Institutional Accounts by Number | Accounting and Financial Reporting

0206 - Balance Fwd Gen Exp Centrl Use

For Accounting & Financial Reporting use only. Balance forwards for institutional accounts 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 Advanced To Cashiers

Change funds provided to departmental cashiers allowed by the University Procedures Manual (Section 5, Chapter 4.4) .

1040 - Petty Cash

Cash provided to departmental cashiers for expenditures allowed by the University Procedures Manual (Section V, Chapter 4.5).

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 account 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 account 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 account carries a credit balance. Use this account 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

An estimate of the amount of bad debt included in account 1110 ACCTS REC-UNIV BILLING OFFICE (this account 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 iact 1530-Notes Receivable.

1119 - Allowances Other

Allowance for reduction in value of equity with third parties. Used in conjunction with Iact 1590-Equity with Third Parties

1120 - Accounts Receivable Other

Miscellaneous Accounts Receivable for items not billed by the University Cashier's Office.

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.

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

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 account will typically appear in the Loan Fund. Used with iacct 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 account carries a credit balance).

1530 - Notes Receivable

Claim for which the University has obtained a written statement of obligation from the debtor. This account will typically appear 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 account 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

The Musser-Davis Land Company, Inc..

1585 - Unrealized Gain Loss On Invest

A contra-asset account used to adjust the book balance of investments to fair value. Central use only

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 the account 6700 LAND (REQUIRE BLDG #).

1610 - Land Improvements

Land improvement costs meeting the criteria for and purchased under the account 6710 LAND IMPROVEMENTS (REQUIRE BLDG #).

1615 - Infrastructure

Infrastructure costs meeting the criteria for and purchased under the account 6715 INFRASTRUCTURE (REQUIRE BUILDING #).

1620 - Buildings

Buildings meeting the criteria for and purchased under the account 6720 BUILDINGS (REQUIRE BUILDING #).

1630 - Movable Equipment

Equipment meeting the criteria for and purchased under the account 6730 MOVABLE EQUIPMENT (CAPITALIZED).

1640 - Computer Software

Computer software meeting the criteria for and purchased under either 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.

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 IDX licensing agreement for UIHC. Amortized over twelve-year life of agreement.

1699 - Other Long Term Assets

All long term assests not fitting into any of the accounts ranging from 1500 to 1698.

2000 - Accounts Payable Purchasing

Amounts owed to outside vendors for the purchase of goods or services, for which the University has received an invoice and the invoice has been entered into the central Accounts Payable system.

2001 - Accounts Payable Other

Obligations for which the University has received goods or services, but has neither paid for nor signed a written statement of obligation.

2010 - Deferred Revenue

All revenue received but not yet earned.

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.

2021 - Salaries Payable Other

Amount owed to university employees not included in 2020-SALARIES PAYABLE

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

Estimated obligations for University of Iowa physicians, employee medical and dental benefits and property claims. (To be used by Accounting & Financial Reporting only)

2030 - Net OPEB Obligation Short Term

Annual other postemployment 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 - Unamort Ref Gain/Loss Current

Current portion of accounting gain or loss resulting from issuance of refunding bonds

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.

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.

2195 - Other Current Liabilities

Other current liabilities not defined to another liability account in the range of 2000-2299.

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 - Unamort Ref Gain/Loss Non Curr

Non current portion of accoutning gain or loss resulting from issuance of refunding bonds

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 account 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 institutional account 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 institutional account 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 institutional account is used to represent fund balance for fund 530.

2545 - U S Government Refundable

Unencumbered funds held by the University that may only be spent under the terms and conditions of a federal grant or contract as a student loan. All proceeds not spent must be refunded at the end of the grant or contract term.

2550 - Endowments

Endowment funds not spent. This institutional account 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 institutional account 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 institutional account 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 accounts ranging from 2500 to 2598. This institutional account 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 and 948.

2600 - Auxiliary Enterprises

Auxiliary Enterprises fund balances less any encumbrances. This institutional account is 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.

2640 - Loans

Unencumbered funds held by the University that have been internally designated to be disbursed as a student loan.

2660 - Term Endowments

Unencumbered endowment funds of which the principal may be spent after a stated period has passed or on the occurrence of a certain event stipulated by the donor. This institutional account is used to represent fund balance for fund 570.

2665 - Quasi Endowments

Unencumbered funds held by the University that have been internally designated for endowment purposes. This institutional account is used to represent fund balance for fund 580.

2800 - Undesignated

Funds for which no purpose has yet been specifically designated. This institutional account is used to represent fund balance for fund 660.

2900 - Net Investment In Plant

The fund balance for Investment in Plant Fund. This institutional account is used to represent fund balance for funds 900 and 998.

2999 - Specif Pur Unrsrv Desig Fd Bal

Includes all other fund balance items for specific purposes unreserved-designated not specified in accounts ranging from 2600 to 2998. This institutional account 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 use by Accounting & Financial Reporting only. Used at fiscal year end to close out state appropriated revenue budgets.

3020 - Prior Period Adjustments

For use by Accounting & Financial Reporting 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 only.
(Must be recorded with account 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 account 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 account 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 account 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 account 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 account 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 account 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 account 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 account 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 account 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 account 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 account 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 account 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 account 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 account 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 account 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 account 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 account 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 account 3510 M/TFR - RENEWALS AND REPLACEMENTS, but is not due to an external legal document.
(Must be recorded with account 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 account 3515 -- M/TFR - CAPITAL IMPROVEMENTS, but is not due to an external legal document.
(Must be recorded with account 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 account 3520 M/TFR - OPERATIONS AND MAINTENANCE, but is not due to an external legal document.
(Must be recorded with account 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 account 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 account 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 account 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 accounts 3560 through 3594.
(Must be recorded with account 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 account 7596 V/TRF - DEPRECIATION)

3597 - V Trf Capital Assets

Asset net book value transferred to a department. Central use only.
(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 accounts 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

Revenue account used to record unrealized gains and losses in adjusting book value of investments to fair value. Central use only

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 7% sales tax due to sales location being in Iowa City (Local Option Sales Tax or LOST jurisdiction).

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 sales taxes, subject to 7% sales tax due to sales location being in Iowa City (Local Option Sales Tax or LOST jurisdiction).

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 sales taxes, subject to 7% sales tax due to sales location being in Iowa City (Local Option Sales Tax or LOST jurisdiction).

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 sales tax, subject to 7% sales tax due to sales location being in Iowa City (Local Option Sales Tax or LOST jurisdiction).

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 sales tax, subject to 7% sales tax due to sales location being in Iowa City (Local Option Sales Tax or LOST jurisdiction).

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 sales tax for any purpose which does not more appropriately fit in any other account, subject to 7% sales tax due to sales location being in Iowa City (Local Option Sales Tax or LOST jurisdiction).

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

For 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 account.

4401 - Other Sales and Srvcs Non Tax

Revenue for sales and services to a tax-exempt entities not defined to any other revenue account.

4402 - Other Sales Svcs Tax-7 percent

Revenue for sales and services, not defined to any other revenue account, subject to 7% sales tax due to sales location being in Iowa City (Local Option Sales Tax or LOST jurisdiction)

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-6 percent

Revenue for sales and services, not defined to another revenue account, subject to 6% sales tax due to sales location being in Coralville (or other jurisdicitons not subject to 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.

4530 - Reim Of Stdt Loan Cancellation

For Loan Fund Only.

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 sales tax, subject to 7% sales tax due to sales location being in Iowa City (Local Option Sales Tax or LOST jurisdiction).

4599 - Other Miscellaneous Revenue

Revenue not categorized by any other Institutional Account.

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 accounts 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 accounts 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, 2280, 2310, 2320, 2330, 2340, 2350, 2360, 2370, 2380, 2390, 2400, 2410, 3200, 3205, 3210, 3215, 3220, 3225, 3230, 3240, 3245, 3250, 3255, 3260, 3265, 3266, 3270, 3271, 3272, 3273, 3275, 7280, 8400, 8520, 8525, 8570, 8608, 8610, 8680, 8690, 8760, 8766, 8775, 8890, 8920, 8930, 8940, 9300-9399.

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, 2280, 2310, 2320, 2330, 2340, 2350, 2360, 2370, 2380, 2390, 2400, 2410, 3200, 3205, 3210, 3215, 3220, 3225, 3230, 3240, 3245, 3250, 3255, 3260, 3265, 3266, 3270, 3271, 3272, 3273, 3275, 7280, 8400, 8520, 8525, 8570, 8608, 8610, 8680, 8690, 8760, 8766, 8775, 8890, 8920, 8930, 8940, 9300-9399.

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 2280, 2310, 2320, 2330, 2340, 2350, 2360, 2370, 2380, 2390, 2400, 2410, 3200, 3205, 3210, 3215, 3220, 3225, 3230, 3240, 3245, 3250, 3255, 3260, 3265, 3266, 3270, 3271, 3272, 3273, 3275, 7280, 8400, 8520, 8570, 8525, 8608, 8610, 8680, 8690, 8760, 8766, 8775, 8890, 8920, 8930, 8940, 9300-9399

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 or 5045.

5035 - Graduate Asstships Teaching

Rank codes FT1800 and FT1900.

5045 - Graduate Asstships Research

Rank codes F_1800 and F_1900 except FT1800 and FT1900.

5047 - Undergrad Asstships RA and TA

Effective July 1, 2005, Rank codes FR18 & FT18.

5055 - Fellow Associates

Rank code FF1600.
(Can be used with any Function except Function 80)

5060 - House Staff Fellows Salaries

Rank code PZ19.
(Can be used with any Function except Function 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, 2280, 2310, 2320, 2330, 2340, 2350, 2360, 2370, 2380, 2390, 2400, 2410, 3200, 3205, 3210, 3215, 3220, 3225, 3230, 3240, 3245, 3250, 3255, 3260, 3265, 3266, 3270, 3271, 3272, 3273, 3275, 7280, 8400, 8520, 8525, 8570, 8608, 8610, 8680, 8690, 8760, 8766, 8775, 8890, 8920, 8930, 8940, 9300-9399.

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 account 5000 NON-CLINICAL FACULTY SALARIES
(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 account 5001
(Use in Budget Amount Class Only)

5102 - Fringe Benefits Faculty

All benefits associated with account 5002 NON-CLIN FACULTY SALARIES.

5103 - Fringe Ben Faculty Temporary

All benefits associated with account 5003 FACULTY SALARIES - TEMPORARY.

5104 - Fringe Benefits Clin Faculty

All benefits associated with account 5004 CLIN FACULTY SALARIES.

5105 - Fringe Ben Non Clin Fac Retire

All benefits associated with account 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 account 5008 FACULTY AWARDS-EXTRA COMPENSATION.

5109 - Fringe Ben Clin Fac Retirees

All benefits associated with account 5009 - CLIN FAC SALARIES-RETIREES.

5114 - Fringe Bn Fac Technology Allow

All benefits associated with account 5014 FACULTY TECHNOLOGY ALLOWANCE

5115 - Frnge Ben Fac Commutation Frac

All benefits associated with account 5015 FACULTY COMMUTATION FRACTION.

5116 - Fr Ben Non Clin Fac Comm Frac

All benefits associated with account 5016 FAC COMM FRACTION - NON CLIN DEPTS.

5122 - Faculty VA Fringe Benefits

All benefits associated with account 5022 FACULTY VA SALARIES.

5130 - Fringe Grad Assist Budget Only

Budget account for all benefits associated with account 5030 GRAD/UNDERGRAD ASSTSHIPS (RA & TA)
(Use in Budget Amount Class Only)

5135 - Fringe Ben Graduate Asst Teach

All benefits associated with account 5035 GRAD/UNDERGRAD ASSTSHIPS-TEACHING.

5145 - Fringe Ben Graduate Asst Rsrch

All benefits associated with account 5045 GRAD/UNDERGRAD ASSTSHIPS-RESEARCH.

5147 - Frng Bfts Undergrad Asst RA TA

All benefits associated with account 5047 UNDERGRAD ASSTSHIPS- RA & TA

5155 - Fringe Ben Fellow Associates

All benefits associated with account 5055 FELLOW ASSOCIATES.
(Can be used with any Function except Function 80)

5160 - Fringe Ben House Staff Fellows

All benefits associated with account 5060 -- HOUSE STAFF FELLOWS - SALARIES.
(Can be used with any Function except Function 80)

5175 - Fringe Non Clin Post Doc Assoc

All benefits associated with account 5075 POST-DOCTORAL ASSOCIATES.

5176 - Fringe Ben Clin Fac Post Doc

All benefits associated with account 5076 CLIN FAC POST-DOCTORAL ASSOCIATES.

5177 - Fringe Ben Temp Post Doc Assoc

All benefits associated with account 5077 TEMP POST-DOCTORAL ASSOCIATES.

5180 - Fringe Ben Faculty Sick Leave

All benefits associated with account 5080 FACULTY SICK LEAVE BENEFITS.

5183 - Fringe Clin Faculty Sick Leave

All benefits associated with account 5083 CLIN FACULTY SICK LEAVE BENEFITS

5185 - Fringe Ben Faculty Vacation

All benefits associated with account 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 account 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 account 5202 P & 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 account 5200 P &S SALARIES.
(Use in Budget Amount Class Only)

5302 - Fringe Benefit P and S Regular

All benefits associated with accounts 5202 P & S SALARIES-REGULAR.

5303 - Fringe Ben P and S Temporary

All benefits associated with account 5203 P&S SALARIES - TEMPORARY.

5304 - Fringe Benefits House Staff

All benefits associated with account 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 account 5208 P & S BONUSES-EXTRA COMPENSATION.

5309 - Fringe SEIU Bonuses Extra Comp

All benefits associated with account 5209 SEIU BONUSES-EXTRA COMPENSATION.

5310 - Fringe Benefits SEIU Regular

All benefits associated with accounts 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 account 5215 HOUSE STAFF EXTRA COMPENSATION

5320 - Fringe Benefits P and S Other

All benefits associated with accounts 5220, 5225, 5250 and 5260 P & S SALARIES - OTHER.

5321 - Fringe Benefits SEIU Other

All benefits associated with accounts 5221, 5226, 5251 and 5261 SEIU SALARIES - OTHER.

5380 - Fringe Ben P and S Sick Leave

All benefits associated with account 5280 P&S SICK LEAVE BENEFITS.

5381 - Fringe Benefit SEIU Sick Leave

All benefits associated with account 5281 SEIU SICK LEAVE BENEFITS.

5382 - Fringe Benefits SEIU Vacation

All benefits associated with account 5282 SEIU VACATION BENEFITS.

5385 - Fringe Ben P and S Vacation

All benefits associated with account 5285 P&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 accounts 5402 GEN SERV STAFF BASE PAY - REGULAR.

5503 - Fringe Ben Gen Serv Staff Temp

All benefits associated with account 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 account 5410 GEN SER ST BASE PAY - MERIT EXEMPT

5520 - Fringe Benefits Gen Svcs Other

All benefits associated with accounts 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 Function 80)

5630 - Pre and Postdoctoral Scholars

Rank Codes FP01 and FP03

5640 - Postdoctoral Fellows

Rank Code FP02
(Can be used with any Function except Function 80)

5710 - Fringe Benefits Fellow Student

All benefits associated with account 5610 FELLOWSHIPS/STUDENT.
(Must be used only with Function 80 -- Scholarships and Fellowships)

5715 - Fringe Faculty Resch Training

All benefits associated with account 5615 FACULTY - RESEARCH TRAINING

5716 - FB-Non-Clin Fac Rsch Training

All benefits associated with account 5616 NON CLINICAL FACULTY RESEARCH TRAINING.

5720 - Fringe Ben Fellow Non Student

All benefits associated with account 5620 FELLOWSHIPS/NON-STUDENT.
(Can be used with any Function except Function 80)

5730 - Fringe Ben Postdoc Scholars

All benefits associated with account 5630 POSTDOCTORAL SCHOLARS

5740 - Fringe Benefits Postdoc Fellow

All benefits associated with account 5640 POSTDOCTORAL FELLOWS
(Can be used with any Function except Function 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 accounts 5910 WAGE:NON-STDT/PROF REG and 5915 WAGE: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 accounts 5925 WAGE:NON-STDT/MERIT REG and 5930 WAGE:NON-STDT/MERIT OVERTIME.

5940 - Wages Student Regular

Student wages (regular time and shift differential) not covered under 5945 WAGES:STUDENT/CWSP.

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/CWSP.

5955 - Fringe Ben Wages Non Stdt Fac

Benefits associated with account 5905 WAGES:NON-STDT/FACULTY.

5960 - Fringe Ben Wages Non Stdt Prof

Benefits associated with accounts 5910 through 5920.

5965 - Fringe Wages Non Stdt Merit

Benefits associated with accounts 5925 through 5935.

5970 - Fringe Ben Wages Stdt Regular

Benefits associated with accounts 5940 and 5941 WAGES:STUDENT/REGULAR.

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.

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-MEDICAL 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 account 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.

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 Account 6027 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 Account 6032 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 institutional accounts 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 account 6215.) The threshold change from $5,000 to $500,000 was effective 7/1/2009.

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 institutional 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 accounts 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, please use institutional account 6201. For payments to the State of Iowa Auditor's Office, please use institutional account 6220.

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, please refer to 5984 -- CONSULTANT SERVICES.

6203 - Prof Svcs Employment Agency

Payments to employment agencies for temporary staffing.

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), please refer to 5986 -- MEDICAL & DENTAL SERVICES.

6206 - Medical Serv Inpatient Grants

Similar to account 6205, identifying inpatient expenditures only. May be used for any fund, but required for Grant/Contract instead of 6205 -- MEDICAL AND DENTAL SERVICES.

6207 - Medical Serv Outpatient Grants

Similar to account 6205, identifying outpatient expenditures only. May be used for any fund, but required for Grant/Contract 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 - Computing Services

Computing services provided by ITS-Administrative Computing, Biophysics, Physics and Astronomy, ITS-Academic Computing, other departments and outside vendors including CPU time, computer search charges, software maintenance agreements and in-house software development.

6218 - UI Provided Serv Incl FSG Svc

Use only if a more specific institutional 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.

6225 - Laundry and Dry Cleaning

Any laundry or dry cleaning costs including cleaning furniture and rugs.

6230 - Subcontract Subject To F and A

To be used for Grants only. 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

To be used for grants only. 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 6230 including advertising costs, bands and orchestras, catering, recycling and tickets for University events.

6237 - Capital Cost Funding Transfer

To fund flood-related capital project costs.

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 Institutional 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.

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.

6270 - Telecommunications Fixed Chrgs

Charges or the portion of which remain constant from month to month including equipment and modem rentals, answering and pager services, and internet service.

6275 - Telecommunication Variable Chg

Charges or the portion of which vary from month to month based on the level of usage including usage charges, long distance, telegrams, and telephone installation and repairs.

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.

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 Educational Purp Slrshps

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 - Graduate Student Tuition Cost

Cost of tuition for all graduate students 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 Function 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.

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 including medical equipment, office machines, postage machines, and art objects and pictures. Vehicle rental is included with 6058 -- MOTOR VEHICLE RENTAL.

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, please refer to 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

Interest Expense charged to departments for participation in Equipment Purchase Program & Internal Loans.
(For Interdepartmental Use Only)

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 institutional 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 institutional 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 Services Group, and student fraternities and sororities. (Excludes State Appropriated Funds)
(When using this institutional account, it must be used for both the debit and the credit)

6480 - Taxes

Taxes including excise, property, public school tuition and transportation, and stock transfer.

6485 - Loan Cancellations Principal

Loan Fund only.

6490 - Loan Write Off Principal

Loan Fund only.

6495 - Loan Collection Cost Principal

Loan Fund only.

6500 - Amortization Bond Issuance Cst

A periodic allocation of the bond issuance costs over the term of the bond.

6501 - Amortization Licenses

Amortization expense for IDX licensing agreement for UIHC.

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).
(Call Accounting & Financial Reporting if you have any questions about this account.)

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.
(Call Accounting & Financial Reporting if you have any questions about this account.)

6610 - Cost Of Goods Sold

The total direct cost of goods sold.
(Call Accounting & Financial Reporting if you have any questions about this account.)

6650 - Facilities Services Group Jobs

For Facilities Services Group 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 THE 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 THE 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 lading pad.
(All entries require a building number or other improvement number in the cost center element.)

6720 - Buildings Require Building

(ONLY ALLOWED IN THE 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 account 6260, 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 the University Business Office if further clarification is necessary.
(All entries require a building number or other improvement number in the cost center element.)

6730 - Movable Equipment Capitalized

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 for sales of equipment.) Does not include leased capital equipment.

6737 - Movable Equipment Capital Leas

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 one or more 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, 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 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

To record adjustments applicable to a prior period. For Accounting & Financial Reporting use only.

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 account 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-PAS 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

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

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

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 account 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 account 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 accounts 7560 through 7594 (see 7545 M/TFR:EOY ADJUSTMENTS).
(Must be recorded with 3595 V/TFR - OTHER PURPOSES)

7596 - V Trf Depreciation

7597 - V Trf Capital Assets

Asset net book value transferred from a department. Central use only.

7598 - M Tfr Fnds Out Of Bank Account

Central use only.
(Must be recorded with account 3598 -- M/TRF - FUNDS INTO BANK ACCOUNT)

7599 - V Tfr Fnds Out Of Bank Account

Central use only.
(Must be recorded with account 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 the Business Office 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 acount to the departments and between or within departments.

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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