fringe 5311  
Central payroll usage only
9913 - Fringe 5390  
Central payroll usage only
9914 - Fringe 5391  
Central payroll usage only
9915 - Fringe 5397  
Central payroll usage only
9916 - Fringe 5398  
Central payroll usage only
9917 - Fringe 5486  
Central payroll usage only
9918 - Fringe 5506  
Central payroll usage only
9919 - Fringe 5590  
Central payroll usage only
9920 - Fringe 5591  
Central payroll usage only
9921 - Fringe 5598  
Central payroll usage only
9922 - Fringe 5695  
Central payroll usage only
9923 - Fringe 5796  
Central payroll usage only
9924 - Fringe 5798  
Central payroll usage only
9925 - Fringe 5799  
Central payroll usage only
9926 - Fringe 5977  
Central payroll usage only
9927 - Fringe 5978  
Central payroll usage only
9928 - Fringe 6400  
Central payroll usage only
9929 - Fringe 5980  
Central payroll usage only
9989 - Sal only DB2  
9999 - Payroll Suspense Handling  
Used for salary, wage and fringe benefit general ledger journal lines that are in error due to invalid, closed or inactive chartfield elements, WhoKeys and MFKs for journals created from the HR PeopleSoft system for biweekly and monthly payroll.

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