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The 3xx - 6xx Range -- Supplies and Services Expenditures

Subcode Subcode Definition
300 Supplies and Services

For budgeting purposes only. No expenditures may be charged to this subcode.

Budget entries for subcode 300 provide budget to all expenditures entered against subcodes 301 to 699 when budget has not been entered at either intermediate or specific subcodes within the 301-699 range.

310 Cost of Sales

For commercial activities in Subsidiary Ledger 3 by approval of the Office of the Controller.

311-329 Cost of Sales - User Optional Subcodes

User optional subcodes to be used for more detailed explanations of cost of sales. The Division of Accounting must be notified of the subcode name and purpose.

330 Supplies

For budgeting purposes only. No expenditures may be charged to this subcode. This is an intermediate budget pool for subcodes 331-359.

331 Office Supplies

For general office supplies, such as pencils, erasers, paper clips, rulers, staplers, unprinted stationery and envelopes, and stock forms.

Do not charge printed stationery, forms, or paper to be used in printing or duplicating (see subcode 504 Printing).

332 Clinical Supplies

For expenditures in medical clinics for drugs, dressings, dental supplies, chemicals, laboratory glassware and instruments, prosthetic devices, antibiotics and serums used for human or animal patients.

333 Scientific and Educational Supplies

For films, tapes, chemicals for laboratory use, sporting goods, test booklets, and other materials used in educational, research and public service activities other than medical clinics.

334 Motor Vehicle Supplies

For gasoline, oil, grease, miscellaneous repair parts, and auto supplies such as spark plugs, fan belts, and mufflers necessary for the operation and maintenance of motor vehicles used for University-related business purposes only. Contracted repairs (including parts) should be charged to Equipment Repairs and Maintenance (subcode 421).

USE SUBCODE 625 for any motor vehicle supplies that relate to University-furnished automobiles used for personnel use by employees including transportation to and from work (A-21 compliance).

335 Supplies - Other

For supplies and materials not defined in subcodes 331-334, such as custodial supplies, building and road materials, agricultural and gardening supplies, wearing apparel, data processing supplies, and food, except for any food items/supplies used for meetings and entertainment.

USE SUBCODE 608 for food items/supplies used for meetings and entertainment (for A-21 compliance).

336 ProCard Clearing

For all Procurement Card transactions as billed by the bank. Once billed into the University, all transactions must be reallocated from subcode 336 to the appropriate subcode for the commodity purchased.

340-359 Supplies - User Optional Subcodes

User optional subcodes to be used for more detailed explanation of supplies. The Division of Accounting must be notified of the subcode name and purpose.

360 Mailing Services - User Optional Subcodes

For budgeting purposes only. No expenditures may be charged to this subcode. This is an intermediate budget pool for subcodes 361-369.

361 Postage

For postage stamps, deposits for meter postage, stamped envelopes, post office box rental, and postage meter machine rental.

362-369 Mailing Services - User Optional Subcodes

User optional subcodes to be used for more detailed explanations of mailing services. The Division of Accounting must be notified of the subcode name and purpose.

380 Communications

For budgeting purposes only. No expenditures may be charged to this subcode. This is an intermediate budget pool for subcodes 381-399.

381 Telephone Local Service

For local monthly telephone service charges.

382 Telephone Tolls

For long distance telephone charges for services.

383 Telephone Special Service

For long distance telephone toll charges for services not defined in subcodes 381 and 382, such as local miscellaneous channels serving telecommunication and data processing centers, fire alarm systems, and inter-city Telpak service.

384 Telegraph and Teletype

For sending telegrams or cablegrams, rental of leased teletypewriter services, and any related installation or alteration costs.

385 Telephone Message Units

For telephone message units.

386 Telephone Load Charge

For UNITS load charges.

387 Installation and Other Charges

For phone installation and any rearrangement of telephone equipment.

388 Video
389 Other
390-399 Communications - User Optional Subcodes

User optional subcodes to be used for more detailed explanation of communications. The Division of Accounting must be notified of the subcode name and purpose. 

400 Utilities and Fuel

For budgeting purposes only. No expenditures may be charged to this subcode. This is an intermediate budget pool for subcodes 401-407. 

401 Coal

For coal and the costs of coal transportation, including costs of coal analysis.

402 Fuel Oil

For oil used in boilers, stoves, and furnaces for producing heat, light, and power, including costs of transporting fuels. 

403 Gas

For natural or manufactured gas used in stoves or furnaces for producing heat and power. 

404 Purchased Power-University

For electric current produced by the University's Power Plant. 

405 Purchased Power-Other

For charges from utility companies for electric current. 

406 Steam-University Produced

For steam produced by the University's Power Plant regardless of the purpose for which it is used. 

407 Water and Sewerage

For payments to public or private utilities for water and sewerage treatment services. 

420 Equipment Repairs and Maintenance

For budgeting purposes only. No expenditures may be charged to this subcode. This is an intermediate budget pool for subcodes 421-439. 

421 Equipment Repairs and Maintenance

For charges for equipment maintenance contracts and for repair parts furnished as a part of the repair or service contract. This includes office, laboratory classroom, medical, agricultural, and motor vehicle equipment. Do not charge maintenance for computer equipment here (see subcode 422). 

422 Computer Repairs and Maintenance

For charges for computer equipment maintenance contracts or repair to equipment such as terminals, computers, and printers. 

430-439 Equipment Repair and Maintenance - User Optional Subcodes

User optional subcodes to be used for more detailed explanations of equipment repair and maintenance. The Division of Accounting must be notified of the subcode name and purpose. 

440 Physical Facilities Repairs and Maintenance

For budgeting purposes only. No expenditures may be charged to this subcode. This is an intermediate budget pool for subcodes 441-459. 

441 Building and Grounds Repairs and Maintenance

For contracted maintenance and repair of buildings and attached equipment, roads, bridges, walks, parking areas, or other structures costing less than $25,000.00. Do not charge this subcode for repairs and maintenance to movable equipment previously purchased through subcodes 7XX. 

442-459 Physical Facility Repair and Maintenance - User Optional Subcodes

User optional subcodes to be used for more detailed explanations of physical facility repair and maintenance. The Division of Accounting must be notified of the subcode name and purpose. 

460 Equipment Rental

For budgeting purposes only. No expenditures may be charged to this subcode. This is an intermediate budget pool for subcodes 461-479. 

461 Equipment Rental

For rental or lease of equipment with NO purchase option, including office, laboratory, classroom rental, medical, and agricultural equipment and motor vehicles. USE SUBCODE 464 if there is an option to purchase. Do not charge rental for computer equipment or office copying equipment (see subcodes 462-463). 

462 Computer Equipment Rental

For the rental or lease of all computer equipment with NO purchase option. USE SUBCODE 465 if there is an option to purchase. 

463 Duplicating Equipment Rental

For the rental or lease of all office copying equipment with NO purchase option, such as electro-static copiers and similar duplicating equipment. USE SUBCODE 466 if there is an option to purchase.

464 Lease/Purchase Equipment

For rental or lease of equipment with an option to purchase, including office, laboratory, classroom, medical, and agricultural equipment and motor vehicles. USE SUBCODE 625 for any rental or lease expenditures that relate to University-furnished automobiles used for personal use by employees, including transportation to and from work (for A-21 compliance). 

465 Lease/Purchase Computer Equipment

For the rental or lease of all computer equipment with an option to purchase. 

466 Lease/Purchase Duplicating Equipment

For the rental or lease of all office copying equipment with an option to purchase, such as electro-static copiers and similar duplicating equipment. 

470-479 Equipment Rental with NO purchase option - User Optional Subcodes

User optional subcodes to be used for more detailed explanations of equipment rental. The Division of Accounting must be notified of the subcode name and purpose. 

480 Rentals

For budgeting purposes only. No expenditures may be charged to this subcode. This is an intermediate budget pool for subcodes 481-489. 

481 Space Rentals

For the long-term rental or lease of office space, warehouses, buildings, land or record storage (Do not charge for temporary room rental or conference space - see subcode 570). 

482-489 Rentals - User Optional Subcodes

User optional subcodes to be used for more detailed explanations of rentals. The Division of Accounting must be notified of the subcode name and purpose. 

500 Reproduction Services

For budgeting purposes only.No expenditures may be charged to this subcode. This is an intermediate budget pool for subcodes 501-519. 

501 Copy Services

For Printing Facility Copy Centers, College or Department Copy Centers, and private companies for office copying and duplicating services EXCEPT those used for Alumni Activities (USE SUBCODE 623), Fund Raising (USE SUBCODE 624) or Student Activities (USE SUBCODE 627). 

502 Photographic Services

For film processing and other photographic services from private companies and University departments EXCEPT those used for Alumni Activities ( USE SUBCODE 623), Fund Raising (USE SUBCODE 624) or Student Activities (USE SUBCODE 627). 

503 Microforms

For microfilming or preparing of microfiche. Do not charge library material acquisitions in microform (see subcode 743). 

504 Printing

For printing costs and/or printing and binding materials such as stationery and envelopes, forms, records, reports, bulletins, directories, tickets, permits, and certificates EXCEPT those used for Alumni Activities (USE SUBCODE 623), Fund Raising (USE SUBCODE 624) or Student Activities (USE SUBCODE 627). Do not charge unprinted stationery and envelopes, data processing stock forms, and accounting pads to this subcode (see subcodes 331-335). 

510-519 Reproduction Services - User Optional Subcodes

User optional subcodes to be used for more detailed explanations of reproduction services. EXCEPT those used for Alumni Activities (USE SUBCODE 623), Fund Raising (USE SUBCODE 624) or Student Activities (USE SUBCODE 627). (See note in general instructions regarding use of user optional subcodes.) The Division of Accounting must be notified of the subcode name and purpose. 

520 Travel

For budgeting purposes only.No expenditures may be charged to this subcode. This is an intermediate budget pool for subcodes 521-545. 

521 Ohio Travel - University Employee

For reimbursements to University employees for travel expenses, such as transportation, lodging, meals, mileage, and miscellaneous expenses incurred while traveling within Ohio except for flights on University-owned airplanes. USE SUBCODE 525 for flights on University-owned airplanes for (for A-21 compliance). 

522 Ohio Travel - Non-University

For costs incurred by non-University employees for travel within Ohio (includes travel paid in addition to an honorarium) except for flights on University-owned airplanes. USE SUBCODE 525 for flights on University-owned airplanes (for A-21 compliance). 

523 Ohio Travel - Students

For costs incurred for student travel within Ohio in connection with field trips, team events, or other educational activities. 

525 A-21 Travel

For costs of flights on University-owned airplanes and travel costs of trustees. 

531 Out-of-State Travel - University Employees

For reimbursements to University employees for travel expenses, such as transportation, lodging, meals, mileage, and miscellaneous expenses incurred while traveling out of Ohio but within the United States except for flights on University-owned airplanes. USE SUBCODE 525 for flights on University-owned airplanes (for A-21 compliance). 

532 Out-of-State Travel - Non-University Employees

For costs incurred by non-University employees for travel includes travel paid in addition to an honorarium) out of Ohio except for flights on University-owned airplanes. USE SUBCODE 525 for flights on University-owned airplanes (for A-21 compliance). 

533 Out-of-State Travel - Students

For costs incurred for student travel out of Ohio but within the United States in connection with field trips, team events, or other educational activities. 

537 Foreign Travel - University Employees

For reimbursements to University employees for travel expenses such as transportation, lodging, meals, mileage, and miscellaneous expenses incurred by University employees while traveling outside of the United States. 

538 Foreign Travel - Students

For costs incurred for student travel out of the United States in connection with field trips, team events, or other educational activities. 

539 Instructional Travel - Inter/Campus

For costs incurred by University employees while traveling between OSU's extended campuses. 

540-545 Travel - User Optional Subcodes

User optional subcodes to be used for more detailed explanations of travel. The Division of Accounting must be notified of the subcode name and purpose. 

560 Purchased Services

For budgeting purposes only. No expenditures may be charged to this subcode. This is an intermediate budget pool for subcodes 561-591. 

561 Computer Purchased Services and Software

For data processing services provided by a private company or by on-campus computer centers and for all software purchases, regardless of dollar amount. 

562 Audit Expense

For contract services rendered by examiners of the State Auditor's Office or a certified public accounting firm for auditing or audit-related costs. 

563 Collection Expense

For collection agencies, credit bureaus, or credit reporting agencies for costs incurred in the collection of accounts receivable. 

564 Legal Fees

For attorneys or any other services that are of a legal nature such as court costs and filing fees. Court settlements should be posted to the subcode best suited to the activity previously in question. 

565 Laundry and Dry Cleaning

For the use of private laundries and dry cleaners for their service. 

566-569 Purchased Services - User Optional Subcodes

User optional subcodes to be used for more detailed explanations of purchased services. The Division of Accounting must be notified of the subcode name and purpose. 

570 Purchased Services - General

For services rendered and not otherwise classified, such as medical and dental services, educational and research services, and honoraria. Do not charge items for which subcodes are specifically defined. 

571 Consultants

For external consultants fees.

572 Temporary Hire

For services rendered by temporary hires not University employees paid to independent employment agencies.

580-589 Purchased Services - User Optional Subcodes

User optional subcode used for more detailed explanations of purchased services. The Division of Accounting must be notified of the subcode name and purpose. 

590 Physical Plant Assessments

For custodial, maintenance, and utilities costs charged by the University Overhead Assessment Percentage.

591 Physical Plant - Prior Year
600 General

For budgeting purposes only. No expenditures may be charged to this subcode. This is an intermediate budget pool for subcodes 601-649. 

601 Memberships

For institutional memberships in business, technical, and professional organizations. USE SUBCODE 620 FOR memberships in any civic or community as well as for social clubs and dining clubs (for A-21 compliance). 

602 Subscriptions, Periodicals, and Books

For books, periodicals, pamphlets, newspapers, and similar publications for office libraries; Do not charge departmental library and Main Library acquisitions (see subcodes 740-759). Where membership privileges are a part of a subscription price, charge the total cost to Membership (subcode 601). 

603 Contributions

For all contributions and donations made by the University regardless of the recipient. 

604 Insurance

For insurance other than payroll-related insurance benefits, such as automobile insurance, liability insurance, property insurance, etc. 

605 Advertising

For the use of various media for employment recruiting or for the dissemination of information which is a necessary and normal part of operations, as it is in earnings units. USE SUBCODE 621 FOR costs of media use designed solely to promote the University (for A-21 compliance). 

606 Accreditation

For fees to accrediting agencies and organizations for program accreditation. 

607 Royalties

For royalty payments for the use of patented or copyright materials. 

608 Business Meals

For use in recording expenditures for: 1) properly documented business meals (both on and off travel status) for which the primary purpose is a business discussion, and 2) food served at a seminar, retreat, workshop, orientation or other University function relating to a business discussion.

Please note that all alcohol purchases as well as entertainment-related expenditures must be charged to subcode 629. 

609 Employee and Student Recruitment

For use in recording any type of recruiting expenditure, including payment to external recruiting firms and travel.

Please note that all alcohol purchases as well as entertainment-related expenditures must be charged to subcode 629. 

610 Faculty Fellowship/Grants-in-Aid

For payments to faculty for fellowship and grant-in-aid programs in connection with research activity; NOT as payment for services rendered. 

611 Employee Recognition

For use in recording expenditures for employee non-cash awards and related events (including food), and expenditures for appreciation of service events (including food, but excluding gifts).

Please note that all alcohol purchases as well as entertainment-related expenditures must be charged to subcode 629. 

612 Meetings

For meeting rooms and lodging in connection with special or formal faculty or staff meetings. Do not charge food-related items to this subcode. Use subcode 608 for food and food-related items. Use subcode 629 for alcohol purchases. 

613 Conferences and Training

For conferences or training attended by faculty, staff or students, such as registration or course fees. (Travel and lodging are recorded in other subcodes. See 52X and 53X.) 

614 Lodging - Continuing Education Programs

For lodging for participants (non-instructors) of Continuing Education programs. 

615 Moving and Freight

For shipping, messenger services, and moving expenses, including departmental moving between or within University buildings.

Shipping charges applicable to purchased goods should be considered part of the purchase price and charged to the same subcode as the purchased goods. 

616 Taxes - Real Estate

For taxes paid on real estate for certain income-producing properties. Real estate taxes accrued on new acquisitions should be included in cost of land or buildings purchased. 

617 Bad Debts

For the offset of Allowance for Uncollectible Accounts and direct write-offs of uncollectible accounts receivable, according to University policy. 

618 Athletics Department Guarantees

For use by the Athletics Department only for guarantee payments to visiting team schools for their share of gate receipts. 

619 Central University Expense

For expenditures authorized and recorded by the central University administration. 

620 A-21 Membership

For costs of membership or dues for any civic or community organization, country club, social club, or dining club. An example would be Faculty Club dues. 

621 A-21 Public Relations

For non-personnel costs of advertising and public relations designed solely to promote the University such as costs of convocations, student recruitment or other events related to instruction or other institutional activities including: costs of displays, demonstrations, and exhibits, costs of meeting rooms, hospitality suites, and other special facilities used in conjunction with shows and other special events; and costs of promotional items and memorabilia, including models, gifts, and souvenirs but excluding equipment purchases. Use subcodes 701-710 for equipment. 

622 A-21 Lobbying

For non-personnel costs incurred in attempting to influence the outcome of any Federal, State, or local election, referendum, legislation, initiative or similar procedure (includes legislative liaison activities when such activities are carried on in support of or in knowing preparation for an effort to engage in lobbying). This would include the travel expense associated with the lobbying activity but would exclude any equipment purchased solely for this purpose. 

623 A-21 Alumni Activities

For non-personnel costs incurred for, or in support of activities that involve OSU Alumni, excluding equipment purchases. Use subcodes 701-710 for equipment. 

624 A-21 Fund Raising

For non-personnel costs of organized fund raising, including financial campaigns, endowment drives, solicitation of gifts and bequests, and similar expenses incurred solely to enhance income from investments, but excluding equipment purchases. Uses 701-710 for equipment. 

625 A-21 University-furnished Automobiles

For the portion of the cost of institution-furnished automobiles and related motor vehicle supplies that relate to personal use by employees (including transportation to and from work). If the automobile is used for work-related purposes only, and if it is leased or rented, use subcode 464 for the rental charge, 334 for motor vehicle supplies, and 421 for repairs and maintenance. 

626 A-21 Fines and Penalties

For costs resulting from violations of, or failure of the University to comply with, Federal, State, local or foreign laws and regulations. 

627 A-21 Student Activity Costs

For non-personnel costs incurred for student activities for regularly enrolled OSU students. Examples are intramural activities, student publications, student clubs and other student activities excluding equipment purchased solely for this purpose. Use subcodes 701-710 for equipment. 

628 A-21 Housing and Personal Living Expenses

For costs of housing (e.g. depreciation, maintenance, utilities, furnishings, rent, etc.), housing allowances and personal living expenses of the University's officers regardless of whether the cost is reportable as taxable income to the employees. 

629 A-21 Entertainment and Gifts

For use in recording expenditures for all alcohol purchases, food purchased for entertainment purposes, flowers, gifts, and other entertainment items. 

630-640 General - User Optional Subcodes

User optional subcodes to be used for more detailed explanations of general expenses. The Division of Accounting must be notified of the subcode name and purpose. 

641 Interest

For recognition of interest expense incurred from external or internal debt. 

642-649 General - User Optional Subcodes

User optional subcodes to be used for more detailed explanation of general expenses. The Division of Accounting must be notified of the subcode name and purpose. 

650 Depreciation

For budgeting purposes only. No expenditures may be charged to this subcode. This is an intermediate budget pool for subcode 651-659. 

651 Depreciation Expense

For commercial activities of auxiliary operations subject to the approval of the Office of the Controller. 

652-659 Depreciation Expense

User optional subcodes to be used for more detailed explanations of depreciation such as "Depreciation - equipment north campus ", "Depreciation - south campus", and "Buildings".

66X Student Aid

For grants and trainee stipends to individuals enrolled in formal course-work either for credit or non-credit. Neither repayment of the monies nor services rendered to the University are required. 

660 Student Aid

For budgeting purposes only. No expenditures may be charged to this subcode. This is an intermediate budget pool for subcodes 661-679. 

661 Scholarships

For payments to undergraduate students for grants-in-aid given by the University. 

NOTE: The following information regarding subcodes 662 through 664 and 674 is provided by the Office of Human Resources.
662 Student Salaried/Fellow

For payments to graduate students of an allowance for special study given by the University. 

663 Student Salaried/Trainee

For payments to students who are participating in a formal sponsored program and are designated as trainees. 

664 Trainee Dependency Allowance

For stipends (see subcode 663) for trainees with dependents. Charge only the supplemental stipend payment to this subcode.

665 Travel Allowance

For travel allowance to students who are participating in a formal sponsored program. 

666 Fee Authorizations

For Instructional and General Fees authorized as part of special or reciprocal agreements. 

667 Medals and Prizes

For non-cash awards to students, such as medals or designated named prizes. 

668 Athletic Grants-In-Aid

For payments to student athletes that may include tuition, room, board, and books. These students athletes must be participants in the University's Intercollegiate Athletic Program. 

669 Workshop Participants

For fees for student participants of workshops, seminars, or other sponsored continuing education programs. 

670 Athletic Awards

For awards to students in the University's Intercollegiate Athletic Program. 

671 Fee Application Waiver - Foreign Application

For the waiver of application fees for foreign students. 

672 Fee Waivers

For non-resident fees (same as 666) for students who do not render a service. 

673 Unapplied Student Aid
674 Post-Doctoral Fellowships

For payments to post-doctoral candidates of an allowance for special study. 

675-678 Student Aid - User Optional Subcodes

User optional subcodes to be used for more detailed explanations of Student Aid. The Division of Accounting must be notified of the subcode name and purpose. 

679 Benefits - Post-Doctoral Fellows

For benefits charges for post-doctoral fellows.

Updated 4/15/98

 

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