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REVENUE SUBCODES

Valid only for subsidiary ledger accounts beginning with the digits 1 and 3.
 

Subcode Subcode Definition
01X Instructional Fees and Non-Resident Tuition

For revenue collected from students for instructional fees or non-resident tuition.

010 Instructional Fees and Non-Resident Tuition

For budgeting purposes only. No revenue may be recorded against this subcode.

011 Instructional Fees - Credit

For all instructional fees levied or collected from students enrolled for academic credit. 

012 Non-Resident Tuition

For all non-resident surcharges levied or collected from students enrolled for academic credit.

013 Special Student Fees

For all special charges to students for current educational operating purposes, such as orientation and registration fees, transcript fees, and schedule change fees.

014 Registration Fees - Seminars, Workshops, Conferences

For all instructional charges assessed for participants in non-credit educational activities.

015 General Fees

For all general fees levied or collected from students enrolled for academic credit. 

016 Fines and Penalties

For fines and penalties levied or collected from students such as late fees. 

017 Application Fees

For all application fees levied or collected from students enrolled for academic credit. 

018 Acceptance Fees

For acceptance fees levied or collected from students enrolled for academic credit. 

02X Unrestricted Governmental Appropriations

For revenue received from government agencies. 

020 Government Appropriations

For budgeting purposes only. No revenue may be recorded against this subcode.

021 State Appropriations

For funds appropriated or received as instructional subsidy from the State of Ohio. 

022 Federal Appropriations

For funds appropriated by or received from the Federal Government, such as institutional allowances applicable to Federal Trainee Grants and funds received under the Morrill act of 1890.

023 Other Appropriations 

For funds appropriated or received from local governmental agencies for general purposes. 

025 General Fund Support

For General Fund Support appropriated or received from the State of Ohio or budgeted internally by the University. 

03X Unrestricted Investment 

For income received from investments of the University.

030 Investment Income

For budgeting purposes only. No revenue may be recorded against this subcode.

031 Endowment Income 

For income earned on endowment principal for those accounts available for general purposes of the University.

032 Temporary Investment Income 

For income earned from short-term investments of current funds. 

033 Accrued Interest Purchased 

For interest accrued on investments. 

034 Temporary investments - Gain

For gains on temporary investments. 

035 Temporary Investments - Loss 

For losses on temporary investments. 

04X Unrestricted Gifts, Grants and Contracts 

For income received in the form of a gift, grant or contract available for general purposes of the University. 

040 Unrestricted Gifts, Grants and Contracts 

For budgeting purposes only. No revenue may be recorded against this subcode. 

041 State
042 Federal 
043 Other Governmental
044 Corporate 
045 Foundation, Association, Organization
046 Individual Gifts 
050-079 Auxiliary Enterprises/Organized Activities/Departmental Earnings - User Optional Subcodes

User optional subcodes to be used to record income from sales and services of Educational Activities and Auxiliary Enterprises, including Hospitals, earned from activities with individuals or entities outside the University. The Division of Accounting must be notified of the name and purpose of each subcode.

050 Budget and User Optional 

For major or intermediate budgeting purposes and activity within user optional revenue subcode. Budget and/or revenue may be recorded against this subcode.

Use subcode 050 for revenue from a single source. 

080 Indirect Cost Recovery

For budgeting purposes only. No revenue may be recorded against this subcode.

08X Indirect Cost Recovery

For system generated entries to offset account control 525, "Fund Deductions - Indirect Cost".

081 State

For use by central University only in identifying indirect cost recovery by the source of the original grant.

082 Federal

For use by central University only in identifying indirect cost recovery by the source of the original grant. 

083 Other 

For use by central University only in identifying indirect cost recovery by the source of the original grant.

084 Clearing - temporarily used only by OSURF until distribution is made to State, Federal, or Other.
090-099 Intra-University Revenue User Optional Subcodes

User optional subcodes to be used for income from sales and services of educational and commercial type activities from one University department to another. The Division of Accounting must be notified of the name and purpose of each subcode.

090 Budget and User Optional (See note in general instructions regarding use of user optional subcodes.)

For major or intermediate budgeting purposes and activity within user optional revenue subcode. Budget and/or revenue may be recorded against this subcode.

Updated 4/15/98

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