Accounting and Financial Management Governance – Expense
The following general ledger/commitment items are used to record expenses as category 2 and 3 of the Statement of Financial Activity (SoFA) report. The categories are outlined alphabetically. Each category defines the purpose, identifies the general ledger number, lists reference materials and transaction details. How to search for a GL Account.
Capital Expenses Including Verification of Equipment Non Availability
Capital Equipment – Verification of Equipment Non-Availability
Equipment with a purchase price of over $25,000 purchased on federal funds (including Hatch Act funds, Joint Highway, pass through and sub grants) must FIRST be screened to ensure the equipment doesn’t already exist on campus and available for use on the project. Property Accounting provides detailed “Procedures for Screening Equipment to be Purchased on Federal Funds” to guide researchers and their staff through the process. Fiscal Approvers and account managers should consult these procedures and review with the Principal Investigator BEFORE initiating a purchase request.
Equipment
PURPOSE
To record the purchases, retirements, and transfers of equipment. In the Funds Management (FM) module, when a piece of equipment is purchased, the entire expense is recorded in FM. In the Finance (FI) module, any equipment purchase over the $5,000 threshold will be capitalized and depreciated over the ‘useful life’ period,
GENERAL LEDGER/COMMITMENT ITEM
Commitment Item: 537200
Commitment Item Name Long: Capitalized Equipment
Description : Capital equipment titled to Purdue. Capital equipment is
defined by property accounting as any tangible item costing
$5,000 or more with an expected useful life of more than one
year that will not lose its identity through use.
Equipment that meets the capitalization threshold is not
expensed for financial statement purposes, but is recorded
as an expense for budget consumption. This causes a
reconciling item between financial and budget reporting.
defined by property accounting as any tangible item costing
$5,000 or more with an expected useful life of more than one
year that will not lose its identity through use.
Equipment that meets the capitalization threshold is not
expensed for financial statement purposes, but is recorded
as an expense for budget consumption. This causes a
reconciling item between financial and budget reporting.
Commitment Item: 537300
Commitment Item Name Long: Fabricated Equipment
Description : An asset is to be classified as fabricated when multiple
orders are placed with multiple vendors, so that a single
functioning unit can be assembled with a total acquisition
value of $5,000 or greater. This GL should never be used
when ordering a piece of equipment. This GL will be used
when the fabricated equipment is completed and a Change in
Asset Funding (Form – CAF) is submitted. This will be used
for non-sponsor owned fabricated equipment. Use of this GL
will not remove associated F&A costs. Fabricated equipment
is charged F&A costs in accordance with the University’s
cost policies. If after the item is complete and it is not
determined to meet the capitalization level, all
expenditures will stay on GL 523120 Cap Fabrication S&E.
orders are placed with multiple vendors, so that a single
functioning unit can be assembled with a total acquisition
value of $5,000 or greater. This GL should never be used
when ordering a piece of equipment. This GL will be used
when the fabricated equipment is completed and a Change in
Asset Funding (Form – CAF) is submitted. This will be used
for non-sponsor owned fabricated equipment. Use of this GL
will not remove associated F&A costs. Fabricated equipment
is charged F&A costs in accordance with the University’s
cost policies. If after the item is complete and it is not
determined to meet the capitalization level, all
expenditures will stay on GL 523120 Cap Fabrication S&E.
Commitment Item: 537500
Commitment Item Name Long: Sponsor Titled Equipment
Description : Capital equipment titled to the sponsor. Capital equipment
is defined by property accounting as any tangible item
costing $5,000 or more with an expected useful life of more
than one year that will not lose its identity through use.
Equipment that meets the capitalization threshold is not
expensed for financial statement purposes, but is recorded
as an expense for budget consumption. This causes a
reconciling item between financial and budget reporting
is defined by property accounting as any tangible item
costing $5,000 or more with an expected useful life of more
than one year that will not lose its identity through use.
Equipment that meets the capitalization threshold is not
expensed for financial statement purposes, but is recorded
as an expense for budget consumption. This causes a
reconciling item between financial and budget reporting
| Commitment Item | Commitment Item Name Long | Description |
|---|---|---|
| 537200 | Capitalized Equipment | Capital equipment titled to Purdue. Capital equipment is defined by property accounting as any tangible item costing $5,000 or more with an expected useful life of more than one year that will not lose its identity through use. Equipment that meets the capitalization threshold is not expensed for financial statement purposes, but is recorded as an expense for budget consumption. This causes a reconciling item between financial and budget reporting. |
| 537300 | Fabricated Equipment | An asset is to be classified as fabricated when multiple orders are placed with multiple vendors, so that a single functioning unit can be assembled with a total acquisition value of $5,000 or greater. This GL should never be used when ordering a piece of equipment. This GL will be used when the fabricated equipment is completed and a Change in Asset Funding (Form – CAF) is submitted. This will be used for non-sponsor owned fabricated equipment. Use of this GL will not remove associated F&A costs. Fabricated equipment is charged F&A costs in accordance with the University’s cost policies. If after the item is complete and it is not determined to meet the capitalization level, all expenditures will stay on GL 523120 Cap Fabrication S&E. |
| 537500 | Sponsor Titled Equipment | Capital equipment titled to the sponsor. Capital equipment is defined by property accounting as any tangible item costing $5,000 or more with an expected useful life of more than one year that will not lose its identity through use. Equipment that meets the capitalization threshold is not expensed for financial statement purposes, but is recorded as an expense for budget consumption. This causes a reconciling item between financial and budget reporting |
The Project and Portfolio Management dashboard will be a tool used to view project data. Our customers have increased exposure to the financial data related to projects. This is enabling quicker response to project financial requests. Today, project budget management varies by project manager, project size and available tools.
TRANSACTION DETAIL
Owner: Plant and Auxiliary Fund Accountant, Property Accountant
Document Types: Vendor Invoice (KR)Goods Receipt (WE)Journal Voucher (SA)Account Maintenance (KP)Invoice – MIRO (RE)
| Owner | Document Types | Transaction Information |
|---|---|---|
| Plant and Auxiliary Fund Accountant, Property Accountant | Vendor Invoice (KR)Goods Receipt (WE)Journal Voucher (SA)Account Maintenance (KP)Invoice – MIRO (RE) |
Other Capitalized Expenses
PURPOSE
To record depreciation expense, recoveries, as well as non-equipment capitalized items. All non-equipment capitalized items are controlled by the University and are subject to the General Property Accounting Procedures. In addition to the General Property Accounting Procedures, the Property Accounting Procedures – Government Property will apply to all Government property controlled by the University.
GENERAL LEDGER/COMMITMENT ITEM
Commitment Item: 445910
Commitment Item Name Long: Insurance Recoveries
Description : Revenue from an insurance company for the loss of a piece of equipment through theft or damage
Commitment Item: 445915
Commitment Item Name Long: Third Party Recoveries
Description : Revenue from a third party for the loss of a piece of equipment through theft or damage
Commitment Item: 557110
Commitment Item Name Long: Depreciation Expense – Buildings
Description : Expense to allocate a portion of the cost of buildings for the period based on the assigned useful life this is a statistical posting in the FM module
Commitment Item: 557120
Commitment Item Name Long: Depreciation Expense – Land Improvements
Description : Expense to allocate a portion of the cost of land improvements for the period based on the assigned useful life. This is a statistical posting in the FM module
Commitment Item: 557130
Commitment Item Name Long: Depreciation Expense – Infrastructure
Description : Expense to allocate a portion of the cost of infrastructure for the period based on the assigned useful life. This is a statistical posting in the FM module.
Commitment Item: 557140
Commitment Item Name Long: Depreciation Expense – Administrative Software
Description : Accounting FR Use only – used to record the gain/loss on assets that have been written off and are no longer in use
Commitment Item: 557150
Commitment Item Name Long: Depreciation Expense – Operating Software
Description : Expense that allocate a portion of the cost of operating software for the period based on the assigned useful life. This is a statistical posting in the FM module
Commitment Item: 557160
Commitment Item Name Long: Depreciation Expense – Equipment
Description : Expense that allocate a portion of the cost of equipment for the period based on the assigned useful life. This is a statistical posting in the FM module
Commitment Item: 538005
Commitment Item Name Long: Land
Description : Capital purchase of land
Commitment Item: 538010
Commitment Item Name Long: Buildings
Description : Capital purchase of buildings
Commitment Item: 538015
Commitment Item Name Long: Attached Equipment And Fixtures
Description : Capital purchase of attached equipment and fixtures
Commitment Item: 538020
Commitment Item Name Long: Construction In Progress
Description : Capital purchases related to construction in progress
Commitment Item: 538030
Commitment Item Name Long: Construction in Progress Non Project Systems
Description : Capital purchases related to construction in progress. This GL should only be used for financial reporting purposes for adjustments that are needed after the asset year is closed.
Commitment Item: 538085
Commitment Item Name Long: Equipment Non Asset Ledger
Description : Financial Reporting Only for adjustments that are made after the close of the asset year. Budget consumption of outlay for purchases of equipment.
Commitment Item: 538090
Commitment Item Name Long: Buildings Non Asset System
Description : Financial Reporting only for adjustments that are made after the close of the asset year. Budget consumption for outlay for purchases of buildings.
Commitment Item: 538105
Commitment Item Name Long: Land Non Asset System
Description : Financial reporting only for adjustments that are made after the close of the asset year. Budget consumption for outlay for purchases of land.
Commitment Item: 568020
Commitment Item Name Long: Plant Assets Retired
Description : Remaining net book value of a capital asset at the time that it is disposed of
| Commitment Item | Commitment Item Name Long | Description |
|---|---|---|
| 445910 | Insurance Recoveries | Revenue from an insurance company for the loss of a piece of equipment through theft or damage |
| 445915 | Third Party Recoveries | Revenue from a third party for the loss of a piece of equipment through theft or damage |
| 557110 | Depreciation Expense – Buildings | Expense to allocate a portion of the cost of buildings for the period based on the assigned useful life this is a statistical posting in the FM module |
| 557120 | Depreciation Expense – Land Improvements | Expense to allocate a portion of the cost of land improvements for the period based on the assigned useful life. This is a statistical posting in the FM module |
| 557130 | Depreciation Expense – Infrastructure | Expense to allocate a portion of the cost of infrastructure for the period based on the assigned useful life. This is a statistical posting in the FM module. |
| 557140 | Depreciation Expense – Administrative Software | Accounting FR Use only – used to record the gain/loss on assets that have been written off and are no longer in use |
| 557150 | Depreciation Expense – Operating Software | Expense that allocate a portion of the cost of operating software for the period based on the assigned useful life. This is a statistical posting in the FM module |
| 557160 | Depreciation Expense – Equipment | Expense that allocate a portion of the cost of equipment for the period based on the assigned useful life. This is a statistical posting in the FM module |
| 538005 | Land | Capital purchase of land |
| 538010 | Buildings | Capital purchase of buildings |
| 538015 | Attached Equipment And Fixtures | Capital purchase of attached equipment and fixtures |
| 538020 | Construction In Progress | Capital purchases related to construction in progress |
| 538030 | Construction in Progress Non Project Systems | Capital purchases related to construction in progress. This GL should only be used for financial reporting purposes for adjustments that are needed after the asset year is closed. |
| 538085 | Equipment Non Asset Ledger | Financial Reporting Only for adjustments that are made after the close of the asset year. Budget consumption of outlay for purchases of equipment. |
| 538090 | Buildings Non Asset System | Financial Reporting only for adjustments that are made after the close of the asset year. Budget consumption for outlay for purchases of buildings. |
| 538105 | Land Non Asset System | Financial reporting only for adjustments that are made after the close of the asset year. Budget consumption for outlay for purchases of land. |
| 568020 | Plant Assets Retired | Remaining net book value of a capital asset at the time that it is disposed of |
TRANSACTION DETAIL
Owner: Plant and Auxiliary Fund Accountant, Property Accountant
Document Types: Asset Posting (AA)Dep. Posting (AF)Vendor Invoice (KR)
Transaction Information : Asset Posting examples in table below
| Owner | Document Types | Transaction Information |
|---|---|---|
| Plant and Auxiliary Fund Accountant, Property Accountant | Asset Posting (AA)Dep. Posting (AF)Vendor Invoice (KR) | Asset Posting examples in table below |
ASSET POSTING EXAMPLES
Financing Expenses
Interest Expense & Fees
PURPOSE
To record administrative fees related to investments and debt issuances.
GENERAL LEDGER/COMMITMENT ITEM
Commitment Item: 567130
Commitment Item Name Long: Trustee Fees
Description : Expenses for administrative fees paid to the Bank Trustee for debt. Paid in advance semi-annually and when new debt is issued.
Commitment Item: 567140
Commitment Item Name Long: Remarketing Fees
Description : Expenses for fees paid to remarking agents of variable rate debt. Paid quarterly in arrears.
Commitment Item: 567150
Commitment Item Name Long: Rating Agency Fees
Description : Expenses for fees paid to Moody’s and S&P for rating the Universities debt. Paid annually and when new debt is issued.
Commitment Item: 567170
Commitment Item Name Long: Underwriters Discount
Description : Expenses for negotiated sale of debt securities: paid to underwriters at time of issuance.
Commitment Item: 567010
Commitment Item Name Long: Interest Expense
Description : Expense for the payment of interest on debt principal
| Commitment Item | Commitment Item Name Long | Description |
|---|---|---|
| 567130 | Trustee Fees | Expenses for administrative fees paid to the Bank Trustee for debt. Paid in advance semi-annually and when new debt is issued. |
| 567140 | Remarketing Fees | Expenses for fees paid to remarking agents of variable rate debt. Paid quarterly in arrears. |
| 567150 | Rating Agency Fees | Expenses for fees paid to Moody’s and S&P for rating the Universities debt. Paid annually and when new debt is issued. |
| 567170 | Underwriters Discount | Expenses for negotiated sale of debt securities: paid to underwriters at time of issuance. |
| 567010 | Interest Expense | Expense for the payment of interest on debt principal |
TRANSACTION DETAIL
Owner: Treasury Operations, Accounting Services
Document Types: Vendor Invoice (KR)
FM Module Info: Debit general ledger listed above
FI Module Info: Debit general ledger listed aboveCredit to Cash general ledger
| Owner | Document Types | FM Module Info | FI Module Info |
|---|---|---|---|
| Treasury Operations, Accounting Services | Vendor Invoice (KR) | Debit general ledger listed above | Debit general ledger listed aboveCredit to Cash general ledger |
Principal
PURPOSE
To record principal payments for debt and leases
GENERAL LEDGER/COMMITMENT ITEM
Commitment Item: 567110
Commitment Item Name Long: Bond Principal
Description : Expenses for principal payments equal to the amount the issuer owes to the bond holder at the time of maturity. Payments are typically made on the bond principal in a periodic manner as defined by the bond. This is typically a balance sheet transaction, but can be recorded as an expense for budget consumption
Commitment Item: 567120
Commitment Item Name Long: Lease Principal
Description : Amount the lessor owes to the lease holder throughout the term of the lease. Payments are typically made on the lease principal in a periodic manner as defined within the lease.
| Commitment Item | Commitment Item Name Long | Description |
|---|---|---|
| 567110 | Bond Principal | Expenses for principal payments equal to the amount the issuer owes to the bond holder at the time of maturity. Payments are typically made on the bond principal in a periodic manner as defined by the bond. This is typically a balance sheet transaction, but can be recorded as an expense for budget consumption |
| 567120 | Lease Principal | Amount the lessor owes to the lease holder throughout the term of the lease. Payments are typically made on the lease principal in a periodic manner as defined within the lease. |
TRANSACTION DETAIL
Owner: Treasury Operations, Accounting Services
Document Types: Journal Voucher (SA)
FM Module Info: Debit general ledger listed above
FI Module Info: Debit general ledger listed aboveCredit to Cash general ledger
| Owner | Document Types | FM Module Info | FI Module Info |
|---|---|---|---|
| Treasury Operations, Accounting Services | Journal Voucher (SA) | Debit general ledger listed above | Debit general ledger listed aboveCredit to Cash general ledger |
Fringes
Fee Remissions – Central
PURPOSE
To record depreciation expense, recoveries, as well as non-equipment capitalized items. All non-equipment capitalized items are controlled by the University and are subject to the General Property Accounting Procedures. In addition to the General Property Accounting Procedures, the Property Accounting Procedures – Government Property will apply to all Government property controlled by the University.
Graduate Employee Fee Remissions Accounting and Rate
GENERAL LEDGER/COMMITMENT ITEM
Commitment Item: 512810
Commitment Item Name Long: Remits Granted
Description : Expense for the other side of the payroll entry for the fee
remission charges that follow payroll to charge departments
for the cost of fee remissions. (staff, staff spouse,
dependent) This is a contra account to remits granted.
remission charges that follow payroll to charge departments
for the cost of fee remissions. (staff, staff spouse,
dependent) This is a contra account to remits granted.
Commitment Item: 512815
Commitment Item Name Long: Remits Granted SWT
Description : Expense for the other side of the payroll entry for the fee
remission charges that follow payroll to charge departments
for the cost of fee remissions. (Grad Fee remissions) This
is a contra account to remits granted.
remission charges that follow payroll to charge departments
for the cost of fee remissions. (Grad Fee remissions) This
is a contra account to remits granted.
Commitment Item: 512820
Commitment Item Name Long: Remits Recovered
Commitment Item: 512821
Commitment Item Name Long: Remits Recovered – Grad
Description : Accounting FR Use Only – to record adjusting entries for
financial reporting to fee remissions granted to staff
members
financial reporting to fee remissions granted to staff
members
Commitment Item: 512830
Commitment Item Name Long: Regional Remits Recharged
Description : Expense for fee remission granted by the Bursars office. An
example of this is when the fee remission for a graduate
student is granted.
example of this is when the fee remission for a graduate
student is granted.
| Commitment Item | Commitment Item Name Long | Description |
|---|---|---|
| 512810 | Remits Granted | Expense for the other side of the payroll entry for the fee remission charges that follow payroll to charge departments for the cost of fee remissions. (staff, staff spouse, dependent) This is a contra account to remits granted. |
| 512815 | Remits Granted SWT | Expense for the other side of the payroll entry for the fee remission charges that follow payroll to charge departments for the cost of fee remissions. (Grad Fee remissions) This is a contra account to remits granted. |
| 512820 | Remits Recovered | |
| 512821 | Remits Recovered – Grad | Accounting FR Use Only – to record adjusting entries for financial reporting to fee remissions granted to staff members |
| 512830 | Regional Remits Recharged | Expense for fee remission granted by the Bursars office. An example of this is when the fee remission for a graduate student is granted. |
TRANSACTION DETAIL
Document Types: Journal Voucher (SA)
FM Module Info: Debit general ledger listed above
FI Module Info: Debit general ledger listed aboveCredit to AP Balance account
| Owner | Document Types | FM Module Info | FI Module Info |
|---|---|---|---|
| Journal Voucher (SA) | Debit general ledger listed above | Debit general ledger listed aboveCredit to AP Balance account |
Fee Remissions – Department
PURPOSE
To allocate expenses to Departments related to staff fee remissions. These expenses are part of payroll.
Graduate Employee Fee Remissions Accounting and Rate
GENERAL LEDGER/COMMITMENT ITEM
Commitment Item: 512710
Commitment Item Name Long: Staff Fee Remits
Description : Expense for staff fee remission that reduced tuition fees
paid by staff members. Staff fee remissions are charged for
all regular benefit eligible employees.
paid by staff members. Staff fee remissions are charged for
all regular benefit eligible employees.
Commitment Item: 512720
Commitment Item Name Long: Other Fee Remit
Description : Expense for fee remissions that reduce tuition fees paid by
staff members for staff spouses and dependents. Staff fee
remissions are charged for regular benefits eligible
employees.
staff members for staff spouses and dependents. Staff fee
remissions are charged for regular benefits eligible
employees.
Commitment Item: 512730
Commitment Item Name Long: Grad Staff Remit
Description : Expense for the graduate fee remitted to the university
account. Graduate fee remits are granted to graduate
student employees and are a form of compensation in lieu of
part of their salary. A graduate student has to be employed
in a graduate student appointment to receive the remit.
account. Graduate fee remits are granted to graduate
student employees and are a form of compensation in lieu of
part of their salary. A graduate student has to be employed
in a graduate student appointment to receive the remit.
| Commitment Item | Commitment Item Name Long | Description |
|---|---|---|
| 512710 | Staff Fee Remits | Expense for staff fee remission that reduced tuition fees paid by staff members. Staff fee remissions are charged for all regular benefit eligible employees. |
| 512720 | Other Fee Remit | Expense for fee remissions that reduce tuition fees paid by staff members for staff spouses and dependents. Staff fee remissions are charged for regular benefits eligible employees. |
| 512730 | Grad Staff Remit | Expense for the graduate fee remitted to the university account. Graduate fee remits are granted to graduate student employees and are a form of compensation in lieu of part of their salary. A graduate student has to be employed in a graduate student appointment to receive the remit. |
TRANSACTION DETAIL
Document Types: Payroll Posting (ZY)
Payroll Corrections (ZX)
Payroll Corrections (ZX)
FM Module Info: Debit general ledger listed above
FI Module Info: Debit general ledger listed above
Credit to AP Balance account
Credit to AP Balance account
| Owner | Document Types | FM Module Info | FI Module Info |
|---|---|---|---|
| Payroll Posting (ZY) Payroll Corrections (ZX) | Debit general ledger listed above | Debit general ledger listed above Credit to AP Balance account |
Fringe Benefits – Central
PURPOSE
To record expenses to the University related to Fringe Benefits.
GENERAL LEDGER/COMMITMENT ITEM
Commitment Item: 507010
Commitment Item Name Long: Fringe Benefit Recovery And Recharge
Description : Expense for salaries and wages as overhead to operating units from a central administrating unit.
Commitment Item: 507035
Commitment Item Name Long: HSA Savings Acct
Description : Expense for employer contribution to Health Savings Account
Commitment Item: 513010
Commitment Item Name Long: Premiums Paid To Carrier
Description : Expense for benefit Premiums paid to insurance carrier
Commitment Item: 513020
Commitment Item Name Long: Claims – Active Staff
Description : Expense for Insurance claim Payments
Commitment Item: 533230
Commitment Item Name Long: Flexible Benefit Claims
Description : Expens for flexible benefit claims
| Commitment Item | Commitment Item Name Long | Description |
|---|---|---|
| 507010 | Fringe Benefit Recovery And Recharge | Expense for salaries and wages as overhead to operating units from a central administrating unit. |
| 507035 | HSA Savings Acct | Expense for employer contribution to Health Savings Account |
| 513010 | Premiums Paid To Carrier | Expense for benefit Premiums paid to insurance carrier |
| 513020 | Claims – Active Staff | Expense for Insurance claim Payments |
| 533230 | Flexible Benefit Claims | Expens for flexible benefit claims |
TRANSACTION DETAIL
Document Types: Payroll Posting (ZY)
Payroll Corrections (ZX)
Payroll Corrections (ZX)
FM Module Info: Debit general ledger listed above
FI Module Info: Debit general ledger listed above
Credit to AP Balance account
Credit to AP Balance account
| Owner | Document Types | FM Module Info | FI Module Info |
|---|---|---|---|
| Payroll Posting (ZY) Payroll Corrections (ZX) | Debit general ledger listed above | Debit general ledger listed above Credit to AP Balance account |
Fringe Benefits – Department
PURPOSE
To allocate expenses to Departments related to the Fringe Benefits for employees
GENERAL LEDGER/COMMITMENT ITEM
Commitment Item: 512020
Commitment Item Name Long: Health Insurance
Description : Expense for portion of health insurance charged to an employee’s home department to recover the cost of employer provided health insurance. Multiple general ledger accounts named Health Insurance are used to differentiate between multiple health plans but they are masked for HIPPA reasons
Commitment Item: 512021
Commitment Item Name Long: Health Insurance
Description : Expense for portion of health insurance charged to an employee’s home department to recover the cost of employer provided health insurance. Multiple general ledger accounts named Health Insurance are used to differentiate between multiple health plans but they are masked for HIPPA reasons
Commitment Item: 512027
Commitment Item Name Long: Health Insurance
Description : Expense for portion of health insurance charged to an employee’s home department to recover the cost of employer provided health insurance. Multiple general ledger accounts named Health Insurance are used to differentiate between multiple health plans but they are masked for HIPPA reasons
Commitment Item: 512037
Commitment Item Name Long: Health Insurance
Description : Expense for portion of health insurance charged to an employee’s home department to recover the cost of employer provided health insurance. Multiple general ledger accounts named Health Insurance are used to differentiate between multiple health plans but they are masked for HIPPA reasons
Commitment Item: 512047
Commitment Item Name Long: Health Insurance
Description : Expense for portion of health insurance charged to an employee’s home department to recover the cost of employer provided health insurance. Multiple general ledger accounts named Health Insurance are used to differentiate between multiple health plans but they are masked for HIPPA reasons
Commitment Item: 512050
Commitment Item Name Long: Health Insurance
Description : Expense for portion of health insurance charged to an employee’s home department to recover the cost of employer provided health insurance. Multiple general ledger accounts named Health Insurance are used to differentiate between multiple health plans but they are masked for HIPPA reasons
Commitment Item: 512056
Commitment Item Name Long: Health Insurance
Description : Expense for portion of health insurance charged to an employee’s home department to recover the cost of employer provided health insurance. Multiple general ledger accounts named Health Insurance are used to differentiate between multiple health plans but they are masked for HIPPA reasons
Commitment Item: 512010
Commitment Item Name Long: Liability & Fidelity Ins.
Description : Expense for portion of Liability & fidelity insurance charged to an employee’s home department to recover the cost of employer provided liability and fidelity insurance
Commitment Item: 512015
Commitment Item Name Long: Accidental Death and Dismemberment
Description : Expense for portion of accidental death and dismemberment insurance charged to an employee’s home department to recover the cost of employer provided plans.
Commitment Item: 512055
Commitment Item Name Long: Graduate Staff Insurance
Description : Expense for portion of graduate staff insurance charged to an employee’s home department to recover the cost of employer provided grad staff insurance
Commitment Item: 512060
Commitment Item Name Long: Group Life
Description : Expense for portion of group life insurance charged to an employee’s cost distribution accounts to recover the cost of group life insurance
Commitment Item: 512065
Commitment Item Name Long: Long Term Disability
Description : Expense for portion of long term disability insurance charged to an employee’s cost distribution accounts to recover the cost of this program
Commitment Item: 512070
Commitment Item Name Long: Survivor Benefit Police & Fire
Description : Expense for portion of survivor benefits – police & fire charged to an employee’s cost distribution accounts to recover the cost of this programs
Commitment Item: 512110
Commitment Item Name Long: Unemployment Compensation
Description : Expense for employer portion of unemployment compensation that is charged to an employee’s cost distribution accounts to recover the unemployment tax to be remitted to the government
Commitment Item: 512115
Commitment Item Name Long: Workers Compensation
Description : Expense for employer portion of worker’s compensation that is charged to an employee’s cost distribution accounts to recover the worker’s compensation to be remitted to the government
Commitment Item: 512073
Commitment Item Name Long: Retirement & Savings ER Base
Description : Expense for employer portion of retirement & savings base contribution charged to an employee’s cost distribution accounts to recover the cost of this program
Commitment Item: 512074
Commitment Item Name Long: Retirement & Savings – ER Match
Description : Expense for employer portion of retirement & savings matching contributions charged to an employee’s cost distribution accounts to recover the costs of this program
Commitment Item: 512075
Commitment Item Name Long: Retirement – Defined Contribution
Description : Expense for employer portion of retirement & savings defined contribution programs charged to an employee’s cost distribution accounts to recover the costs of this program
Commitment Item: 512080
Commitment Item Name Long: TIAA Police & Fire Pension
Description : Expense for employer portion of TIAA Police & Fire Pension contributions charged to an employee’s cost distribution accounts to recover the costs of this program
Commitment Item: 512085
Commitment Item Name Long: Perf – Defined Benefit Plan
Description : Expense for employer portion of PERF – Defined benefit plans charged to an employee’s cost distribution accounts to recover the costs to be remitted to the PERF program
Commitment Item: 512090
Commitment Item Name Long: Perf – Annuity Savings
Description : Expense for employer portion of PERF – Annuity savings plans charged to an employee’s cost distribution accounts to recover the costs to be remitted to the PERF annuity program
Commitment Item: 512095
Commitment Item Name Long: Civil Service Retirement
Description : Expense for employer portion of Civil Service Retirement plans charged to an employee’s cost distribution accounts to recover the costs to be remitted to the civil service retirement program
Commitment Item: 512100
Commitment Item Name Long: Social Security
Description : Expense for employer portion of social security payments that are charged to an exempt employee’s cost distribution accounts to recover the costs to be remitted to the federal government for the employer’s portion of social security
Commitment Item: 512101
Commitment Item Name Long: Social Security – Biweekly
Description : Expense for employer portion of social security payments that are charged to a biweekly employee’s cost distribution accounts to recover the costs to be remitted to the federal government for the employer’s portion of social security
Commitment Item: 512104
Commitment Item Name Long: Medicare – Biweekly
Description : Expense for employer portion of Medicare tax that is charged to a biweekly employee’s cost distribution accounts to recover the tax to be remitted to the federal government for the employer’s portion of Medicare
Commitment Item: 512105
Commitment Item Name Long: Medicare
Description : Expense for employer portion of Medicare tax that is charged to an exempt employee’s cost distribution accounts to recover the tax to be remitted to the federal government for the employer’s portion of Medicare
Commitment Item: 512106
Commitment Item Name Long: Foreign Employee Taxes & Benefits
Description : Expense for employer portion of foreign employment taxes and benefits that is charged to an employee’s cost distribution account to recover costs to be remitted to foreign governments. Used by Purdue International (PII).
Commitment Item: 512900
Commitment Item Name Long: Recharge Subsidy Fringes
Description : Expense to subsidize fringes on a recharge activity in accordance with the recharge procedure manual. The subsidy may be processed continually throughout the fiscal year by charging the subsidy account on the monthly intramural invoice voucher, using a set rate per unit for each subsidized departmental transaction. Alternatively, the subsidy may be billed to the subsidizing account on a special intramural invoice voucher periodically or even just once a year.
| Commitment Item | Commitment Item Name Long | Description |
|---|---|---|
| 512020 | Health Insurance | Expense for portion of health insurance charged to an employee’s home department to recover the cost of employer provided health insurance. Multiple general ledger accounts named Health Insurance are used to differentiate between multiple health plans but they are masked for HIPPA reasons |
| 512021 | Health Insurance | Expense for portion of health insurance charged to an employee’s home department to recover the cost of employer provided health insurance. Multiple general ledger accounts named Health Insurance are used to differentiate between multiple health plans but they are masked for HIPPA reasons |
| 512027 | Health Insurance | Expense for portion of health insurance charged to an employee’s home department to recover the cost of employer provided health insurance. Multiple general ledger accounts named Health Insurance are used to differentiate between multiple health plans but they are masked for HIPPA reasons |
| 512037 | Health Insurance | Expense for portion of health insurance charged to an employee’s home department to recover the cost of employer provided health insurance. Multiple general ledger accounts named Health Insurance are used to differentiate between multiple health plans but they are masked for HIPPA reasons |
| 512047 | Health Insurance | Expense for portion of health insurance charged to an employee’s home department to recover the cost of employer provided health insurance. Multiple general ledger accounts named Health Insurance are used to differentiate between multiple health plans but they are masked for HIPPA reasons |
| 512050 | Health Insurance | Expense for portion of health insurance charged to an employee’s home department to recover the cost of employer provided health insurance. Multiple general ledger accounts named Health Insurance are used to differentiate between multiple health plans but they are masked for HIPPA reasons |
| 512056 | Health Insurance | Expense for portion of health insurance charged to an employee’s home department to recover the cost of employer provided health insurance. Multiple general ledger accounts named Health Insurance are used to differentiate between multiple health plans but they are masked for HIPPA reasons |
| 512010 | Liability & Fidelity Ins. | Expense for portion of Liability & fidelity insurance charged to an employee’s home department to recover the cost of employer provided liability and fidelity insurance |
| 512015 | Accidental Death and Dismemberment | Expense for portion of accidental death and dismemberment insurance charged to an employee’s home department to recover the cost of employer provided plans. |
| 512055 | Graduate Staff Insurance | Expense for portion of graduate staff insurance charged to an employee’s home department to recover the cost of employer provided grad staff insurance |
| 512060 | Group Life | Expense for portion of group life insurance charged to an employee’s cost distribution accounts to recover the cost of group life insurance |
| 512065 | Long Term Disability | Expense for portion of long term disability insurance charged to an employee’s cost distribution accounts to recover the cost of this program |
| 512070 | Survivor Benefit Police & Fire | Expense for portion of survivor benefits – police & fire charged to an employee’s cost distribution accounts to recover the cost of this programs |
| 512110 | Unemployment Compensation | Expense for employer portion of unemployment compensation that is charged to an employee’s cost distribution accounts to recover the unemployment tax to be remitted to the government |
| 512115 | Workers Compensation | Expense for employer portion of worker’s compensation that is charged to an employee’s cost distribution accounts to recover the worker’s compensation to be remitted to the government |
| 512073 | Retirement & Savings ER Base | Expense for employer portion of retirement & savings base contribution charged to an employee’s cost distribution accounts to recover the cost of this program |
| 512074 | Retirement & Savings – ER Match | Expense for employer portion of retirement & savings matching contributions charged to an employee’s cost distribution accounts to recover the costs of this program |
| 512075 | Retirement – Defined Contribution | Expense for employer portion of retirement & savings defined contribution programs charged to an employee’s cost distribution accounts to recover the costs of this program |
| 512080 | TIAA Police & Fire Pension | Expense for employer portion of TIAA Police & Fire Pension contributions charged to an employee’s cost distribution accounts to recover the costs of this program |
| 512085 | Perf – Defined Benefit Plan | Expense for employer portion of PERF – Defined benefit plans charged to an employee’s cost distribution accounts to recover the costs to be remitted to the PERF program |
| 512090 | Perf – Annuity Savings | Expense for employer portion of PERF – Annuity savings plans charged to an employee’s cost distribution accounts to recover the costs to be remitted to the PERF annuity program |
| 512095 | Civil Service Retirement | Expense for employer portion of Civil Service Retirement plans charged to an employee’s cost distribution accounts to recover the costs to be remitted to the civil service retirement program |
| 512100 | Social Security | Expense for employer portion of social security payments that are charged to an exempt employee’s cost distribution accounts to recover the costs to be remitted to the federal government for the employer’s portion of social security |
| 512101 | Social Security – Biweekly | Expense for employer portion of social security payments that are charged to a biweekly employee’s cost distribution accounts to recover the costs to be remitted to the federal government for the employer’s portion of social security |
| 512104 | Medicare – Biweekly | Expense for employer portion of Medicare tax that is charged to a biweekly employee’s cost distribution accounts to recover the tax to be remitted to the federal government for the employer’s portion of Medicare |
| 512105 | Medicare | Expense for employer portion of Medicare tax that is charged to an exempt employee’s cost distribution accounts to recover the tax to be remitted to the federal government for the employer’s portion of Medicare |
| 512106 | Foreign Employee Taxes & Benefits | Expense for employer portion of foreign employment taxes and benefits that is charged to an employee’s cost distribution account to recover costs to be remitted to foreign governments. Used by Purdue International (PII). |
| 512900 | Recharge Subsidy Fringes | Expense to subsidize fringes on a recharge activity in accordance with the recharge procedure manual. The subsidy may be processed continually throughout the fiscal year by charging the subsidy account on the monthly intramural invoice voucher, using a set rate per unit for each subsidized departmental transaction. Alternatively, the subsidy may be billed to the subsidizing account on a special intramural invoice voucher periodically or even just once a year. |
TRANSACTION DETAIL
Document Types: Payroll Posting (ZY)
Payroll Corrections (ZX)
Payroll Accruals (ZW)
Payroll Corrections (ZX)
Payroll Accruals (ZW)
FM Module Info: Debit general ledger listed above
FI Module Info: Debit general ledger listed above
Credit to AP Balance account
Credit to AP Balance account
| Owner | Document Types | FM Module Info | FI Module Info |
|---|---|---|---|
| Payroll Posting (ZY) Payroll Corrections (ZX) Payroll Accruals (ZW) | Debit general ledger listed above | Debit general ledger listed above Credit to AP Balance account |
Overhead
This includes indirect costs related to SPS, ITaP common good costs, overhead costs, and recharge subsidy costs.
Indirect Cost – SPS
PURPOSE
- Expenses for space rental related to leases or contracts but not for space rental for events.
- Expenses for land rental payments.
GENERAL LEDGER/COMMITMENT ITEM
Commitment Item: 541005
Commitment Item Name Long: Indirect Cost Sponsored Programs
Description : Expenses for percent charged to grant expenditures to recover indirect costs that are not allowable to be direct billed to a grant. The percent is based on a cost study and can be limited based on sponsor guidelines. This should net to zero at the university level with 429010.
| Commitment Item | Commitment Item Name Long | Description |
|---|---|---|
| 541005 | Indirect Cost Sponsored Programs | Expenses for percent charged to grant expenditures to recover indirect costs that are not allowable to be direct billed to a grant. The percent is based on a cost study and can be limited based on sponsor guidelines. This should net to zero at the university level with 429010. |
TRANSACTION DETAIL
Owner: Managerial Accounting
Document Types: Facilities and Admin (GF)
FM Module Info: Debit 541005Credit 429010
FI Module Info: Debit 541005Credit 429010
| Owner | Document Types | FM Module Info | FI Module Info |
|---|---|---|---|
| Managerial Accounting | Facilities and Admin (GF) | Debit 541005Credit 429010 | Debit 541005Credit 429010 |
ITAP Common Good Cost
PURPOSE
Expense for IT provided services charged annually. This is a per person price for a basic package of services and is charged to departments based on the number of regular staff in a department. The package includes; phone device and supporting software, voicemail, departmental fax lines, WebEx conferencing service, Meet me conference lines, wired and wireless network connections and more. This should net to zero at the university level with 420220.
GENERAL LEDGER/COMMITMENT ITEM
Commitment Item: 530110
Commitment Item Name Long: ITaP Common Good Tel/Data Services
Description : Expense for IT provided services charged annually. This is a per person price for a basic package of services and is charged to departments based on the number of regular staff in a department. The package includes; phone device and supporting software, voicemail, departmental fax lines, WebEx conferencing service, Meet me conference lines, wired and wireless network connections and more. This should net to zero at the university lever with 420220.
| Commitment Item | Commitment Item Name Long | Description |
|---|---|---|
| 530110 | ITaP Common Good Tel/Data Services | Expense for IT provided services charged annually. This is a per person price for a basic package of services and is charged to departments based on the number of regular staff in a department. The package includes; phone device and supporting software, voicemail, departmental fax lines, WebEx conferencing service, Meet me conference lines, wired and wireless network connections and more. This should net to zero at the university lever with 420220. |
TRANSACTION DETAIL
Owner: ITaP
Document Types: Intramural Invoice Voucher (JN)JV Account document (SA)
FM Module Info: Debit 530110 (ITaP Common Good)Credit 420220 (ITaP Common Good)
FI Module Info: Debit 530110 (ITaP Common Good)Credit 420220 (ITaP Common Good)
| Owner | Document Types | FM Module Info | FI Module Info |
|---|---|---|---|
| ITaP | Intramural Invoice Voucher (JN)JV Account document (SA) | Debit 530110 (ITaP Common Good)Credit 420220 (ITaP Common Good) | Debit 530110 (ITaP Common Good)Credit 420220 (ITaP Common Good) |
Overhead Costs
PURPOSE
To record administrative expenses for departments receiving services from a centralized area. Examples: Regionals, Continuing Education, etc.
GENERAL LEDGER/COMMITMENT ITEM
Commitment Item: 541010
Commitment Item Name Long: Admin. Charges Financial Aid
Description : Expenses for administrative charges charged for financial aid income. This should be net to zero at the university level with 445020 Financial Aid.
Commitment Item: 541015
Commitment Item Name Long: Administrative Charges – Regionals
Description : Expenses for administrative charges charged to the regional campuses by the main campus to cover administrative services provided to the regional campuses by the West Lafayette campus. This should be net to zero at the university level with 430010.
Commitment Item: 541025
Commitment Item Name Long: Cont. Ed. Inst. Charges
Description : Expenses for overhead applied by Digital Education and similar departments to recover the Universities administrative costs of the continuing education program. This should net to zero at the university level with 430030 Continuing Education Instruction Recovery.
Commitment Item: 541027
Commitment Item Name Long: Distance Learning Central University Charge
Description : Expense for assessing overhead to Distance Learning that is allocated to University Central account. This should net to zero at the university level with 430035 Prof Maters Distribution
Commitment Item: 541050
Commitment Item Name Long: Gen Admin Charges-Aux. Ent.
Description : Expenses for overhead for general administration that is charged to units from a central administrative area. This along with 541080 should net to zero at the university level with 430020 Auxiliary Enterprises.
Commitment Item: 541075
Commitment Item Name Long: Continuing Education Department Charges
Description : Expenses for overhead applied by Digital Education to recover the Digital education department’s portion of administrative costs of the continuing education program. This should net to zero at the university level with 430040 Continuing Education Department Recovery.
Commitment Item: 541080
Commitment Item Name Long: Scholarship Charges – Auxiliary Enterprises
Description : Expenses for scholarships paid by the student life area. This along with 541050 should net to zero at the university level with 430020 Auxiliary Enterprises.
Commitment Item: 541090
Commitment Item Name Long: Institutional Support
Description : Expenses for subsidies allocated from the University general fund in support of specific athletics and athletic scholarships. This should net to zero at the university level with 430050. ATHLETIC USE
| Commitment Item | Commitment Item Name Long | Description |
|---|---|---|
| 541010 | Admin. Charges Financial Aid | Expenses for administrative charges charged for financial aid income. This should be net to zero at the university level with 445020 Financial Aid. |
| 541015 | Administrative Charges – Regionals | Expenses for administrative charges charged to the regional campuses by the main campus to cover administrative services provided to the regional campuses by the West Lafayette campus. This should be net to zero at the university level with 430010. |
| 541025 | Cont. Ed. Inst. Charges | Expenses for overhead applied by Digital Education and similar departments to recover the Universities administrative costs of the continuing education program. This should net to zero at the university level with 430030 Continuing Education Instruction Recovery. |
| 541027 | Distance Learning Central University Charge | Expense for assessing overhead to Distance Learning that is allocated to University Central account. This should net to zero at the university level with 430035 Prof Maters Distribution |
| 541050 | Gen Admin Charges-Aux. Ent. | Expenses for overhead for general administration that is charged to units from a central administrative area. This along with 541080 should net to zero at the university level with 430020 Auxiliary Enterprises. |
| 541075 | Continuing Education Department Charges | Expenses for overhead applied by Digital Education to recover the Digital education department’s portion of administrative costs of the continuing education program. This should net to zero at the university level with 430040 Continuing Education Department Recovery. |
| 541080 | Scholarship Charges – Auxiliary Enterprises | Expenses for scholarships paid by the student life area. This along with 541050 should net to zero at the university level with 430020 Auxiliary Enterprises. |
| 541090 | Institutional Support | Expenses for subsidies allocated from the University general fund in support of specific athletics and athletic scholarships. This should net to zero at the university level with 430050. ATHLETIC USE |
TRANSACTION DETAIL
Document Types: Other Bank Credit (CB)Intramural Invoice Voucher (JN)JV Account document (SA)
FM Module Info: Debit general ledger from the list aboveCredit revenue general ledger related to Overhead Recovery
FI Module Info: Debit general ledger from the list aboveCredit revenue general ledger related to Overhead Recovery
| Owner | Document Types | FM Module Info | FI Module Info |
|---|---|---|---|
| Other Bank Credit (CB)Intramural Invoice Voucher (JN)JV Account document (SA) | Debit general ledger from the list aboveCredit revenue general ledger related to Overhead Recovery | Debit general ledger from the list aboveCredit revenue general ledger related to Overhead Recovery |
Recharge Subsidy Costs
PURPOSE
To record subsidy expense for departments/central areas who provide a subsidy for an approved recharge activity.
GENERAL LEDGER/COMMITMENT ITEM
Commitment Item: 523110
Commitment Item Name Long: Recharge Subsidy
Description : Expense to subsidize non salary and wage or fringes on a recharge activity in accordance with the recharge procedure manual. The subsidy may be processed continually throughout the fiscal year by charging the subsidy account on the monthly intramural invoice voucher, using a set rate per unit for each subsidized departmental transaction. Alternatively, the subsidy may be billed to the subsidizing account on a special intramural invoice voucher periodically or even just once a year. This should net to zero at the university level with 433080 Recharge Subsidy Income.
Commitment Item: 541825
Commitment Item Name Long: PII Subsidy Expense
Description : Expense to subsidize for Purdue International. This should net to zero at a University level with 433115 PII Subsidy Income.
| Commitment Item | Commitment Item Name Long | Description |
|---|---|---|
| 523110 | Recharge Subsidy | Expense to subsidize non salary and wage or fringes on a recharge activity in accordance with the recharge procedure manual. The subsidy may be processed continually throughout the fiscal year by charging the subsidy account on the monthly intramural invoice voucher, using a set rate per unit for each subsidized departmental transaction. Alternatively, the subsidy may be billed to the subsidizing account on a special intramural invoice voucher periodically or even just once a year. This should net to zero at the university level with 433080 Recharge Subsidy Income. |
| 541825 | PII Subsidy Expense | Expense to subsidize for Purdue International. This should net to zero at a University level with 433115 PII Subsidy Income. |
TRANSACTION DETAIL
- Document Type: JV Account document (SA), Intramural Invoice voucher (JN)
- FM
- Debit GL above, Credit revenue GL for related Recharge Subsidy Income
- FI
- Debit GL above, Credit revenue GL for related Recharge Subsidy Income
Document Types: Intramural Invoice Voucher (JN)
JV Account document (SA)
JV Account document (SA)
FM Module Info: Debit general ledger from the list aboveCredit revenue general ledger related to Recharge Subsidy Income
FI Module Info: Debit general ledger from the list above
Credit revenue general ledger related to Recharge Subsidy Income
Credit revenue general ledger related to Recharge Subsidy Income
| Owner | Document Types | FM Module Info | FI Module Info |
|---|---|---|---|
| Intramural Invoice Voucher (JN) JV Account document (SA) | Debit general ledger from the list aboveCredit revenue general ledger related to Recharge Subsidy Income | Debit general ledger from the list above Credit revenue general ledger related to Recharge Subsidy Income |
Salaries and Wages
Scholarships, Fellowships, & Awards
Student Aid – Agency
PURPOSE
- Student Aid – Agency “expenditures” on 558999 is used ONLY to budget Outside Student Aid on a dummy fund and fund center (69999999 Budget University Scholar 1098002000 558999 Student Aid – Agency NOT-RELEVANT). Therefore, in general, Student aid – Agency amounts DO NOT flow from the balance sheet to the CAT 3 expense and revenue accounts.
- This “dummy” budget entry was first created for FY 17 and FY 18 BOT Budget reporting purposes only.
- Note: For FY 19 budget, we created “dummy” budget entries, but for BOT reporting, the entries were filtered out and NOT reported.
- Because this is only a “dummy” expenditure budget entry, do not anticipate posted SOFA Trend YTD “expenditure” activity on the Cat 3: Student Aid – Agency. Transactions that do post should be reviewed by Accounting
- Agency fund award/scholarship recipients are chosen by an external entity (what distinguishes from PU Operating). Outside aid disbursement runs through the Agency fund (in theory PU agency funds are just a pass through) to help insure that we over package/over award to the student.
- In general, the actual “expenditures” for 13XXXXXX Outside Student Aid will post on the appropriate Agency funds and balance sheet GL’s.
- For state programs individual funds have been used to track and manage aid by academic year (last 4 digits).
- Prior to FY 18, we had one fund for the academic year, shared by all three campuses. One fund, many campuses.
- For FY 18 we subdivided into individual agency funds with Fund Master Cost Centers for each campus, in order to isolate each campuses activity.
GENERAL LEDGER/COMMITMENT ITEM
Commitment Item: 558999
Commitment Item Name Long: Student Aid – Agency (budget only)
Description : Revenue for outside agency scholarships awarded to students and processed through agency account as a liability
| Commitment Item | Commitment Item Name Long | Description |
|---|---|---|
| 558999 | Student Aid – Agency (budget only) | Revenue for outside agency scholarships awarded to students and processed through agency account as a liability |
BALANCE SHEET GENERAL LEDGER ACCOUNTS
Commitment Item: 204320
Commitment Item Name Long: Unapplied Financial Aid – Banner
Description : Unearned Revenue for Unapplied Financial Aid within Banner
Commitment Item: 201180
Commitment Item Name Long: National Merit Scholarships
Description :
Commitment Item: 201181
Commitment Item Name Long: Part-Time Higher Education
Description :
Commitment Item: 201182
Commitment Item Name Long: National Guard Grant
Description :
Commitment Item: 201183
Commitment Item Name Long: 21st Century Scholarship
Description :
Commitment Item: 201184
Commitment Item Name Long: Child-Deceased/Disabled Vet
Description :
Commitment Item: 201185
Commitment Item Name Long: Minority Teaching Scholarship
Description :
Commitment Item: 201186
Commitment Item Name Long: Mitch Daniels Scholarship
Description :
Commitment Item: 201187
Commitment Item Name Long: Frank O’Bannon HEA
Description :
Commitment Item: 201188
Commitment Item Name Long: Next Gen Ed Scholarship
Description :
Commitment Item: 201189
Commitment Item Name Long: Vocational Rehab
Description :
Commitment Item: 201190
Commitment Item Name Long: Multi-State Awards
Description :
Commitment Item: 201141
Commitment Item Name Long: Stafford Loan – Disbursement
Description : Disbursement for Stafford Loans
Commitment Item: 201151
Commitment Item Name Long: Outside Awards – Disbursement
Description : Disbursement for Outside Awards
| Commitment Item | Commitment Item Name Long | Description |
|---|---|---|
| 204320 | Unapplied Financial Aid – Banner | Unearned Revenue for Unapplied Financial Aid within Banner |
| 201180 | National Merit Scholarships | |
| 201181 | Part-Time Higher Education | |
| 201182 | National Guard Grant | |
| 201183 | 21st Century Scholarship | |
| 201184 | Child-Deceased/Disabled Vet | |
| 201185 | Minority Teaching Scholarship | |
| 201186 | Mitch Daniels Scholarship | |
| 201187 | Frank O’Bannon HEA | |
| 201188 | Next Gen Ed Scholarship | |
| 201189 | Vocational Rehab | |
| 201190 | Multi-State Awards | |
| 201141 | Stafford Loan – Disbursement | Disbursement for Stafford Loans |
| 201151 | Outside Awards – Disbursement | Disbursement for Outside Awards |
OUTSTANDING ITEMS/QUESTIONS
Tracking element is needed (e.g. I/O) for reconciliation to identify activity by fiscal year. This will be used to reconcile between Banner, SAP, & State of Indiana Scholar track system.
TRANSACTION DETAIL
Document Type: Bursar Banner (BB)
Finance (FI) Balance Sheet entries:
*Note that Banner has an application of payment process that takes place to apply payments and charges together within the system. This entry is reflected above in the “Banner Application of Payment” columns
*204320 is a clearing account for unapplied financial aid.
Student Scholarships, Fellowships & Award
PURPOSE
To record expenses for student scholarships, fellowships, and awards and prizes.
GENERAL LEDGER/COMMITMENT ITEM
Commitment Item: 558030
Commitment Item Name Long: Awards & Prizes – Student
Description : Expenses for student awards and prizes
Commitment Item: 533625
Commitment Item Name Long: Tuition And Fees
Description : Expenses for student related tuition and fees paid
Commitment Item: 558050
Commitment Item Name Long: Athlete Book Allowance
Description : Expenses for Athlete book allowance provided. ATHLETIC UES
Commitment Item: 558900
Commitment Item Name Long: Tuition Discount Expense
Description : Expenses for tuition discount expenses
Commitment Item: 558020
Commitment Item Name Long: Undergraduate Scholarship
Description : Expenses for undergraduate student scholarships
Commitment Item: 558060
Commitment Item Name Long: Graduate Scholarships
Description : Expenses for graduate student scholarships
Commitment Item: 558010
Commitment Item Name Long: Stipends/Fellowships
Description : Expenses for a fixed sum of money paid periodically to
defray expenses for students or visitors.
defray expenses for students or visitors.
| Commitment Item | Commitment Item Name Long | Description |
|---|---|---|
| 558030 | Awards & Prizes – Student | Expenses for student awards and prizes |
| 533625 | Tuition And Fees | Expenses for student related tuition and fees paid |
| 558050 | Athlete Book Allowance | Expenses for Athlete book allowance provided. ATHLETIC UES |
| 558900 | Tuition Discount Expense | Expenses for tuition discount expenses |
| 558020 | Undergraduate Scholarship | Expenses for undergraduate student scholarships |
| 558060 | Graduate Scholarships | Expenses for graduate student scholarships |
| 558010 | Stipends/Fellowships | Expenses for a fixed sum of money paid periodically to defray expenses for students or visitors. |
TRANSACTION DETAIL
Document Types: Vendor Invoice (KR)Bursar Banner (BB)JV Account Document (SA)
FM Module Info: Debit general ledger from the list above
FI Module Info: Debit expense general ledger from the list aboveCredit cash
| Owner | Document Types | FM Module Info | FI Module Info |
|---|---|---|---|
| Vendor Invoice (KR)Bursar Banner (BB)JV Account Document (SA) | Debit general ledger from the list above | Debit expense general ledger from the list aboveCredit cash |
Supplies and Services
Dues, Subscriptions, and Memberships
PURPOSE
Expenses related to Dues, Subscriptions, and Memberships.
GENERAL LEDGER/COMMITMENT ITEM
Commitment Item: 533620
Commitment Item Name Long: Memberships – Institutional
Description : Expenses for memberships for the institution (i.e. Chamber
of Commerce, etc.)
of Commerce, etc.)
Commitment Item: 533645
Commitment Item Name Long: Memberships-Individual
Description : Expenses for memberships and dues for individual.
Commitment Item: 524035
Commitment Item Name Long: Subscriptions
Description : Expenses for reference materials, magazine, and newspapers,
online periodical
online periodical
| Commitment Item | Commitment Item Name Long | Description |
|---|---|---|
| 533620 | Memberships – Institutional | Expenses for memberships for the institution (i.e. Chamber of Commerce, etc.) |
| 533645 | Memberships-Individual | Expenses for memberships and dues for individual. |
| 524035 | Subscriptions | Expenses for reference materials, magazine, and newspapers, online periodical |
REFERENCE MATERIAL
- Commitment Item Decision Tree (Accounting Services, Non-payroll Transactions, Resources (at the far right))
- Membership Policy, Promotional and Marketing Expenditure Guidelines, among other references and resources on the Procurement website.
- FM or Cognos transaction listing reports can be use such as All-Posting T-code FMRP_RFFMEP1AX or Cognos Transaction Listing report.
CAUTIONS: Subscriptions and memberships-individual are on the Questionable Commitment Items
TRANSACTION DETAIL
Document Types: Vendor Invoice (KR)P Cards (PC)Good Receipt (WE)JV Account Document (SA)Cash Receipts (CE)
FM Module Info: An expense will record on the department receiving the benefit of the expense with a resulting decrease in their available balance.
FI Module Info: Debit will be against one of the above listed expense general ledger accountsCredit will be against Cash
Grants Management Module Info: An expense will record on the grant with a resulting decrease in their available balance.
| Owner | Document Types | FM Module Info | FI Module Info | Grants Management Module Info |
|---|---|---|---|---|
| Vendor Invoice (KR)P Cards (PC)Good Receipt (WE)JV Account Document (SA)Cash Receipts (CE) | An expense will record on the department receiving the benefit of the expense with a resulting decrease in their available balance. | Debit will be against one of the above listed expense general ledger accountsCredit will be against Cash | An expense will record on the grant with a resulting decrease in their available balance. |
Energy & Utilities
PURPOSE
To record expenses related to physical facilities utilities items.
GENERAL LEDGER/COMMITMENT ITEM
526020
Electricity
Expenses for electricity utilities
526030
Natural Gas Utilities
Expenses for gas used in power or heat production. NOT to
be used for scientific gasses or gas for transportation.
be used for scientific gasses or gas for transportation.
526040
Water Expenses
Expenses for water utility. This includes water utility expenses,
water treatment chemicals, boiler chemicals, cooling tower
chemicals and chilled water chemicals. This is not to be
used for water beverages.
water treatment chemicals, boiler chemicals, cooling tower
chemicals and chilled water chemicals. This is not to be
used for water beverages.
526050
Sewage Disposal
Expenses for sewage
526070
Heating Oil-Diesel
Expenses for heating oil-diesel to run boilers in power plant
operations – Physical Facilities Only
operations – Physical Facilities Only
526080
Limestone
Expenses for limestone to be used in power plant operation
to produce heat. Physical Facilities Only.
to produce heat. Physical Facilities Only.
526090
Lp Gas
Expenses LP gas for heating and cooling
526130
CFB Coal
Expense for CFB coal to be used in power plant operations to
produce heat and steam. Primarily used by Physical
Facilities
produce heat and steam. Primarily used by Physical
Facilities
526140
Water Treatment Chemicals
Expense for all chemical costs for potable water. These
costs must be tracked separately for compliance for IDEM
regulatory reports.
costs must be tracked separately for compliance for IDEM
regulatory reports.
526150
Boiler Chemicals
Expense for all chemical costs for boilers, cooling towers,
and chilled water chemicals. Reverse Osmosis Rentals
and chilled water chemicals. Reverse Osmosis Rentals
528080
Ash Removal
Expense for ash removal
| 526020 | Electricity | Expenses for electricity utilities |
| 526030 | Natural Gas Utilities | Expenses for gas used in power or heat production. NOT to be used for scientific gasses or gas for transportation. |
| 526040 | Water Expenses | Expenses for water utility. This includes water utility expenses, water treatment chemicals, boiler chemicals, cooling tower chemicals and chilled water chemicals. This is not to be used for water beverages. |
| 526050 | Sewage Disposal | Expenses for sewage |
| 526070 | Heating Oil-Diesel | Expenses for heating oil-diesel to run boilers in power plant operations – Physical Facilities Only |
| 526080 | Limestone | Expenses for limestone to be used in power plant operation to produce heat. Physical Facilities Only. |
| 526090 | Lp Gas | Expenses LP gas for heating and cooling |
| 526130 | CFB Coal | Expense for CFB coal to be used in power plant operations to produce heat and steam. Primarily used by Physical Facilities |
| 526140 | Water Treatment Chemicals | Expense for all chemical costs for potable water. These costs must be tracked separately for compliance for IDEM regulatory reports. |
| 526150 | Boiler Chemicals | Expense for all chemical costs for boilers, cooling towers, and chilled water chemicals. Reverse Osmosis Rentals |
| 528080 | Ash Removal | Expense for ash removal |
REFERENCE MATERIAL
- Payment tracking, coal burn report, FYXX EU Budget to Actual Report U XX-2018 RTP Bill (large account reconciliation),
- Payment tracking, FYXX EU Budget to Actual Report
- Payment tracking, FYXX EU Budget to Actual Report; hedge reports
TRANSACTION DETAIL
Owner: Physical Facilities
Document Types: Vendor Invoice (KR)Cash Receipts (CE)JV Account Document (SA)Transfer form PSCD (ZA)Intramural Invoice Voucher (JN)Other Bank Credit (CB)
FM Module Info: Expenses post to the department fund/CC/IO combo incurring the expenses
FI Module Info: Debit expense general ledger from the list aboveCredit to Cash
| Owner | Document Types | FM Module Info | FI Module Info |
|---|---|---|---|
| Physical Facilities | Vendor Invoice (KR)Cash Receipts (CE)JV Account Document (SA)Transfer form PSCD (ZA)Intramural Invoice Voucher (JN)Other Bank Credit (CB) | Expenses post to the department fund/CC/IO combo incurring the expenses | Debit expense general ledger from the list aboveCredit to Cash |
Information Technology
PURPOSE
Record expenses for Information Technology-used for purchases related to computers, software, and other information technology related transactions.
GENERAL LEDGER/COMMITMENT ITEM
Commitment Item: 533310
Commitment Item Name Long: Audio Visual Supplies & Services
Description : Expense for audio visual supplies and services
Commitment Item: 536025
Commitment Item Name Long: Minor Equipment – AV Material
Description : Expenses for non-capital items costing <$4,999 associated with audio visual equipment
Commitment Item: 524070
Commitment Item Name Long: Computer Supplies
Description : Expenses for computers supplies such as cables, lap top bags, keyboards, mouse, etc.
Commitment Item: 534235
Commitment Item Name Long: Server Repair
Description :
Commitment Item: 536030
Commitment Item Name Long: Minor Equipment – Hardware
Description : Expenses for non-capital items costing <$4,999 associated with computers (software, hardware, server, work station, network, etc.)
Commitment Item: 530005
Commitment Item Name Long: Telephone & Cellular Rental
Description : Expenses for telephone Tolls Telegrams , Phone Install Rep & Service , Local Telephone Service , Telephone Time & Material , Long Distance Service, Rentals of Equipment
Commitment Item: 530010
Commitment Item Name Long: Telephone Tolls & Telegrams
Description :
Commitment Item: 530015
Commitment Item Name Long: Data Transmission Charges
Description : Expenses for service costs for transfer of data or internet provided by outside vendors (Wintek, Gigapop, Comcast, etc.)
Commitment Item: 530055
Commitment Item Name Long: Purdue Info Connection
Description : Expenses for telephone and network supplemental billings for services not provided under common good annual charge
Commitment Item: 539120
Commitment Item Name Long: Telephone & Network Infrastructure
Description : Expenses for IT department to install data and telecommunication infrastructure to construction projects
Commitment Item: 532030
Commitment Item Name Long: Rent-Non-Capital. Computing Equipment
Description : Expenses for rentals and maintenance of computing equipment
Commitment Item: 532505
Commitment Item Name Long: Maintenance Contract – Computer
Description : Expenses for maintenance computer hardware
Commitment Item: 532510
Commitment Item Name Long: Maintenance Contract – Software
Description : Expenses for maintenance computer software
Commitment Item: 533255
Commitment Item Name Long: Computer Services
Description : Expenses for IT services provided internally or externally such as hosting, support, storage, etc. (not including common good or telephone/network supplemental billings billed as Purdue Info Connection)
Commitment Item: 533631
Commitment Item Name Long: Cluster Services
Description : Expenses for IT computer cluster purchases
Commitment Item: 533635
Commitment Item Name Long: Cable TV/Svc/license
Description : Expenses for cable or satellite TV charges
Commitment Item: 536035
Commitment Item Name Long: Minor Equipment – Software
Description : Expenses for software purchases that are non-capital
Commitment Item: 530105
Commitment Item Name Long: Technology Allowance
Description : Expenses for technology allowances paid to employees for personal cellular/device reimbursement
| Commitment Item | Commitment Item Name Long | Description |
|---|---|---|
| 533310 | Audio Visual Supplies & Services | Expense for audio visual supplies and services |
| 536025 | Minor Equipment – AV Material | Expenses for non-capital items costing <$4,999 associated with audio visual equipment |
| 524070 | Computer Supplies | Expenses for computers supplies such as cables, lap top bags, keyboards, mouse, etc. |
| 534235 | Server Repair | |
| 536030 | Minor Equipment – Hardware | Expenses for non-capital items costing <$4,999 associated with computers (software, hardware, server, work station, network, etc.) |
| 530005 | Telephone & Cellular Rental | Expenses for telephone Tolls Telegrams , Phone Install Rep & Service , Local Telephone Service , Telephone Time & Material , Long Distance Service, Rentals of Equipment |
| 530010 | Telephone Tolls & Telegrams | |
| 530015 | Data Transmission Charges | Expenses for service costs for transfer of data or internet provided by outside vendors (Wintek, Gigapop, Comcast, etc.) |
| 530055 | Purdue Info Connection | Expenses for telephone and network supplemental billings for services not provided under common good annual charge |
| 539120 | Telephone & Network Infrastructure | Expenses for IT department to install data and telecommunication infrastructure to construction projects |
| 532030 | Rent-Non-Capital. Computing Equipment | Expenses for rentals and maintenance of computing equipment |
| 532505 | Maintenance Contract – Computer | Expenses for maintenance computer hardware |
| 532510 | Maintenance Contract – Software | Expenses for maintenance computer software |
| 533255 | Computer Services | Expenses for IT services provided internally or externally such as hosting, support, storage, etc. (not including common good or telephone/network supplemental billings billed as Purdue Info Connection) |
| 533631 | Cluster Services | Expenses for IT computer cluster purchases |
| 533635 | Cable TV/Svc/license | Expenses for cable or satellite TV charges |
| 536035 | Minor Equipment – Software | Expenses for software purchases that are non-capital |
| 530105 | Technology Allowance | Expenses for technology allowances paid to employees for personal cellular/device reimbursement |
REFERENCE MATERIAL
- Commitment Item Decision Tree (Accounting Services, Non-payroll Transactions, Resources (at the far right))
TRANSACTION DETAIL
Document Types: Vendor Invoice (KR)
P Cards (PC)
JV Account Document (SA)
Goods Receipt (WE)
Intramural Invoice Voucher (JN)
P Cards (PC)
JV Account Document (SA)
Goods Receipt (WE)
Intramural Invoice Voucher (JN)
FM Module Info: Expenses post to the department fund/CC/IO combo incurring the expenses
FI Module Info: Debit expense general ledger from the list above
Credit to Cash
Credit to Cash
| Owner | Document Types | FM Module Info | FI Module Info |
|---|---|---|---|
| Vendor Invoice (KR) P Cards (PC) JV Account Document (SA) Goods Receipt (WE) Intramural Invoice Voucher (JN) | Expenses post to the department fund/CC/IO combo incurring the expenses | Debit expense general ledger from the list above Credit to Cash |
Merchandise for Resale
PURPOSE
To record expenses by units who have purchased a product with the intent to sell it to their customer for revenue.
- Units that sell food or drink across campus are the primary users of this CAT3.
- Transportation also uses this for wiper blades, batteries, oil changes, and other items needed for vehicle services and repairs (many of these reflecting in the ‘other’ category so there may be value in a GL for this category).
- Clothing, office/school supplies, and other retail items are also captured here.
GENERAL LEDGER/COMMITMENT ITEM
Commitment Item: 521005
Commitment Item Name Long: Foods – General
Description : Expenses for culinary recharge
Commitment Item: 521010
Commitment Item Name Long: Prepared Foods
Description : Expenses for prepared food for resale
Commitment Item: 521011
Commitment Item Name Long: Packaged Retail
Description : Expenses for packaged food for resale
Commitment Item: 521012
Commitment Item Name Long: Packaged On the Go
Description : Expenses for packaged food on the go for resale
Commitment Item: 521015
Commitment Item Name Long: Meat
Description : Expenses for meat for resale
Commitment Item: 521025
Commitment Item Name Long: Beverages
Description : Expenses for beverages for resale
Commitment Item: 521030
Commitment Item Name Long: Dairy & Eggs
Description : Expenses for dairy and eggs for resale
Commitment Item: 521035
Commitment Item Name Long: Bread-Pastries-desserts
Description : Expenses for bread, pastries and desserts for resale
Commitment Item: 521040
Commitment Item Name Long: Produce
Description : Expenses for produce for resale
Commitment Item: 521046
Commitment Item Name Long: FS Processed
Description : Expenses for food stores processed for resale
Commitment Item: 521060
Commitment Item Name Long: Groceries
Description : Expenses for groceries for resale
Commitment Item: 521065
Commitment Item Name Long: Sweets
Description : Expenses for sweets for resale
Commitment Item: 521070
Commitment Item Name Long: Disposables
Description : Expenses for disposable resale products
Commitment Item: 521075
Commitment Item Name Long: Beer
Description : Expenses for beer for resale
Commitment Item: 521080
Commitment Item Name Long: Wine
Description : Expense for wine purchase for Wine appreciation class and wine conference; Beverage Operations – purchase of wine for sale on campus at restaurants/other venues – Used by Department of Food Science
Commitment Item: 521085
Commitment Item Name Long: Spirits
Description : Expense for alcohol purchase for Wine appreciation class and wine conference; Beverage Operations – purchase of alcohol for sale on campus at restaurants/other venues – Used by Department of Food Science
Commitment Item: 521090
Commitment Item Name Long: Other Foods
Description : Expenses for other food for resale
Commitment Item: 521095
Commitment Item Name Long: Snacks
Description : Expenses for snacks for resale
Commitment Item: 521115
Commitment Item Name Long: School Supplies
Description : Expenses for school supplies for resale
Commitment Item: 521120
Commitment Item Name Long: Health & Beauty Products
Description : Expenses for health and beauty projects for resale
Commitment Item: 521205
Commitment Item Name Long: Bowling & Billiard Supplies
Description : Expenses for bowling and billiard supplies
Commitment Item: 521900
Commitment Item Name Long: Merchandise For Resale – Other
Description : Expenses for other non-food items for resale
| Commitment Item | Commitment Item Name Long | Description |
|---|---|---|
| 521005 | Foods – General | Expenses for culinary recharge |
| 521010 | Prepared Foods | Expenses for prepared food for resale |
| 521011 | Packaged Retail | Expenses for packaged food for resale |
| 521012 | Packaged On the Go | Expenses for packaged food on the go for resale |
| 521015 | Meat | Expenses for meat for resale |
| 521025 | Beverages | Expenses for beverages for resale |
| 521030 | Dairy & Eggs | Expenses for dairy and eggs for resale |
| 521035 | Bread-Pastries-desserts | Expenses for bread, pastries and desserts for resale |
| 521040 | Produce | Expenses for produce for resale |
| 521046 | FS Processed | Expenses for food stores processed for resale |
| 521060 | Groceries | Expenses for groceries for resale |
| 521065 | Sweets | Expenses for sweets for resale |
| 521070 | Disposables | Expenses for disposable resale products |
| 521075 | Beer | Expenses for beer for resale |
| 521080 | Wine | Expense for wine purchase for Wine appreciation class and wine conference; Beverage Operations – purchase of wine for sale on campus at restaurants/other venues – Used by Department of Food Science |
| 521085 | Spirits | Expense for alcohol purchase for Wine appreciation class and wine conference; Beverage Operations – purchase of alcohol for sale on campus at restaurants/other venues – Used by Department of Food Science |
| 521090 | Other Foods | Expenses for other food for resale |
| 521095 | Snacks | Expenses for snacks for resale |
| 521115 | School Supplies | Expenses for school supplies for resale |
| 521120 | Health & Beauty Products | Expenses for health and beauty projects for resale |
| 521205 | Bowling & Billiard Supplies | Expenses for bowling and billiard supplies |
| 521900 | Merchandise For Resale – Other | Expenses for other non-food items for resale |
REFERENCE MATERIAL
- Commitment Item Decision Tree (Accounting Services, Non-payroll Transactions, Resources (at the far right))
- Membership Policy, Promotional and Marketing Expenditure Guidelines, among other references and resources on the Procurement website.
TRANSACTION DETAIL
Document Types: Vendor Invoice (KR)P Cards (PC)JV Account Document (SA)Goods Receipt (WE)Vendor Credit Memo (KG)MIRO (RE)
FM Module Info: An expense will be recorded on the department receiving the benefit of the expense with a resulting decrease in their available balance.
FI Module Info: Debit expense general ledger from the list aboveCredit to Cash
| Owner | Document Types | FM Module Info | FI Module Info |
|---|---|---|---|
| Vendor Invoice (KR)P Cards (PC)JV Account Document (SA)Goods Receipt (WE)Vendor Credit Memo (KG)MIRO (RE) | An expense will be recorded on the department receiving the benefit of the expense with a resulting decrease in their available balance. | Debit expense general ledger from the list aboveCredit to Cash |
Other Expenses
PURPOSE
Record expenses that do not apply to any other category.
GENERAL LEDGER/COMMITMENT ITEM
Commitment Item: 527000
Commitment Item Name Long: Voluntary Cost Sharing
Description : Expenses for tracking voluntary uncommitted cost sharing which is defined as institutional support provided by Purdue but not pledged formally in the proposal. Such cost sharing is made available and is not binding or auditable.
Commitment Item: 524080
Commitment Item Name Long: Programs
Description : Expenses for Programs for Convocations and WBAA
Commitment Item: 531010
Commitment Item Name Long: Awards – Non Scholarship
Description : Expenses for non-scholarship awards given in accordance the Gifts, Gratuities and Recognition Policy III.B.5. All awards need to have criteria and be within the policy. This can be used for monetary or material in nature.
Commitment Item: 533200
Commitment Item Name Long: Critic Teachers
Description : Expenses for critic/mentor teachers. Use this for payments made to experienced teachers who mentor Purdue student teachers. The Purdue student teachers are required to student teach as part of their degree. EDUCATION USE
Commitment Item: 533205
Commitment Item Name Long: Medical Insurance
Description : Expenses for medical insurance for fellowships, student athletes, and non-employees
Commitment Item: 533210
Commitment Item Name Long: Human Subject Payments
Description : Expenses for human subjects participating in various studies (cash payments and non-cash payments such as gift cards)
Commitment Item: 533345
Commitment Item Name Long: Guarantees Paid
Description : Expense for payments to visiting institutions for participating in athletic competitions. This includes per diem and/or Travel and meal expenses.
Commitment Item: 533360
Commitment Item Name Long: Performance Fee
Description : Expense for performers which come to the University, including Convocations.
Commitment Item: 533650
Commitment Item Name Long: Copyright & Franchise Expense
Description : Expense for copyright charges and fees
Commitment Item: 533655
Commitment Item Name Long: Franchise Fee
Description : Expense for franchise fees – primarily used by Student Life to pay the franchise fee to the brands. Example Villa or Freshens.
Commitment Item: 533660
Commitment Item Name Long: Franchise Mrktg Fee
Description : Expense for franchise marketing Fees – primarily used by Student Life to pay for the marketing fees to the brands. Example Villa or Freshens.
Commitment Item: 533805
Commitment Item Name Long: Production, Box Office, & Stage
Description : Expenses for house, box office, stage, plant and other expenses related to performances
Commitment Item: 541035
Commitment Item Name Long: Business Office
Description : Expense for allocating Business Office overhead. STUDENT LIFE USE
Commitment Item: 541040
Commitment Item Name Long: Food Purchasing – Student Life
Description : Expense for allocating food purchases. STUDENT LIFE USE
Commitment Item: 541045
Commitment Item Name Long: Director’s Office
Description : Expense for director’s office overhead allocation. STUDENT LIFE USE
Commitment Item: 541065
Commitment Item Name Long: Study Abroad Admin Charges
Description : Expense for study abroad administration fees
Commitment Item: 541070
Commitment Item Name Long: Card Services Fee
Description : Expense for fees charged card services. Use by student life
Commitment Item: 541810
Commitment Item Name Long: Billing Overdrafts
Description : SPS use – Used when running invoices when account is over drafted
Commitment Item: 541815
Commitment Item Name Long: Intellectual Property Fees
Description : Fees to represent the proper assignment of this growing activity for Industry Applied Research where prior negotiation happens on the handling of special IP considerations. Transferred to PRF for distribution.
Commitment Item: 541820
Commitment Item Name Long: PRF Support
Description : Expense for PRF support which includes office investment salaries and expenses paid by Treasury
Commitment Item: 543005
Commitment Item Name Long: Student Notes Charged Off
Description : Expense for Student Loan Annual Write-Off ? source of data ECSI Student Loan System.
Commitment Item: 543015
Commitment Item Name Long: Bad Debt Expense
Description : Expense for written off of bad debts uncollectible
Commitment Item: 543020
Commitment Item Name Long: Credit Card Fees
Description : Expense for credit card fees
Commitment Item: 543025
Commitment Item Name Long: Bank Service Charges
Description : Expense for bank service charges and fees
Commitment Item: 543030
Commitment Item Name Long: Federal Loans Cancelled
Description : Expense for federal Loans canceled. Used in student loan area
Commitment Item: 543031
Commitment Item Name Long: Institutional Loans Cancelled
Description : Expense for institutional loans cancelled. Used in the student loan area
Commitment Item: 543033
Commitment Item Name Long: System Write Off
Description : Expense for Write off of bad debts uncollectible (banner, FIAR)
Commitment Item: 543035
Commitment Item Name Long: PSCD Only – Write Off
Description : Accounts Receivable Annual (PSCD) Write-Off?
Commitment Item: 543040
Commitment Item Name Long: PSCD Charge Write Off
Description : Accounts Receivable Small Debit Balance Write-off? monthly write-off of balances or charges less that <$5 in aggregate
Commitment Item: 543045
Commitment Item Name Long: Credit & Collection Fees – Student Accounts
Description : Expense for fees associated with student credit and collections fees (Accurint skip tracing, Cohort letters, 60 day phone call, etc.)
Commitment Item: 543050
Commitment Item Name Long: Cohort Letters – Banner
Description : Expenses for loan cohort letters associated with the collection of loans through ECSI
Commitment Item: 543060
Commitment Item Name Long: 60 – Day Phone Call – Banner
Description : Expenses for phone calls associated with the collection of loans through ECSI
Commitment Item: 543070
Commitment Item Name Long: 30 – Day Letter Banner
Description : Expenses for 30 day loan letters associated with the collection of loans through ECSI
Commitment Item: 543075
Commitment Item Name Long: NSF Fees – ECSI
Description : Expense for not sufficient funds fees. This GL is specific to the student loans system ECSI.
Commitment Item: 546300
Commitment Item Name Long: Employee Meals
Description : Expense for meals provided for employees Student Life
Commitment Item: 546310
Commitment Item Name Long: Loss & Spoilage
Description : Expense for breakage, loss and spoilage
Commitment Item: 546320
Commitment Item Name Long: Promotions & Allowance
Description : Expense for promotional expenses in accordance with the university policy. Used primarily by student life.
Commitment Item: 546325
Commitment Item Name Long: Decorations
Description : Expense for holiday decorations, flowers, frames, pictures, rolls of paper for bulletin boards, etc.
Commitment Item: 546345
Commitment Item Name Long: Athletic Team Awards
Description : Expense for Athletic team awards. ATHLETIC USE
Commitment Item: 546440
Commitment Item Name Long: Federal Uniformed Guidance – Restricted Costs
Description : Expense for charges not allowable in the indirect cost study in accordance with
Commitment Item: 546445
Commitment Item Name Long: Sponsored Program Account Clearing
Description : Expense for clearing small balances to the Grant Balance Adjustment account and is included in the documentation, SPS Grant Closing Guide for Account Management.? An Acct assignment JV template has also been established for use in SAP called CLEARING SMALL BALANCE.?
Commitment Item: 546460
Commitment Item Name Long: Discounts Earned
Description : Reduction in expense due to payment to a vendor within specified payment terms
Commitment Item: 546480
Commitment Item Name Long: Participant Support – Other
Description : Expense for participant support not including travel or subsistence expense for participant/individuals who are not associated with Purdue University.
Commitment Item: 546900
Commitment Item Name Long: Other Expenses
Description : Utilize in situations where the items does not fit into another specified GL
| Commitment Item | Commitment Item Name Long | Description |
|---|---|---|
| 527000 | Voluntary Cost Sharing | Expenses for tracking voluntary uncommitted cost sharing which is defined as institutional support provided by Purdue but not pledged formally in the proposal. Such cost sharing is made available and is not binding or auditable. |
| 524080 | Programs | Expenses for Programs for Convocations and WBAA |
| 531010 | Awards – Non Scholarship | Expenses for non-scholarship awards given in accordance the Gifts, Gratuities and Recognition Policy III.B.5. All awards need to have criteria and be within the policy. This can be used for monetary or material in nature. |
| 533200 | Critic Teachers | Expenses for critic/mentor teachers. Use this for payments made to experienced teachers who mentor Purdue student teachers. The Purdue student teachers are required to student teach as part of their degree. EDUCATION USE |
| 533205 | Medical Insurance | Expenses for medical insurance for fellowships, student athletes, and non-employees |
| 533210 | Human Subject Payments | Expenses for human subjects participating in various studies (cash payments and non-cash payments such as gift cards) |
| 533345 | Guarantees Paid | Expense for payments to visiting institutions for participating in athletic competitions. This includes per diem and/or Travel and meal expenses. |
| 533360 | Performance Fee | Expense for performers which come to the University, including Convocations. |
| 533650 | Copyright & Franchise Expense | Expense for copyright charges and fees |
| 533655 | Franchise Fee | Expense for franchise fees – primarily used by Student Life to pay the franchise fee to the brands. Example Villa or Freshens. |
| 533660 | Franchise Mrktg Fee | Expense for franchise marketing Fees – primarily used by Student Life to pay for the marketing fees to the brands. Example Villa or Freshens. |
| 533805 | Production, Box Office, & Stage | Expenses for house, box office, stage, plant and other expenses related to performances |
| 541035 | Business Office | Expense for allocating Business Office overhead. STUDENT LIFE USE |
| 541040 | Food Purchasing – Student Life | Expense for allocating food purchases. STUDENT LIFE USE |
| 541045 | Director’s Office | Expense for director’s office overhead allocation. STUDENT LIFE USE |
| 541065 | Study Abroad Admin Charges | Expense for study abroad administration fees |
| 541070 | Card Services Fee | Expense for fees charged card services. Use by student life |
| 541810 | Billing Overdrafts | SPS use – Used when running invoices when account is over drafted |
| 541815 | Intellectual Property Fees | Fees to represent the proper assignment of this growing activity for Industry Applied Research where prior negotiation happens on the handling of special IP considerations. Transferred to PRF for distribution. |
| 541820 | PRF Support | Expense for PRF support which includes office investment salaries and expenses paid by Treasury |
| 543005 | Student Notes Charged Off | Expense for Student Loan Annual Write-Off ? source of data ECSI Student Loan System. |
| 543015 | Bad Debt Expense | Expense for written off of bad debts uncollectible |
| 543020 | Credit Card Fees | Expense for credit card fees |
| 543025 | Bank Service Charges | Expense for bank service charges and fees |
| 543030 | Federal Loans Cancelled | Expense for federal Loans canceled. Used in student loan area |
| 543031 | Institutional Loans Cancelled | Expense for institutional loans cancelled. Used in the student loan area |
| 543033 | System Write Off | Expense for Write off of bad debts uncollectible (banner, FIAR) |
| 543035 | PSCD Only – Write Off | Accounts Receivable Annual (PSCD) Write-Off? |
| 543040 | PSCD Charge Write Off | Accounts Receivable Small Debit Balance Write-off? monthly write-off of balances or charges less that <$5 in aggregate |
| 543045 | Credit & Collection Fees – Student Accounts | Expense for fees associated with student credit and collections fees (Accurint skip tracing, Cohort letters, 60 day phone call, etc.) |
| 543050 | Cohort Letters – Banner | Expenses for loan cohort letters associated with the collection of loans through ECSI |
| 543060 | 60 – Day Phone Call – Banner | Expenses for phone calls associated with the collection of loans through ECSI |
| 543070 | 30 – Day Letter Banner | Expenses for 30 day loan letters associated with the collection of loans through ECSI |
| 543075 | NSF Fees – ECSI | Expense for not sufficient funds fees. This GL is specific to the student loans system ECSI. |
| 546300 | Employee Meals | Expense for meals provided for employees Student Life |
| 546310 | Loss & Spoilage | Expense for breakage, loss and spoilage |
| 546320 | Promotions & Allowance | Expense for promotional expenses in accordance with the university policy. Used primarily by student life. |
| 546325 | Decorations | Expense for holiday decorations, flowers, frames, pictures, rolls of paper for bulletin boards, etc. |
| 546345 | Athletic Team Awards | Expense for Athletic team awards. ATHLETIC USE |
| 546440 | Federal Uniformed Guidance – Restricted Costs | Expense for charges not allowable in the indirect cost study in accordance with |
| 546445 | Sponsored Program Account Clearing | Expense for clearing small balances to the Grant Balance Adjustment account and is included in the documentation, SPS Grant Closing Guide for Account Management.? An Acct assignment JV template has also been established for use in SAP called CLEARING SMALL BALANCE.? |
| 546460 | Discounts Earned | Reduction in expense due to payment to a vendor within specified payment terms |
| 546480 | Participant Support – Other | Expense for participant support not including travel or subsistence expense for participant/individuals who are not associated with Purdue University. |
| 546900 | Other Expenses | Utilize in situations where the items does not fit into another specified GL |
TRANSACTION DETAIL
Document Types: Vendor Invoice (KR)P Cards (PC)JV Account Document (SA)Cash Receipt (CE)
| Owner | Document Types | FM Module Info | FI Module Info |
|---|---|---|---|
| Vendor Invoice (KR)P Cards (PC)JV Account Document (SA)Cash Receipt (CE) |
Professional, Legal & Consulting
PURPOSE
Professional, Legal & Consulting – Expenses related to professional services, legal services, or consulting and fees.
GENERAL LEDGER/COMMITMENT ITEM
Commitment Item: 533005
Commitment Item Name Long: Consulting & Fees
Description : Expense fees or living allowances (not related to travel) paid to any consultants, honorariums, or visiting scholars by the University. This also included overseas consultants, personal services, and professional services not uniquely identified by a specific GL
Commitment Item: 533020
Commitment Item Name Long: Medical Services
Description : Expense for providing medical services including services and supplies
Commitment Item: 533025
Commitment Item Name Long: Veterinary Services
Description : Expense for providing veterinary services
Commitment Item: 533040
Commitment Item Name Long: Third Party Adjuster Fees
Description : Expense for charges incurred by third-party and rebilled to Purdue.
Commitment Item: 533045
Commitment Item Name Long: Broker Fees
Description : Expense for brokerage firms
Commitment Item: 533270
Commitment Item Name Long: Public Relations Services
Description : Expense for public relations charges
Commitment Item: 533275
Commitment Item Name Long: Officials – Sports
Description : Expense for sports officials. ATHLETIC USE
Commitment Item: 533340
Commitment Item Name Long: Publication Royalty
Description : Expenses for publication royalties paid
Commitment Item: 533910
Commitment Item Name Long: Immigration, Visa, or Other Related Fees
Description : Immigration, visa, or other related fees associated with faculty, students, or visitors coming to Purdue.
Commitment Item: 535030
Commitment Item Name Long: Consultants & Honoria Travel
Description : Expenses for travel paid to any consultants and honorariums by the University. This also includes overseas consultants, personal services and professional services not uniquely identified by a specific GL
Commitment Item: 541020
Commitment Item Name Long: External Audits
Description : Expenses for external audits
Commitment Item: 543010
Commitment Item Name Long: Collection Agency Fees
Description : Expense for fees paid to collection agencies for collection of debts.
Commitment Item: 542205
Commitment Item Name Long: Legal Fees
Description : Expense for legal services
Commitment Item: 542210
Commitment Item Name Long: Legal Settlement Costs
Description : Expense for legal settlement payments
| Commitment Item | Commitment Item Name Long | Description |
|---|---|---|
| 533005 | Consulting & Fees | Expense fees or living allowances (not related to travel) paid to any consultants, honorariums, or visiting scholars by the University. This also included overseas consultants, personal services, and professional services not uniquely identified by a specific GL |
| 533020 | Medical Services | Expense for providing medical services including services and supplies |
| 533025 | Veterinary Services | Expense for providing veterinary services |
| 533040 | Third Party Adjuster Fees | Expense for charges incurred by third-party and rebilled to Purdue. |
| 533045 | Broker Fees | Expense for brokerage firms |
| 533270 | Public Relations Services | Expense for public relations charges |
| 533275 | Officials – Sports | Expense for sports officials. ATHLETIC USE |
| 533340 | Publication Royalty | Expenses for publication royalties paid |
| 533910 | Immigration, Visa, or Other Related Fees | Immigration, visa, or other related fees associated with faculty, students, or visitors coming to Purdue. |
| 535030 | Consultants & Honoria Travel | Expenses for travel paid to any consultants and honorariums by the University. This also includes overseas consultants, personal services and professional services not uniquely identified by a specific GL |
| 541020 | External Audits | Expenses for external audits |
| 543010 | Collection Agency Fees | Expense for fees paid to collection agencies for collection of debts. |
| 542205 | Legal Fees | Expense for legal services |
| 542210 | Legal Settlement Costs | Expense for legal settlement payments |
REFERENCE MATERIAL
- Commitment Item Decision Tree (Accounting Services, Non-payroll Transactions, Resources (at the far right))
- Membership Policy, Promotional and Marketing Expenditure Guidelines, among other references and resources on the Procurement website.
TRANSACTION DETAIL
Document Types: Vendor Invoice (KR)P Cards (PC)JV Account Document (SA)Intramural Invoice Voucher (JN)Invoice – MIRO (RE)Goods Receipt (WE)
FM Module Info: An expense will record on the department receiving the benefit of the expense with a resulting decrease in their available balance.
FI Module Info: Debit expense general ledger from the list aboveCredit to Cash
Grants Management Module Info: An expense will record on the grant with a resulting decrease in their available balance.
| Owner | Document Types | FM Module Info | FI Module Info | Grants Management Module Info |
|---|---|---|---|---|
| Vendor Invoice (KR)P Cards (PC)JV Account Document (SA)Intramural Invoice Voucher (JN)Invoice – MIRO (RE)Goods Receipt (WE) | An expense will record on the department receiving the benefit of the expense with a resulting decrease in their available balance. | Debit expense general ledger from the list aboveCredit to Cash | An expense will record on the grant with a resulting decrease in their available balance. |
Real Estate Leases
PURPOSE
To record expenses related to real estate leases
GENERAL LEDGER/COMMITMENT ITEM
Commitment Item: 532005
Commitment Item Name Long: Building Rental
Description : Expense for rented space related to leases or contract payments; not to be used for space rental for events
Commitment Item: 532010
Commitment Item Name Long: Land Rental
Description : Expense for land rental payments
| Commitment Item | Commitment Item Name Long | Description |
|---|---|---|
| 532005 | Building Rental | Expense for rented space related to leases or contract payments; not to be used for space rental for events |
| 532010 | Land Rental | Expense for land rental payments |
REFERENCE MATERIAL
- Commitment Item Decision Tree (Accounting Services, Non-payroll Transactions, Resources (at the far right))
- Membership Policy, Promotional and Marketing Expenditure Guidelines, among other references and resources on the Procurement website
- FM or Cognos transaction listing reports can be use such as All-Posting T-code FMRP_RFFMEP1AX or Cognos Transaction Listing report.
TRANSACTION DETAIL
Document Types: Goods Receipt (WE)Intramural Invoice Voucher (JN)Invoice – Micro (RE)P Cards (PC)
FM Module Info: Expenses post to department incurring the expense
FI Module Info: Debit expense general ledger from the list aboveCredit to Cash
| Owner | Document Types | FM Module Info | FI Module Info |
|---|---|---|---|
| Goods Receipt (WE)Intramural Invoice Voucher (JN)Invoice – Micro (RE)P Cards (PC) | Expenses post to department incurring the expense | Debit expense general ledger from the list aboveCredit to Cash |
Rentals, Repairs & Maintenance
PURPOSE
To record expenses related to rentals, repairs, and maintenance.
GENERAL LEDGER/COMMITMENT ITEM
Commitment Item: 522005
Commitment Item Name Long: Cleaning/Sanitation
Description : Expense for supplies and services related to properties (window cleaning, extermination, general cleaning supplies and toiletries, etc.) This also includes vent cleaning and grease traps.
Commitment Item: 522015
Commitment Item Name Long: Hardware/Lumber
Description : Expense for hardware, lumber and other materials
Commitment Item: 522025
Commitment Item Name Long: Electrical Supplies
Description : Expense for electrical supplies
Commitment Item: 522030
Commitment Item Name Long: Paint & Painting Sup
Description : Expense for paint and painting supplies
Commitment Item: 522035
Commitment Item Name Long: Plumbing Supplies
Description : Expense for plumbing supplies
Commitment Item: 522050
Commitment Item Name Long: Aviation Fuel – Jet
Description : Expense for aviation jet fuel
Commitment Item: 522055
Commitment Item Name Long: Diesel Fuel
Description : Expense for diesel fuel
Commitment Item: 522090
Commitment Item Name Long: Automotive Supplies
Description : Expense for automotive parts, fluids, tires, batteries etc.
Commitment Item: 522125
Commitment Item Name Long: Heating/Vent Supplies
Description : Expense for heating and ventilations supplies
Commitment Item: 522205
Commitment Item Name Long: Personal Protective Equipment
Description : Expense for personal protective equipment (gloves, shoe covers, overalls, eyewear, etc.)
Commitment Item: 522215
Commitment Item Name Long: Lighting Supplies
Description : Expense for lighting supplies
Commitment Item: 528010
Commitment Item Name Long: Laundry/Dry Cleaning
Description : Expense for laundry and dry cleaning supplies and service
Commitment Item: 528040
Commitment Item Name Long: Ground Maintenance
Description : Expense for maintenance of grounds (landscaping, mowing, planting, seeding, etc.), also includes salt for walkways in the winter
Commitment Item: 532015
Commitment Item Name Long: Space Rental
Description : Expense for rental of space for not lease related space; primarily used for events
Commitment Item: 532040
Commitment Item Name Long: Rent-Other Non-cap Equipment
Description : Expense for rentals and maintenance of equipment of other non-capital items including artwork
Commitment Item: 532055
Commitment Item Name Long: Rent-Other Capital Equipment
Description : Expense for rentals of capital equipment and machinery
Commitment Item: 534005
Commitment Item Name Long: Repairs To Buildings
Description : Expense for repairing buildings NOT performed by Physical Facilities with a total cost of less than $5K.
Commitment Item: 534010
Commitment Item Name Long: Repairs To Equipment
Description : Expense for repairing major equipment including alterations (electrical, refrigeration, heating systems, vehicles)
Commitment Item: 534040
Commitment Item Name Long: Work – In – Process
Description : Expenses for partially finished items waiting for completion
Commitment Item: 534045
Commitment Item Name Long: Building Alterations
Description : Changes made to a building during its remodeling, such as increasing or reducing floor area, making or closing openings, erecting or demolishing walls, etc.
Commitment Item: 534065
Commitment Item Name Long: Heat Sys Maintenance/Repairs
Description : Expense for heating systems maintenance and repairs
Commitment Item: 534100
Commitment Item Name Long: Instrument Sharpening
Description : Expense for sharpening of instruments
Commitment Item: 534244
Commitment Item Name Long: Towing Services
Description : Expense for towing cars that parked in wrong place or overtime and cars that break down on the way
Commitment Item: 534900
Commitment Item Name Long: Other Repair & Maintenance
Description : Expense for repair and maintenance items that have not been defined such as spare parts, boiler stoker parts, tool crib supplies, calibration gases, elevator supplies, lock shop, carpentry, sheet metal, welding, masonry, roofing and general labor
Commitment Item: 539005
Commitment Item Name Long: Design Bid Build
Description : Expense for project that has design, bid, and build procurement type
Commitment Item: 539015
Commitment Item Name Long: Architect/Engineering Fees
Description : Expense for professional fees incurred for the design and supervision of the construction of a building.
Commitment Item: 539025
Commitment Item Name Long: Landscaping
Description : Expense for landscaping or purchase of landscaping material as part of construction project
Commitment Item: 539035
Commitment Item Name Long: Insurance During Construction
Description : Expense for construction related insurance
Commitment Item: 539040
Commitment Item Name Long: Consultant Fees-Cons
Description : Expense for consultant fees related to construction
Commitment Item: 539041
Commitment Item Name Long: Legal & Bond Expense
Description : Expense for legal fees such as notary fees, permits etc.
Commitment Item: 539045
Commitment Item Name Long: Project Management Fees
Description : Expense for construction project management fees
Commitment Item: 539055
Commitment Item Name Long: Material Testing
Description : Expense for soil testing, mapping, construction project various testing
Commitment Item: 539070
Commitment Item Name Long: Other Contracts
Description : Expense for construction contracts, electrical, security, roofing, etc.
Commitment Item: 539085
Commitment Item Name Long: Construction Manager Fee
Description : Expense for construction manager fees
Commitment Item: 539090
Commitment Item Name Long: Site Work
Description : Expense for site preparation work
Commitment Item: 539100
Commitment Item Name Long: Utilities Work
Description : Expense for utilities work
Commitment Item: 539105
Commitment Item Name Long: Energy Management Sys
Description : Expense for energy management systems
Commitment Item: 539125
Commitment Item Name Long: Electrical Work
Description : Expense for electrical work
Commitment Item: 539130
Commitment Item Name Long: Elevator Work
Description : Expense for elevator work
Commitment Item: 539265
Commitment Item Name Long: Geotechnical Report
Description : Expense for geotechnical report
Commitment Item: 539280
Commitment Item Name Long: Paint & Painting Work
Description : Expense for paint and painting work as part of construction project
Commitment Item: 539290
Commitment Item Name Long: Meters – Construction
Description : Expense for construction meters
Commitment Item: 539310
Commitment Item Name Long: SPW Contracts
Description : Expense for small public works contracts that is bid
Commitment Item: 539330
Commitment Item Name Long: CM as Constructor
Description : Expense for construction manager as constructor
Commitment Item: 539335
Commitment Item Name Long: Other Con Hard Costs
Description : Expense for other construction hard costs that do not have a GL specifically identified
Commitment Item: 539340
Commitment Item Name Long: Other Con Soft Costs
Description : Expense for other construction soft costs that do not have GL specifically identified
Commitment Item: 539350
Commitment Item Name Long: Interior Design
Description : Expense for Interior Design for construction project
Commitment Item: 539360
Commitment Item Name Long: LEED Certification
Description : Expense for LEED certification
Commitment Item: 539370
Commitment Item Name Long: SPW Purchasing
Description : Expense for Small Public Works purchase order issued without bid
Commitment Item: 539380
Commitment Item Name Long: State Plan Release
Description : Expense for State Plan release
Commitment Item: 539390
Commitment Item Name Long: Design Build
Description : Expense for project that has design, and build procurement type (no bid)
Commitment Item: 539400
Commitment Item Name Long: Commissioning
Description : Expense for services to verify if a building functions according to its design objectives or specifications
Commitment Item: 539405
Commitment Item Name Long: Arc Flash Study
Description : Expense for arc flash analysis
Commitment Item: 539999
Commitment Item Name Long: Project Settlement
Description : Expense for project settlement
Commitment Item: 699999
Commitment Item Name Long: Co Recon – Labor
Description : Expense for Co Recon Labor
| Commitment Item | Commitment Item Name Long | Description |
|---|---|---|
| 522005 | Cleaning/Sanitation | Expense for supplies and services related to properties (window cleaning, extermination, general cleaning supplies and toiletries, etc.) This also includes vent cleaning and grease traps. |
| 522015 | Hardware/Lumber | Expense for hardware, lumber and other materials |
| 522025 | Electrical Supplies | Expense for electrical supplies |
| 522030 | Paint & Painting Sup | Expense for paint and painting supplies |
| 522035 | Plumbing Supplies | Expense for plumbing supplies |
| 522050 | Aviation Fuel – Jet | Expense for aviation jet fuel |
| 522055 | Diesel Fuel | Expense for diesel fuel |
| 522090 | Automotive Supplies | Expense for automotive parts, fluids, tires, batteries etc. |
| 522125 | Heating/Vent Supplies | Expense for heating and ventilations supplies |
| 522205 | Personal Protective Equipment | Expense for personal protective equipment (gloves, shoe covers, overalls, eyewear, etc.) |
| 522215 | Lighting Supplies | Expense for lighting supplies |
| 528010 | Laundry/Dry Cleaning | Expense for laundry and dry cleaning supplies and service |
| 528040 | Ground Maintenance | Expense for maintenance of grounds (landscaping, mowing, planting, seeding, etc.), also includes salt for walkways in the winter |
| 532015 | Space Rental | Expense for rental of space for not lease related space; primarily used for events |
| 532040 | Rent-Other Non-cap Equipment | Expense for rentals and maintenance of equipment of other non-capital items including artwork |
| 532055 | Rent-Other Capital Equipment | Expense for rentals of capital equipment and machinery |
| 534005 | Repairs To Buildings | Expense for repairing buildings NOT performed by Physical Facilities with a total cost of less than $5K. |
| 534010 | Repairs To Equipment | Expense for repairing major equipment including alterations (electrical, refrigeration, heating systems, vehicles) |
| 534040 | Work – In – Process | Expenses for partially finished items waiting for completion |
| 534045 | Building Alterations | Changes made to a building during its remodeling, such as increasing or reducing floor area, making or closing openings, erecting or demolishing walls, etc. |
| 534065 | Heat Sys Maintenance/Repairs | Expense for heating systems maintenance and repairs |
| 534100 | Instrument Sharpening | Expense for sharpening of instruments |
| 534244 | Towing Services | Expense for towing cars that parked in wrong place or overtime and cars that break down on the way |
| 534900 | Other Repair & Maintenance | Expense for repair and maintenance items that have not been defined such as spare parts, boiler stoker parts, tool crib supplies, calibration gases, elevator supplies, lock shop, carpentry, sheet metal, welding, masonry, roofing and general labor |
| 539005 | Design Bid Build | Expense for project that has design, bid, and build procurement type |
| 539015 | Architect/Engineering Fees | Expense for professional fees incurred for the design and supervision of the construction of a building. |
| 539025 | Landscaping | Expense for landscaping or purchase of landscaping material as part of construction project |
| 539035 | Insurance During Construction | Expense for construction related insurance |
| 539040 | Consultant Fees-Cons | Expense for consultant fees related to construction |
| 539041 | Legal & Bond Expense | Expense for legal fees such as notary fees, permits etc. |
| 539045 | Project Management Fees | Expense for construction project management fees |
| 539055 | Material Testing | Expense for soil testing, mapping, construction project various testing |
| 539070 | Other Contracts | Expense for construction contracts, electrical, security, roofing, etc. |
| 539085 | Construction Manager Fee | Expense for construction manager fees |
| 539090 | Site Work | Expense for site preparation work |
| 539100 | Utilities Work | Expense for utilities work |
| 539105 | Energy Management Sys | Expense for energy management systems |
| 539125 | Electrical Work | Expense for electrical work |
| 539130 | Elevator Work | Expense for elevator work |
| 539265 | Geotechnical Report | Expense for geotechnical report |
| 539280 | Paint & Painting Work | Expense for paint and painting work as part of construction project |
| 539290 | Meters – Construction | Expense for construction meters |
| 539310 | SPW Contracts | Expense for small public works contracts that is bid |
| 539330 | CM as Constructor | Expense for construction manager as constructor |
| 539335 | Other Con Hard Costs | Expense for other construction hard costs that do not have a GL specifically identified |
| 539340 | Other Con Soft Costs | Expense for other construction soft costs that do not have GL specifically identified |
| 539350 | Interior Design | Expense for Interior Design for construction project |
| 539360 | LEED Certification | Expense for LEED certification |
| 539370 | SPW Purchasing | Expense for Small Public Works purchase order issued without bid |
| 539380 | State Plan Release | Expense for State Plan release |
| 539390 | Design Build | Expense for project that has design, and build procurement type (no bid) |
| 539400 | Commissioning | Expense for services to verify if a building functions according to its design objectives or specifications |
| 539405 | Arc Flash Study | Expense for arc flash analysis |
| 539999 | Project Settlement | Expense for project settlement |
| 699999 | Co Recon – Labor | Expense for Co Recon Labor |
REFERENCE MATERIAL
- Commitment Item Decision Tree (Accounting Services, Non-payroll Transactions, Resources (at the far right))
- Membership Policy, Promotional and Marketing Expenditure Guidelines, among other references and resources on the Procurement website.
TRANSACTION DETAIL
Document Types: Good Receipt (WE)
Intramural Invoice Voucher (JN)
Invoice – MIRO (RE)
P Cards (PC)
JV Account document (SA)
Intramural Invoice Voucher (JN)
Invoice – MIRO (RE)
P Cards (PC)
JV Account document (SA)
FM Module Info: Expenses post to department incurring the expense
FI Module Info: Debit expense general ledger from the list above
Credit cash
Credit cash
| Owner | Document Types | FM Module Info | FI Module Info |
|---|---|---|---|
| Good Receipt (WE) Intramural Invoice Voucher (JN) Invoice – MIRO (RE) P Cards (PC) JV Account document (SA) | Expenses post to department incurring the expense | Debit expense general ledger from the list above Credit cash |
Subcontracts – SPS
PURPOSE
To record expenses for subcontracts related to the collaboration between sub recipients and PI on a research project.
- Typically, the sub award terms are monthly reimbursement, which would mean the sub recipient, would send an invoice monthly for reimbursement.
- The ZV60 is created primarily by the Cash Specialist then routed for SPS approval once the PI has approved.
- The ZV60 and Sub-recipient invoice goes to Accounts Payable for processing, once approvals are final.
GENERAL LEDGER/COMMITMENT ITEM
Commitment Item: 533220
Commitment Item Name Long: Subcontract Pmt. less than or = $25,000
Description : Expense for SPS subcontract payments less than or equal to $25,000. This is separated out because in accordance with the Federal governments uniform guidance for grants F&A will be applied to subcontract expenses up to and including $25,000 and F&A will not be charged over $25,000.
Commitment Item: 533225
Commitment Item Name Long: Subcontract Pmt. greater than $25,000
Description : Expense for SPS subcontract payments over $25,000. This is separated out because in accordance with the Federal governments uniform guidance for grants F&A will be applied to subcontract expenses up to and equal to $25,000 and F&A will not be charged over $25,000.
| Commitment Item | Commitment Item Name Long | Description |
|---|---|---|
| 533220 | Subcontract Pmt. less than or = $25,000 | Expense for SPS subcontract payments less than or equal to $25,000. This is separated out because in accordance with the Federal governments uniform guidance for grants F&A will be applied to subcontract expenses up to and including $25,000 and F&A will not be charged over $25,000. |
| 533225 | Subcontract Pmt. greater than $25,000 | Expense for SPS subcontract payments over $25,000. This is separated out because in accordance with the Federal governments uniform guidance for grants F&A will be applied to subcontract expenses up to and equal to $25,000 and F&A will not be charged over $25,000. |
TRANSACTION DETAIL
Document Types: Vendor Invoice (KR)JV Account Document (SA)Other Bank Credit (CB)Customer Invoice (DR)
FM Module Info: Expenses post to department incurring the expense
FI Module Info: Debit expense general ledger from the list aboveCredit cash
| Owner | Document Types | FM Module Info | FI Module Info |
|---|---|---|---|
| Vendor Invoice (KR)JV Account Document (SA)Other Bank Credit (CB)Customer Invoice (DR) | Expenses post to department incurring the expense | Debit expense general ledger from the list aboveCredit cash |
Supplies, Service & Minor Equipment
PURPOSE
Record expenses for Supplies, Service, & Minor equipment.
GENERAL LEDGER/COMMITMENT ITEM
Commitment Item: 522010
Commitment Item Name Long: Paper Products
Description : Expense for materials and consumable office supplies such as office paper, envelopes, letterheads, forms, tags, etc. (not including cleaning and sanitation supplies such as toilet paper, facial tissue, paper towels)
Commitment Item: 522040
Commitment Item Name Long: Gasoline
Description : Expense for engine fluids including oil, lubricants, Gasoline. Do not use for Aviation fuels
Commitment Item: 522160
Commitment Item Name Long: Fire Equip Sup
Description : Expense for non-Capital fire equipment supplies
Commitment Item: 522180
Commitment Item Name Long: Police Supplies
Description : Expense for police protection supplies not including fire arms
Commitment Item: 523005
Commitment Item Name Long: Gasses & Chemicals
Description : Expense for classroom supplies such as gasses, chemicals, caustic soda, sulfuric acid, biological reagents, controlled materials & radioactive isotopes
Commitment Item: 523010
Commitment Item Name Long: Pharm Drugs
Description : Expense for medical drugs purchased for classrooms and research (including suture material, x-ray film, blades/burrs/drill bits, etc.)
Commitment Item: 523015
Commitment Item Name Long: Medical Supplies
Description : Expense for medical supplies for classroom and research
Commitment Item: 523045
Commitment Item Name Long: Lab Animals
Description : Expense for lab animals with no alternative use. Including controlled animals and experimental animals
Commitment Item: 523055
Commitment Item Name Long: Animal Per Diem Charges
Description : Expense for per diem Animal Charges for Research (rats, mice, frogs, poultry, etc.)
Commitment Item: 523080
Commitment Item Name Long: Theatrical Supplies
Description : Expense for supplies for theatrical performances
Commitment Item: 523095
Commitment Item Name Long: Controlled Materials
Description : Expense for controlled materials (not including animals)
Commitment Item: 523105
Commitment Item Name Long: Scientific Recharge Center Bill
Description : Expense for services scientific recharge operations provide to user billed through iLabs system
Commitment Item: 523120
Commitment Item Name Long: Cap Fabrication S&E
Description : Expense for supplies used in the building of a fabricated piece of capital equipment if those supplies are not considered capital in nature. Fabricated capital equipment is defined as an asset is to be classified as fabricated when multiple orders are placed with multiple vendors, so that a single functioning unit can be assembled with a total acquisition value of $5,000 or greater. This GL is not to be used for individual components which cost $5,000 or more.
Commitment Item: 523140
Commitment Item Name Long: External Fixation
Description : Expense for surgical supplies or services used to stabilize bone and soft tissues at a distance from the operative or injury focus
Commitment Item: 523145
Commitment Item Name Long: Intl Fixation/Implant
Description : Expense for surgical supplies or services providing fixation of screws and/or plates, intramedullary bone nails (femur, tibia, humerus) to enable or facilitate healing.
Commitment Item: 523160
Commitment Item Name Long: Disposable Hospital Sup
Description : Consumable hospital supplies such as bandages, consumable surgery supplies, and other onetime use supplies.
Commitment Item: 523165
Commitment Item Name Long: Hospital Sup-Vet Pharm
Description : Expense for veterinary pharmacy supplies including pharmaceuticals.
Commitment Item: 523900
Commitment Item Name Long: Other Class/Scientific S&E
Description : Expense for other consumable supplies for classroom and research not specifically identified with unique GL
Commitment Item: 524010
Commitment Item Name Long: Publishing Charges
Description : Expense for all publishing activities
Commitment Item: 524015
Commitment Item Name Long: Copy Machine Charges
Description : Expense for the actual copy machines, purchases, leases, and parts.
Commitment Item: 524020
Commitment Item Name Long: Photog S & E & Svc
Description : Expense for Supplies and Service related to photography, art reproduction and other non-printing/copying related outputs
Commitment Item: 524025
Commitment Item Name Long: Pub, Ad & Graphics
Description : Expense for advertising and promotional services, including signs/posters, graphics, public relations, newspaper and other media
Commitment Item: 524050
Commitment Item Name Long: Printing/Duplication Internal
Description : Expenses for printing services provided by Purdue owned printing operations. This does not include printing and duplication services provided by Xerox.
Commitment Item: 524055
Commitment Item Name Long: Printing/Duplication External
Description : Expense for outside printing services such as Kinko’s and Lafayette Printing
Commitment Item: 524075
Commitment Item Name Long: Certificates/Covers
Description : Expenses for the printing and purchase of paper associated with certificates/CEU’s provided upon completion through Digital Education
Commitment Item: 524125
Commitment Item Name Long: Office Supplies
Description : Expense for general office supplies not including paper
Commitment Item: 524140
Commitment Item Name Long: Confidential Destruction
Description : Expense for destruction of confidential material
Commitment Item: 525005
Commitment Item Name Long: Feed
Description : Expense for feed for livestock, which includes corn, soybeans, meal, salt, silage, feed medications, minerals, supplements, hay, etc.
Commitment Item: 525010
Commitment Item Name Long: Animal Bedding
Description : Expense for animal bedding which include, straw, shavings, cob bedding etc.
Commitment Item: 525015
Commitment Item Name Long: Seeds – Other
Description : Expense for seeds used for growing plants, not represented by other 525XXX unique GLs
Commitment Item: 525020
Commitment Item Name Long: Fertilizer/Limestone
Description : Expense for various fertilizers, limestone, soil additives to improve plant production
Commitment Item: 525025
Commitment Item Name Long: Herbicides
Description : Expense for herbicides
Commitment Item: 525030
Commitment Item Name Long: Pesticides
Description : Expense for pesticides, this include Insecticides , Fungicides
Commitment Item: 525035
Commitment Item Name Long: Breeding & Other Services
Description : Expense for animal breeding including supplies, semen, eggs and breeding services
Commitment Item: 525040
Commitment Item Name Long: Trees & Plant Material
Description : Expense for Agricultural trees and plant material
Commitment Item: 525050
Commitment Item Name Long: Vitamins & Supplements
Description : Expense for vitamin and mineral premixes for human or animal consumption
Commitment Item: 525055
Commitment Item Name Long: Minerals
Description : Expense for minerals for Human or animal consumption
Commitment Item: 525060
Commitment Item Name Long: Protein Supplement
Description : Expense for protein supplement for human or animal consumption
Commitment Item: 525065
Commitment Item Name Long: Medicated Feed Add
Description : Expense for medicated animal feed
Commitment Item: 525070
Commitment Item Name Long: Corn Feed
Description : Expense for corn for animal feed
Commitment Item: 525075
Commitment Item Name Long: Soybean Meal
Description : Expense for soybean meal for animal feed
Commitment Item: 525080
Commitment Item Name Long: Salts
Description : Expense for salts for animal feed only. Salt for outdoor/grounds use should be recorded in Ground Maintenance GL 528040
Commitment Item: 525085
Commitment Item Name Long: Hay
Description : Expense for hay
Commitment Item: 525090
Commitment Item Name Long: Haulage
Description : Expense for haylage
Commitment Item: 525095
Commitment Item Name Long: Grains – Feed
Description : Expense for grains for animal feed
Commitment Item: 525100
Commitment Item Name Long: Ag. Equipment Parts
Description : Expense for parts for Agriculture equipment
Commitment Item: 525115
Commitment Item Name Long: Milking Supplies
Description : Expense for Agricultural milking supplies
Commitment Item: 525120
Commitment Item Name Long: Milking Equipment
Description : Expense for Agricultural milking equipment
Commitment Item: 525125
Commitment Item Name Long: Corn Seed
Description : Expense for Agricultural corn seed
Commitment Item: 525130
Commitment Item Name Long: Wheat Seed
Description : Expense for Agricultural wheat seed
Commitment Item: 525135
Commitment Item Name Long: Grass Seed
Description : Expense for Agricultural grass seed
Commitment Item: 525145
Commitment Item Name Long: Soybean Seed
Description : Expense for Agricultural soybean seed
Commitment Item: 525185
Commitment Item Name Long: Greenhouse S&E
Description : Expense for greenhouse expenses, this include Growth Chamber Usage
Commitment Item: 525195
Commitment Item Name Long: Live Fish/Shellfish
Description : Expense for Live Fish & Shellfish
Commitment Item: 525200
Commitment Item Name Long: Beef Cattle
Description : Expense for Beef Cattle
Commitment Item: 525205
Commitment Item Name Long: Dairy Cattle
Description : Expense for Dairy Cattle
Commitment Item: 525210
Commitment Item Name Long: Swine
Description : Expense for Swine
Commitment Item: 525215
Commitment Item Name Long: Poultry
Description : Expense for Poultry
Commitment Item: 525220
Commitment Item Name Long: Sheep
Description : Expense for Sheep
Commitment Item: 525225
Commitment Item Name Long: Equine
Description : Expense for Equine
Commitment Item: 525230
Commitment Item Name Long: Turkeys
Description : Expense for Turkey
Commitment Item: 525325
Commitment Item Name Long: Animal Care Supplies
Description : Expense for all supplies related to animal care, this include Horse Shoeing, etc.
Commitment Item: 525900
Commitment Item Name Long: Other Agricultural & Vet Expenses
Description : Expense for other Agricultural supplies not represented by other 525XXX unique GLs
Commitment Item: 526060
Commitment Item Name Long: Water Softener
Description : Expenses associated with operation of water softeners including salt
Commitment Item: 528030
Commitment Item Name Long: Trash Removal Services
Description : Expense for trash removal expense including refuse
Commitment Item: 529005
Commitment Item Name Long: Freight & Shipping
Description : Expense for freight or package shipments, this include Freight And Demurrage Expense, Express, Demurrage, Other Freight And Demurrage Expenses, Non-Postage Mailing Charges. , Federal Express
Commitment Item: 529020
Commitment Item Name Long: Demurrage
Description : Expense for the rental of compressed gas cylinders
Commitment Item: 529025
Commitment Item Name Long: Hazardous Waste
Description : Expense for disposing hazardous items (including asbestos, lead, etc.)
Commitment Item: 530900
Commitment Item Name Long: Postage
Description : Mailing Charges (not FedEx)
Commitment Item: 533315
Commitment Item Name Long: Foreign – Local Labor
Description : Expense for foreign labor
Commitment Item: 533325
Commitment Item Name Long: Test, Mach, & Other – External
Description : Expense for laboratory testing, machining, processing – external
Commitment Item: 533330
Commitment Item Name Long: Test, Mach, & Other – Internal
Description : Expense for laboratory testing, machining, processing – internal
Commitment Item: 536005
Commitment Item Name Long: Minor Equipment-Furniture
Description : Expense for minor equipment (non-consumable) – Furniture
Commitment Item: 536010
Commitment Item Name Long: Minor Equipment-Scientific
Description : Expense for minor equipment (non-consumable) – Scientific
Commitment Item: 536015
Commitment Item Name Long: Minor Equipment-Tools/Shop
Description : Expense for minor equipment (non-consumable) – Tools/Shop
Commitment Item: 536020
Commitment Item Name Long: Minor Equipment-Books/Pubs
Description : Expense for minor equipment (non-consumable) – Books & Publications
Commitment Item: 536040
Commitment Item Name Long: Minor Equipment-Music
Description : Expense for minor equipment music
Commitment Item: 536055
Commitment Item Name Long: Linen
Description : Expense for linens
Commitment Item: 536060
Commitment Item Name Long: China & Glassware
Description : Expense for china and glassware
Commitment Item: 536070
Commitment Item Name Long: Utensils
Description : Expense for forks, spoons, knives, and disposable serving supplies (plates, cups, napkins)
Commitment Item: 536075
Commitment Item Name Long: Uniforms
Description : Expense for uniforms including PPE, safety shoes, uniform shirts for course, athletic team uniforms, lab coats/scrubs
Commitment Item: 536085
Commitment Item Name Long: Game & Sports Equip
Description : Expense for items that are provided to teams only. Equipment amounts are those expended from current or operating funds. Include value of in-kind equipment provided. ATHLETIC USE
Commitment Item: 536900
Commitment Item Name Long: Other Minor Equipment
Description : Expense for other minor equipment (non-consumable) – not specifically identified with unique GL
Commitment Item: 537005
Commitment Item Name Long: Books Cat By Library
Description : Expense for Books purchased by the libraries
Commitment Item: 537020
Commitment Item Name Long: Livestock-Breeding Stock
Description : Expense for Livestock purchased for breeding stock
Commitment Item: 546415
Commitment Item Name Long: Purchasing Card Charges
Description : Expense for fees charged by purchasing card servicer (P-Card dept. use)
Commitment Item: 589540
Commitment Item Name Long: FR-Supplies & Services
Description : Used for financial reporting
Commitment Item: 589542
Commitment Item Name Long: FR-Dup Including Elimination S&E
Description : Used for financial reporting
| Commitment Item | Commitment Item Name Long | Description |
|---|---|---|
| 522010 | Paper Products | Expense for materials and consumable office supplies such as office paper, envelopes, letterheads, forms, tags, etc. (not including cleaning and sanitation supplies such as toilet paper, facial tissue, paper towels) |
| 522040 | Gasoline | Expense for engine fluids including oil, lubricants, Gasoline. Do not use for Aviation fuels |
| 522160 | Fire Equip Sup | Expense for non-Capital fire equipment supplies |
| 522180 | Police Supplies | Expense for police protection supplies not including fire arms |
| 523005 | Gasses & Chemicals | Expense for classroom supplies such as gasses, chemicals, caustic soda, sulfuric acid, biological reagents, controlled materials & radioactive isotopes |
| 523010 | Pharm Drugs | Expense for medical drugs purchased for classrooms and research (including suture material, x-ray film, blades/burrs/drill bits, etc.) |
| 523015 | Medical Supplies | Expense for medical supplies for classroom and research |
| 523045 | Lab Animals | Expense for lab animals with no alternative use. Including controlled animals and experimental animals |
| 523055 | Animal Per Diem Charges | Expense for per diem Animal Charges for Research (rats, mice, frogs, poultry, etc.) |
| 523080 | Theatrical Supplies | Expense for supplies for theatrical performances |
| 523095 | Controlled Materials | Expense for controlled materials (not including animals) |
| 523105 | Scientific Recharge Center Bill | Expense for services scientific recharge operations provide to user billed through iLabs system |
| 523120 | Cap Fabrication S&E | Expense for supplies used in the building of a fabricated piece of capital equipment if those supplies are not considered capital in nature. Fabricated capital equipment is defined as an asset is to be classified as fabricated when multiple orders are placed with multiple vendors, so that a single functioning unit can be assembled with a total acquisition value of $5,000 or greater. This GL is not to be used for individual components which cost $5,000 or more. |
| 523140 | External Fixation | Expense for surgical supplies or services used to stabilize bone and soft tissues at a distance from the operative or injury focus |
| 523145 | Intl Fixation/Implant | Expense for surgical supplies or services providing fixation of screws and/or plates, intramedullary bone nails (femur, tibia, humerus) to enable or facilitate healing. |
| 523160 | Disposable Hospital Sup | Consumable hospital supplies such as bandages, consumable surgery supplies, and other onetime use supplies. |
| 523165 | Hospital Sup-Vet Pharm | Expense for veterinary pharmacy supplies including pharmaceuticals. |
| 523900 | Other Class/Scientific S&E | Expense for other consumable supplies for classroom and research not specifically identified with unique GL |
| 524010 | Publishing Charges | Expense for all publishing activities |
| 524015 | Copy Machine Charges | Expense for the actual copy machines, purchases, leases, and parts. |
| 524020 | Photog S & E & Svc | Expense for Supplies and Service related to photography, art reproduction and other non-printing/copying related outputs |
| 524025 | Pub, Ad & Graphics | Expense for advertising and promotional services, including signs/posters, graphics, public relations, newspaper and other media |
| 524050 | Printing/Duplication Internal | Expenses for printing services provided by Purdue owned printing operations. This does not include printing and duplication services provided by Xerox. |
| 524055 | Printing/Duplication External | Expense for outside printing services such as Kinko’s and Lafayette Printing |
| 524075 | Certificates/Covers | Expenses for the printing and purchase of paper associated with certificates/CEU’s provided upon completion through Digital Education |
| 524125 | Office Supplies | Expense for general office supplies not including paper |
| 524140 | Confidential Destruction | Expense for destruction of confidential material |
| 525005 | Feed | Expense for feed for livestock, which includes corn, soybeans, meal, salt, silage, feed medications, minerals, supplements, hay, etc. |
| 525010 | Animal Bedding | Expense for animal bedding which include, straw, shavings, cob bedding etc. |
| 525015 | Seeds – Other | Expense for seeds used for growing plants, not represented by other 525XXX unique GLs |
| 525020 | Fertilizer/Limestone | Expense for various fertilizers, limestone, soil additives to improve plant production |
| 525025 | Herbicides | Expense for herbicides |
| 525030 | Pesticides | Expense for pesticides, this include Insecticides , Fungicides |
| 525035 | Breeding & Other Services | Expense for animal breeding including supplies, semen, eggs and breeding services |
| 525040 | Trees & Plant Material | Expense for Agricultural trees and plant material |
| 525050 | Vitamins & Supplements | Expense for vitamin and mineral premixes for human or animal consumption |
| 525055 | Minerals | Expense for minerals for Human or animal consumption |
| 525060 | Protein Supplement | Expense for protein supplement for human or animal consumption |
| 525065 | Medicated Feed Add | Expense for medicated animal feed |
| 525070 | Corn Feed | Expense for corn for animal feed |
| 525075 | Soybean Meal | Expense for soybean meal for animal feed |
| 525080 | Salts | Expense for salts for animal feed only. Salt for outdoor/grounds use should be recorded in Ground Maintenance GL 528040 |
| 525085 | Hay | Expense for hay |
| 525090 | Haulage | Expense for haylage |
| 525095 | Grains – Feed | Expense for grains for animal feed |
| 525100 | Ag. Equipment Parts | Expense for parts for Agriculture equipment |
| 525115 | Milking Supplies | Expense for Agricultural milking supplies |
| 525120 | Milking Equipment | Expense for Agricultural milking equipment |
| 525125 | Corn Seed | Expense for Agricultural corn seed |
| 525130 | Wheat Seed | Expense for Agricultural wheat seed |
| 525135 | Grass Seed | Expense for Agricultural grass seed |
| 525145 | Soybean Seed | Expense for Agricultural soybean seed |
| 525185 | Greenhouse S&E | Expense for greenhouse expenses, this include Growth Chamber Usage |
| 525195 | Live Fish/Shellfish | Expense for Live Fish & Shellfish |
| 525200 | Beef Cattle | Expense for Beef Cattle |
| 525205 | Dairy Cattle | Expense for Dairy Cattle |
| 525210 | Swine | Expense for Swine |
| 525215 | Poultry | Expense for Poultry |
| 525220 | Sheep | Expense for Sheep |
| 525225 | Equine | Expense for Equine |
| 525230 | Turkeys | Expense for Turkey |
| 525325 | Animal Care Supplies | Expense for all supplies related to animal care, this include Horse Shoeing, etc. |
| 525900 | Other Agricultural & Vet Expenses | Expense for other Agricultural supplies not represented by other 525XXX unique GLs |
| 526060 | Water Softener | Expenses associated with operation of water softeners including salt |
| 528030 | Trash Removal Services | Expense for trash removal expense including refuse |
| 529005 | Freight & Shipping | Expense for freight or package shipments, this include Freight And Demurrage Expense, Express, Demurrage, Other Freight And Demurrage Expenses, Non-Postage Mailing Charges. , Federal Express |
| 529020 | Demurrage | Expense for the rental of compressed gas cylinders |
| 529025 | Hazardous Waste | Expense for disposing hazardous items (including asbestos, lead, etc.) |
| 530900 | Postage | Mailing Charges (not FedEx) |
| 533315 | Foreign – Local Labor | Expense for foreign labor |
| 533325 | Test, Mach, & Other – External | Expense for laboratory testing, machining, processing – external |
| 533330 | Test, Mach, & Other – Internal | Expense for laboratory testing, machining, processing – internal |
| 536005 | Minor Equipment-Furniture | Expense for minor equipment (non-consumable) – Furniture |
| 536010 | Minor Equipment-Scientific | Expense for minor equipment (non-consumable) – Scientific |
| 536015 | Minor Equipment-Tools/Shop | Expense for minor equipment (non-consumable) – Tools/Shop |
| 536020 | Minor Equipment-Books/Pubs | Expense for minor equipment (non-consumable) – Books & Publications |
| 536040 | Minor Equipment-Music | Expense for minor equipment music |
| 536055 | Linen | Expense for linens |
| 536060 | China & Glassware | Expense for china and glassware |
| 536070 | Utensils | Expense for forks, spoons, knives, and disposable serving supplies (plates, cups, napkins) |
| 536075 | Uniforms | Expense for uniforms including PPE, safety shoes, uniform shirts for course, athletic team uniforms, lab coats/scrubs |
| 536085 | Game & Sports Equip | Expense for items that are provided to teams only. Equipment amounts are those expended from current or operating funds. Include value of in-kind equipment provided. ATHLETIC USE |
| 536900 | Other Minor Equipment | Expense for other minor equipment (non-consumable) – not specifically identified with unique GL |
| 537005 | Books Cat By Library | Expense for Books purchased by the libraries |
| 537020 | Livestock-Breeding Stock | Expense for Livestock purchased for breeding stock |
| 546415 | Purchasing Card Charges | Expense for fees charged by purchasing card servicer (P-Card dept. use) |
| 589540 | FR-Supplies & Services | Used for financial reporting |
| 589542 | FR-Dup Including Elimination S&E | Used for financial reporting |
REFERENCE MATERIAL
- FM or Cognos transaction listing reports can be use such as All-Posting T-code FMRP_RFFMEP1AX or Cognos Transaction Listing report.
- Membership Policy, Promotional and Marketing Expenditure Guidelines, among other references and resources on the Procurement website.
TRANSACTION DETAIL
Document Types: Intramural Invoice Voucher (JN)JV Account Document (SA)
FM Module Info: Expenses post to department incurring the expense
FI Module Info: Debit expense general ledger from the list aboveCredit cash
| Owner | Document Types | FM Module Info | FI Module Info |
|---|---|---|---|
| Intramural Invoice Voucher (JN)JV Account Document (SA) | Expenses post to department incurring the expense | Debit expense general ledger from the list aboveCredit cash |
Taxes & Insurance
PURPOSE
Expenses associated with taxes and insurance.
GENERAL LEDGER/COMMITMENT ITEM
Commitment Item: 542000
Commitment Item Name Long: Legal, Taxes & Insurance
Description : Expense for special risk event insurance; refund on tax paid
Commitment Item: 542005
Commitment Item Name Long: Premium Charges – Commercial Insurance
Description : Expense for premium fees commercial insurance
Commitment Item: 542010
Commitment Item Name Long: Premium Charges – Self Insurance
Description : Expense for premium charges for self-insurance
Commitment Item: 542025
Commitment Item Name Long: Claims Paid
Description : Expense for claims paid for insurance. Used by Risk Management.
Commitment Item: 542030
Commitment Item Name Long: Claim Expense Accrual
Description : Expense for accruing claims
Commitment Item: 542225
Commitment Item Name Long: Motor Vehicle Record Fee
Description : Expense for fees associated with checking a person’s driving records so they may drive on University business.
Commitment Item: 542405
Commitment Item Name Long: Property Taxes
Description : Expense for taxes paid to the county where the property is located. The tax is based on the assessed value of the property.
Commitment Item: 542420
Commitment Item Name Long: Foreign Taxes
Description : To record value added tax and commerce tax that are paid by Purdue International (PII)
| Commitment Item | Commitment Item Name Long | Description |
|---|---|---|
| 542000 | Legal, Taxes & Insurance | Expense for special risk event insurance; refund on tax paid |
| 542005 | Premium Charges – Commercial Insurance | Expense for premium fees commercial insurance |
| 542010 | Premium Charges – Self Insurance | Expense for premium charges for self-insurance |
| 542025 | Claims Paid | Expense for claims paid for insurance. Used by Risk Management. |
| 542030 | Claim Expense Accrual | Expense for accruing claims |
| 542225 | Motor Vehicle Record Fee | Expense for fees associated with checking a person’s driving records so they may drive on University business. |
| 542405 | Property Taxes | Expense for taxes paid to the county where the property is located. The tax is based on the assessed value of the property. |
| 542420 | Foreign Taxes | To record value added tax and commerce tax that are paid by Purdue International (PII) |
REFERENCE MATERIAL
- Commitment Item Decision Tree (Accounting Services, Non-payroll Transactions, Resources (at the far right))
- Membership Policy, Promotional and Marketing Expenditure Guidelines, among other references and resources on the Procurement website.
- FM or Cognos transaction listing reports can be use such as All-Posting T-code FMRP_RFFMEP1AX or Cognos Transaction Listing report.
TRANSACTION DETAIL
Document Types: Intramural Invoice Voucher (JN)
JV Account Document (SA)
Goods Receipt (WE)
Vendor Invoice (KR)
JV Account Document (SA)
Goods Receipt (WE)
Vendor Invoice (KR)
FM Module Info: Expenses post to department incurring the expense
FI Module Info: Debit expense general ledger from the list above
Credit cash
Credit cash
| Owner | Document Types | FM Module Info | FI Module Info |
|---|---|---|---|
| Intramural Invoice Voucher (JN) JV Account Document (SA) Goods Receipt (WE) Vendor Invoice (KR) | Expenses post to department incurring the expense | Debit expense general ledger from the list above Credit cash |
Travel and Entertainment
PURPOSE
Expenses related to travel and entertainment.
GENERAL LEDGER/COMMITMENT ITEM
Commitment Item: 533380
Commitment Item Name Long: Conference Arrangements
Description : Expenses for conference arrangements – registrations, booth rental/set up fees, conference sponsorship fees
Commitment Item: 533600
Commitment Item Name Long: Required Fee-Domestic
Description : Expense for domestic registration fees
Commitment Item: 533605
Commitment Item Name Long: Required Fees-Foreign
Description : Expense for foreign registration fees
Commitment Item: 533615
Commitment Item Name Long: SPS – Business Meals
Description : Expense to provision food and beverages for the purpose of supporting grant deliverables. Please see the university hospitality policy for further guidance. Use on Sponsored Program funds if allowable.
Commitment Item: 535050
Commitment Item Name Long: Participant/Trainee travel
Description : Expenses for travel for participants/individuals who are not associated with Purdue University who are traveling to participate in a grant sponsored conference or workshop and their costs are covered by Purdue.
Commitment Item: 535060
Commitment Item Name Long: Participant/Trainee Sub
Description : Expense for meals and subsistence for participants/individuals who are not associated with Purdue University who are traveling to participate in a grant sponsored conference or workshop and their costs are covered by Purdue.
Commitment Item: 535080
Commitment Item Name Long: Sports Team Travel
Description : Expense for air and ground travel, lodging, meals and incidentals for competition related to preseason and regular season travel. (ATHLETIC USE)
Commitment Item: 535090
Commitment Item Name Long: Charter Bus
Description : Expense for charter bus services
Commitment Item: 535100
Commitment Item Name Long: SFO Travel
Description : Expense to the departments by the School of Aviation and Transportation Technology for flights on the University planes.
Commitment Item: 535200
Commitment Item Name Long: Sports Teams RM&ML Travel
Description : Expense for cash per diem given to sports team players when traveling. This is only used by the regionals. ATHLETIC USE
Commitment Item: 535210
Commitment Item Name Long: Sports Recruiting
Description : Expense for transportation, lodging and meals for prospective student-athletes and institutional personnel on official and unofficial visits, telephone call charges, postage, etc. ATHLETIC USE
Commitment Item: 535215
Commitment Item Name Long: Employee – Blanket/In-State
Description : Expense for employee blanket or instate travel
Commitment Item: 535220
Commitment Item Name Long: Employee – Out of State
Description : Expense for employee out of state travel
Commitment Item: 535225
Commitment Item Name Long: Employee – International
Description : Expense for employee international travel including any travel related fees (visa, passport, etc.).
Commitment Item: 535230
Commitment Item Name Long: Non-employee – Blank/In-state
Description : Expense for non-employee instate travel. Non-employee can include prospective employees or students, student travel not related to employment, advisory board members and visitors.
Commitment Item: 535235
Commitment Item Name Long: Non-Employee – Out of Stat
Description : Expense for non-employee out of state travel. Non-employee can include prospective employees or students, student travel not related to employment, advisory board members, and visitors.
Commitment Item: 535240
Commitment Item Name Long: Non-Employee – International
Description : Expense for non-employee international travel including any travel related fees (visa, passport, etc.). Non-employee can include prospective employees or students, advisory board members, and visitors.
Commitment Item: 546005
Commitment Item Name Long: St Functions- Internal
Description : Expenses for student function program support charged by internal providers (PMU, Stores, etc.)
Commitment Item: 546010
Commitment Item Name Long: St Functions-External
Description : Expenses for student function program support charged by external vendors for food
Commitment Item: 546090
Commitment Item Name Long: St Functions-Program Support
Description : Expenses for student function program support other than food
Commitment Item: 546305
Commitment Item Name Long: Conference Meals
Description : Expense for conference attendee meals – (not participant support) Use this for the meals for individuals who are not participants but will still receive a meal at the conference. Example would be the faculty putting no the conference are not considered participants but could be paid for by the grant.
Commitment Item: 546330
Commitment Item Name Long: Away Game Tickets
Description : Expense to settle cost with other schools ticket purchases. ATHLETIC USE
Commitment Item: 546331
Commitment Item Name Long: Big Ten Tournament
Description : Expense to settle cost with Big Ten Tournament tickets.
Commitment Item: 546340
Commitment Item Name Long: Training Table (Home
Description : Expense for NCAA defined meal provided to student athletes – NCAA reporting. ATHLETIC USE
Commitment Item: 546350
Commitment Item Name Long: Union Club Housing
Description : Expense for the value of housing cost waived to eligible individuals staying at the Union Club Hotel.
Commitment Item: 546355
Commitment Item Name Long: Res Hall Housing
Description : Expense for intramural billing other departments for conference housing Used by residence halls
Commitment Item: 546360
Commitment Item Name Long: P M U Meals
Description : Expense for Purdue Memorial Union meals, refreshments, and catering purchases.
Commitment Item: 546375
Commitment Item Name Long: Residence Halls Food
Description : Expense for intramural billing other departments for conference food provided in residence halls
Commitment Item: 546395
Commitment Item Name Long: Parking Expenses
Description : Expenses for parking fees (parking permits departmental, etc.)
Commitment Item: 546417
Commitment Item Name Long: Travel Card Charges
Description : Expense to recharge travel card expenses by Travel department. This is a clearing account and should not be posted to directly by departments.
Commitment Item: 546435
Commitment Item Name Long: Hospitality
Description : Expense to provision food, beverages, activities, or events for the purpose of promoting and furthering the mission of the University. Including meals or refreshments served during business meetings, meals for prospective employees, visitors, guests, or donors, and University receptions. This GL is not allowable on Sponsored programs accounts. Please see the university hospitality policy for further guidance. Do not use on Sponsored Program funds.
Commitment Item: 546490
Commitment Item Name Long: B1G Tickets
Description : Expense to settle cost with other schools ticket purchases. ATHLETIC USE
Commitment Item: 546495
Commitment Item Name Long: Sport Team Lodging
Description : Expense for Non-travel lodging provided to sports teams – NCAA reporting. ATHLETIC USE
Commitment Item: 546500
Commitment Item Name Long: Sports Teams – Food
Description : Expense for Meal allowance provided to student athletes – NCAA reporting. ATHLETIC USE
Commitment Item: 546505
Commitment Item Name Long: Sports Team Meals
Description : Expense includes meal allowance and food/snacks provided to student-athletes. This should not include meals provided during team travel. ATHLETIC USE
Commitment Item: 546510
Commitment Item Name Long: Fueling Stations
Description : Food provided to athletes, not meals – ATHLETIC USE
| Commitment Item | Commitment Item Name Long | Description |
|---|---|---|
| 533380 | Conference Arrangements | Expenses for conference arrangements – registrations, booth rental/set up fees, conference sponsorship fees |
| 533600 | Required Fee-Domestic | Expense for domestic registration fees |
| 533605 | Required Fees-Foreign | Expense for foreign registration fees |
| 533615 | SPS – Business Meals | Expense to provision food and beverages for the purpose of supporting grant deliverables. Please see the university hospitality policy for further guidance. Use on Sponsored Program funds if allowable. |
| 535050 | Participant/Trainee travel | Expenses for travel for participants/individuals who are not associated with Purdue University who are traveling to participate in a grant sponsored conference or workshop and their costs are covered by Purdue. |
| 535060 | Participant/Trainee Sub | Expense for meals and subsistence for participants/individuals who are not associated with Purdue University who are traveling to participate in a grant sponsored conference or workshop and their costs are covered by Purdue. |
| 535080 | Sports Team Travel | Expense for air and ground travel, lodging, meals and incidentals for competition related to preseason and regular season travel. (ATHLETIC USE) |
| 535090 | Charter Bus | Expense for charter bus services |
| 535100 | SFO Travel | Expense to the departments by the School of Aviation and Transportation Technology for flights on the University planes. |
| 535200 | Sports Teams RM&ML Travel | Expense for cash per diem given to sports team players when traveling. This is only used by the regionals. ATHLETIC USE |
| 535210 | Sports Recruiting | Expense for transportation, lodging and meals for prospective student-athletes and institutional personnel on official and unofficial visits, telephone call charges, postage, etc. ATHLETIC USE |
| 535215 | Employee – Blanket/In-State | Expense for employee blanket or instate travel |
| 535220 | Employee – Out of State | Expense for employee out of state travel |
| 535225 | Employee – International | Expense for employee international travel including any travel related fees (visa, passport, etc.). |
| 535230 | Non-employee – Blank/In-state | Expense for non-employee instate travel. Non-employee can include prospective employees or students, student travel not related to employment, advisory board members and visitors. |
| 535235 | Non-Employee – Out of Stat | Expense for non-employee out of state travel. Non-employee can include prospective employees or students, student travel not related to employment, advisory board members, and visitors. |
| 535240 | Non-Employee – International | Expense for non-employee international travel including any travel related fees (visa, passport, etc.). Non-employee can include prospective employees or students, advisory board members, and visitors. |
| 546005 | St Functions- Internal | Expenses for student function program support charged by internal providers (PMU, Stores, etc.) |
| 546010 | St Functions-External | Expenses for student function program support charged by external vendors for food |
| 546090 | St Functions-Program Support | Expenses for student function program support other than food |
| 546305 | Conference Meals | Expense for conference attendee meals – (not participant support) Use this for the meals for individuals who are not participants but will still receive a meal at the conference. Example would be the faculty putting no the conference are not considered participants but could be paid for by the grant. |
| 546330 | Away Game Tickets | Expense to settle cost with other schools ticket purchases. ATHLETIC USE |
| 546331 | Big Ten Tournament | Expense to settle cost with Big Ten Tournament tickets. |
| 546340 | Training Table (Home | Expense for NCAA defined meal provided to student athletes – NCAA reporting. ATHLETIC USE |
| 546350 | Union Club Housing | Expense for the value of housing cost waived to eligible individuals staying at the Union Club Hotel. |
| 546355 | Res Hall Housing | Expense for intramural billing other departments for conference housing Used by residence halls |
| 546360 | P M U Meals | Expense for Purdue Memorial Union meals, refreshments, and catering purchases. |
| 546375 | Residence Halls Food | Expense for intramural billing other departments for conference food provided in residence halls |
| 546395 | Parking Expenses | Expenses for parking fees (parking permits departmental, etc.) |
| 546417 | Travel Card Charges | Expense to recharge travel card expenses by Travel department. This is a clearing account and should not be posted to directly by departments. |
| 546435 | Hospitality | Expense to provision food, beverages, activities, or events for the purpose of promoting and furthering the mission of the University. Including meals or refreshments served during business meetings, meals for prospective employees, visitors, guests, or donors, and University receptions. This GL is not allowable on Sponsored programs accounts. Please see the university hospitality policy for further guidance. Do not use on Sponsored Program funds. |
| 546490 | B1G Tickets | Expense to settle cost with other schools ticket purchases. ATHLETIC USE |
| 546495 | Sport Team Lodging | Expense for Non-travel lodging provided to sports teams – NCAA reporting. ATHLETIC USE |
| 546500 | Sports Teams – Food | Expense for Meal allowance provided to student athletes – NCAA reporting. ATHLETIC USE |
| 546505 | Sports Team Meals | Expense includes meal allowance and food/snacks provided to student-athletes. This should not include meals provided during team travel. ATHLETIC USE |
| 546510 | Fueling Stations | Food provided to athletes, not meals – ATHLETIC USE |
REFERENCE MATERIAL
- Travel website and current hospitality policy. Hospitality policy
TRANSACTION DETAIL
Document Types: Intramural Invoice Voucher (JN)JV Account Document (SA)P Cards (PC)Other Bank Credit (CB)Vendor Invoice (KR)Travel Card (TC)Travel Payments (ZB)
FM Module Info: Expenses post to department incurring the expense
FI Module Info: Debit expense general ledger from the list aboveCredit cash
| Owner | Document Types | FM Module Info | FI Module Info |
|---|---|---|---|
| Intramural Invoice Voucher (JN)JV Account Document (SA)P Cards (PC)Other Bank Credit (CB)Vendor Invoice (KR)Travel Card (TC)Travel Payments (ZB) | Expenses post to department incurring the expense | Debit expense general ledger from the list aboveCredit cash |