| 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. |
