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Operating Operating Expense Expense Account # Account # Description^ Definition 2011 2017
603827 603827 House Entertainment Allowance
This expense category is usable only by the University President's Office for entertainment expenses as allowed under the Accountable Plan for Entertainment Allowances.
603828 603829 Uniform Allowance (Non-Payroll)
To account for non-payroll related uniform expenses. Example: provision of pants, shirts, etc for student assistants. 605801 605001 Electricity Used to record electricity utility expense. 605803 605002 Gas Used to record gas utility expense. NA 605003 Oil Used to record oil utility expense. 605804 605004 Water Used to record water utility expense. 605805 605005 Sewage Used to record sewage utility expense. NA 605006 Hazardous Waste Used to record hazardous waste utility expense. 605812 605812 Analysis Testing Used to record hazardous waste analysis testing expense. 605813 605813 Disposal^ Used to record hazardous waste disposal expense. 605816 605816 Taxes & Fees Used to record hazardous waste taxes & fees expense. 605822 605090 Other Utilities Used for utility expenses not specifically defined in other 605XXX accounts.
606802 606001 Travel-In State
Used for in-state travel expenses incurred by employees and CSU students, including meals, transportation, lodging, parking and mileage. May also be used for student travel expenses when the student is engaged in official university business, such as participation in intervarsity sports or representing the university in the presentation of research at a conference. Regarding travel expenses of non-employees, if:
- Contractual obligation to reimburse vendor - charge 613001, Contractual Services
- Obligation to reimburse travel expenses of individual engaged to provide staff training - charge 660009, Professional Development
- Travel costs associated with employee recruitment - charge 660042, Recruitment & Employee Relocation
- Reimbursement of travel costs incurred by official guests - charge 660090, Expenses-Other See NACUBO's Financial Accounting and Reporting Manual (FARM) Section 343.5 for further information concerning accounting for travel.
606811 606002 Travel-Out of State
Used for out-of-state travel expenses incurred by employees and CSU students, including meals, transportation, lodging, parking and mileage. May also be used for student travel expenses when the student is engaged in official university business, such as participation in intervarsity sports or representing the university in the presentation of research at a conference. See description of 606001, Travel In-State, for further information about accounts to charge when travel is incurred by non-employees. See NACUBO's Financial Accounting and Reporting Manual (FARM) Section 343.5 for further information concerning accounting for travel.
606812 606812 Travel-International
All expenditures related to travel outside the United States including mileage, lodging, per diem and other travel related expenditures.
606803 606803 Travel-Instructional All expenditures related to supervision travel. Instructors traveling to observe/supervise students such as student teachers and nursing students. NA 607002 Acquisition For costs incurred to acquire real estate; includes due diligence studies. 607805 607805 Infrastructure Acquisitions^ For costs incurred to acquire infrastructure; includes due diligence studies. 607833 607833 Building Acquisitions For costs incurred to acquire real estate; includes due diligence studies.
NA 607008 Service Districts Assessments
For one-time assessments on construction imposed by municipal taxing authorities.
607809 607009 Capital Equipment For the cost of fixtures, furniture and moveable equipment purchased with funds budgeted as part of the original project cost. Includes installation costs.
NA 607010 Lease Purchase For payments made on a lease that in substance is a financing arrangement for acquisition of a building. Allowable in construction improvement funds only.
607812 607011 Minor Capital Outlay
Used for projects that correct deficiencies, provide new or improved facilities, or provide equipment which is part of a new or improved facility (e.g. HVAC) and which are estimated to cost no more than the threshold set biennially (January of even years) by the Director of the Department of Finance, as set forth in Section 10108 of the Public Contract Code. Contracts for minor capital outlay projects are exempt from Chancellor's Office review and approval per Executive Order 1057. (Ref. State University Administrative Manual, Section XII, Construction Management, Part 9701.01, Minor Capital Outlay Projects)
At the option of the campus, the more detailed capital outlay expenditure accounts (in the 607XXX series) can be used for projects meeting the definition of "minor capital outlay" project in place of this account.
607022 607821 607822 607802 (inactive)
607022 Capital-Design Fees
Used for all project design costs, including architectural fees, feasibility studies, plan checks, peer and constructability reviews, CEQA, soils investigations and surveys (including those related to hazardous materials). If applicable, include costs charged by general contractor for working with design team during design phase (referred to as "construction management pre- construction services"). Also include contractually identified reimbursable expenses such as advertising, printing and reproduction, and travel costs.
607832 607031 Capital-Construction Contract
For the general construction contract and all associated change orders, only. Do not include any additional contracts that are not with the main contractor (these should be recorded in account 607033, Capital - Construction Other).
607834 607032 Capital-Construction Management
For project management direct costs (including salaries and benefits of project management personnel and supplies directly associated with the management of a particular project), internal or external inspection fees (e.g. county building inspector, but not inspection fees imposed by a state agency; charge inspection fees charged by a state agency to account 607038), campus-based and CPDC/CO Accounting administrative fees (imposed for the recovery of administrative overhead costs), and project management costs charged by an external vendor. Do not include pollution remediation or hazardous material inspection fees; charge these costs to 607043, Capital - Pollution Remediation Costs, if part of a capital project.
607835 607033 Capital-Construction Other
Used for agreements written during the construction phase which are not part of the general contract (the general construction contract and all associated change orders are charged to account 607031, Capital - Construction Contract) or which are not properly charged to another 607XXX accounts (such as inspection fees - 607032; design fees - 607022; management fees - 607032). Should include fees for testing required to be in compliance with building code and other state regulations, soils testing, legal fees, utility transfers/hookups and miscellaneous construction contracts.
DNU / NA 607034
Capital - Design Fees (construction phase)
Architect fees during the construction phase, including reimbursables.
Architectural fees incurred during the design phase are to be charged to account 607022, Capital - Design Fees (pre-construction phase)
NA 607037 Capital-Insurance Premiums
Used to record all insurance costs associated with capital projects, including BRIP (Builders Risk Insurance Program), OCIP (Owner Controlled Insurance Program) and seismic self-insurance.
NA 607038 Capital - State Agency Costs
Used to record all state agency costs associated with construction projects (e.g. fees imposed by State Fire Marshal, Division of State Architect, Department of Industrial Relations). 607839 607041 Capital-Contingency Unencumbered funds available for project expenditure (balance available). NA 607042 Capital-Construction Reserve Unallocated funds, bid savings, and project savings not available for expenditure.
NA 607043 Capital-Pollution Remediation Costs
Pollution remediation costs, including related inspection fees, that are part of capital projects. Costs that are not part of such projects should be recorded in account 660027.
Library Books (for library only)
Used to record the cost of books, including monographs not issued as part of a series, no matter the format (printed or electronic), purchased specifically for the campus' library. Does not include charges for any materials licensed on an annual basis (use 608005, Library Subscriptions, for these costs). Books purchased for use by any department other than the library, including books purchased for a course and charged back via a fee to course participants, should be charged to account 660003, Supplies & Services.
Library Book Binding (related to library only)
Used to record the cost of book binding services rendered by vendors for texts to be placed in the campus' library, including student theses. Does not include the cost of binding supplies purchased for in-house binding. Binding supplies should be recorded in account 660003, Supplies & Services.
NA 614001 Lease Purchase Bond Payments Used to record payments on bonds relating to projects managed by the Public Works Board.
NA 616001 I/T Communications
Used to record costs for communications equipment, such as telephone equipment, routing equipment and network software. It may also include tax, maintenance and related training costs.
616002 I/T Hardware
Used to record expenditures for non-communication equipment, including laptops/desktops, printers, monitors, servers, etc., and for related maintenance costs.
616801 616801 Computer Lease/Rental
Costs associated with using computers owned by an outside company. Payments made to a third party for use of their computers.
616802 616802 Computer Maintenance
Costs associated with maintaining computers at a usable level. Costs for upkeep of computer equipment.
616003 I/T Software To record expenditures for IT software, including maintenance costs related to the use of the software.
616820 616820 Capital Inst Software > $
Costs of purchasing or developing software programs with a total value greater than $5000. Only items assigned to instructional departments, the audio visual center and/or a learning laboratory should be classified into this category.
616821 616821 Capital Software > $
Costs of purchasing or developing software programs with a total value greater than $5000.
616822 616822 Software Maintenance Costs associated with changing or fixing software programs to operate properly, or more efficiently.
616823 616823 Non Capital Software & Licenses Usage fees paid to software companies for the right to use their software products. Software purchases less than $
Non-Capitalized Instructional Software License
Software Licenses or software purchases with a unit value less than $5000, purchased and assigned to instructional departments, the audio visual center and/or a learning laboratory.
616831 616004 I/T Computer Infrastructure
The underlying foundation or basic framework expenditures needed to initiate or maintain computers or computer networks of a department.
616841 616005 Misc Info Tech Costs / Other Computer Services
Used for IT-related transactions when more detailed accounts (see 616001 to
- are not appropriate.
617803 617001 Services from Other Funds/Agencies
To record charges for specific services performed by other funds or state agencies. Example: An operating fund pays the payroll costs of campus police officers and charges the parking fund for parking control activities they perform. The charge is made because the patrol specifically benefits the parking facilities, which is a self-supporting program.
619001 Other Equipment
For non-IT and non-instructional equipment. Costs can be capitalized if they meet the capitalization criteria. The cost of equipment includes item purchase price, plus all costs associated with the acquisition, including taxes, shipping and handling, and installation charges. 619802 619802 Cap-Equipment/Furniture over $5000/item Equipment/Furniture with a unit value over $5000. (Capitalized Equipment)
619803 619803 Cap-Inst Equip/Furn over $5000/item
Equipment/Furniture with a unit value of $5000 or more, purchased and assigned to instructional departments, the audio visual center and/or a learning laboratory.
619804 619804 Cap-Computer Equipment over $5000/item
Computer equipment needed for housing or holding computer equipment with a unit value of $5000 or more.
Capitalized Instructional Computer Equipment over $5000/item
Computer Equipment with a unit value of $5000 or more, purchased and assigned to instructional departments, the audio visual center and/or a learning laboratory.
(^619002) Instructional Equipment
Equipment which is an integral part of providing classroom instruction to students (e.g. airplane simulator). Does not include general use equipment (i.e. not dedicated to instructional purposes), nor does it include computer equipment used in libraries and computer labs. The cost of equipment includes item purchase price, plus all costs associated with the acquisition, including taxes, shipping and handling, and installation charges. 660801 660001 Postage and Freight The fee for postal service and freight if not using 660890 or 660891 660890 660890 Freight The fee for freight charges. 660891 660891 Non-taxable Freight The fee for non-taxable freight charges.
660802 660002 Printing
To record printing costs. This expense description will appear on departmental reports for services provided by the campus Print Shop. This account code should also be used for printing jobs handled through outside sources such as Kinko's.
660803 660803 Pay for Print Expense
Charges for services/cash value cards for printing provided by the Pay for Print operation.
660817 660003 Supplies and Services
Used to record consumable items employed in the normal course of business (such as office supplies) and services which are simple in nature and short in duration (e.g., locksmith engaged for a single assignment). Acquisitions of items/services charged to this account are generally evidenced by a purchase order and not a formal agreement. Services requiring more complex contractual provisions should be charged to Contractual Services, account 613001 (see definition for account 613001 to distinguish services chargeable to it versus services chargeable to account 660003). Can be used for equipment repairs and maintenance if the service otherwise fits the account's definition, but should not be used for IT-related services or facilities repairs and maintenance as more specific accounts are available for these costs. Likewise, account is used to record cost of supplies where no other, more specific account is available. For example, IT-related supplies (software and hardware) should be charged to the appropriate account in the 616XXX series.
660805 660805 Auto Repairs
Expenditures made to cars, trucks or vans to restore or maintain the sound operation of such.
660807 660807 Subscripts, Non-Lib Bks & Pubs (Dues & Subscriptions)
Monthly/quarterly/annual sums paid for memberships such as when one agrees in writing to purchase a certain offering-a certain number of newspapers or magazines over a period of time.
660808 660808 Master Teacher Stipends for Master Teachers developed under the Master Teacher Training Program.
660809 660809 Memberships
Membership and participation in the activities of community groups, including but not limited to service clubs and community-wide organizations of leading citizens in education, business, government, industry, and agriculture, with which a campus president should collaborate in order that the campus may properly serve the needs of the community. Presidents are not limited as to the number of their memberships, however, the maximum amount payable from state funds for memberships for any one university in any one year is $300.
660810 660810 Multi-Media Services/Expenses
This expense description will appear on departmental reports for services provided by the Multi Media Services Department. This is a chargeback code for services provided by that department. 660811 660811 Non-Capitalized Computer Equipment Computer Equipment purchased with a unit value less than $5000.
660812 660812 Non-Capitalized Equipment/Furniture Equipment other than computer equipment, or furniture with a unit value less than $5000.
Non-Capitalized Instructional Equipment/Furniture
Equipment with a unit value less than $5000. Only items assigned to instructional departments, the audio visual center and/or a learning laboratory should be classified into this category.
660814 660814 Office Supplies
Supplies necessary to support the operation of the office such as pens, paper, staples, paper clips, etc. This type of expenditure is for items that are generally not inventoried or capitalized. 660815 660815 Plant Operation Services Charges for services rendered by the department of Plant Operations.
Financial Services Support (Business Services Support)
This expense description will appear on departmental reports for services provided by Financial Management Services for accounting, payroll and procurement services. This is a chargeback account code and will usually be associated with trust accounts. 660819 660819 Food Related Expenses Food, non-alcoholic beverages, (disposable) napkins, utensils, etc.
660820 660820 Procurement Card Purchases
To account for purchases made by the ProCard in order to differentiate between generic miscellaneous expenses.
Non-Capitalized Instructional Computer Equipment
Computer Equipment with a unit value less than $5000. Only items assigned to instructional departments, the audio visual center and/or a learning laboratory should be classified into this category. 660824 660824 Merchandise Purchases To account for categories of sales and purchases for sale. 6608B6 660894 Police Services Charges for services rendered by Police Services.
660841 660006 Interest on Bonds and Notes
Interest expense chargeable to the borrowing fund for Notes or Bonds issued to cover project costs. 660842 660007 Principle of Bonds and Notes For principal payments on outstanding bonds; it is mainly used by SRB.
660843 660008 Interest Charges-Other
Used for interest charges imposed in connection with external financing arrangements. It is not used for interfund interest (should use 660004) or interest on bonds and notes (should use 660006).
660844 660009 Professional Development
Used to record fees paid for staff training, workshops, conferences and seminars. This account is used only for registration fees associated with these events and not for related travel expenses incurred by employees. The accounts 606001/606002 should be used for employee travel costs (air fare, lodging, etc.) if such costs are identifiable and quantifiable. If, however, there is an obligation to reimburse travel expenses of individuals engaged to provide staff training, this account should be charged for those expenses.
Repairs & Maintenance - Building Maintenance
Used to record expenses for activities related to routine repair and maintenance of buildings and permanently attached components (such as boilers and air conditioning systems). This account generally maps to program code 0702, Building Maintenance, via the Rule 2 Table; however, when used with Fund Processing Types 2100 and 3103, the program code will default to 2001, Auxiliary Enterprises-Student, via Rule 3.
The account must be used in recording building repair and maintenance costs in any operating fund to facilitate the identification of this expense; DO NOT use Contractual Services (account 613001) or Supplies & Services (account
- in operating funds for building repair and maintenance costs. The account should also be used in non-recurring maintenance and repair funds (as opposed to Contractual Services or Supplies & Services) when it is the best descriptor of the activity being recorded. It should be noted that if an expenditure extends an asset’s useful life, it should be capitalized.
This account is NOT to be used for equipment repairs and maintenance; instead, use either Contractual Services or Supplies & Services to record these costs.
Repairs & Maintenance - Custodial Services
Used to record repair and maintenance expenses related to custodial services in buildings. This account generally maps to program code 0703, Custodial Services, via the Rule 2 Table; however, when used with Fund Processing Types 2100 and 3103, the program code will default to 2001, Auxiliary Enterprises-Student, via Rule 3.
The account must be used in recording repair and maintenance costs related to building custodial services in any operating fund to facilitate the identification of this expense; DO NOT use Contractual Services (account
- or Supplies & Services (account 660003) in operating funds for these costs. The account should also be used in non-recurring maintenance and repair funds (as opposed to Contractual Services or Supplies & Services) when it is the best descriptor of the activity being recorded.
This account is NOT to be used for equipment repairs and maintenance; instead, use either Contractual Services or Supplies & Services to record these costs.
Repairs & Maintenance - Landscape & Grounds
Used to record repair and maintenance expenses related to landscaping and grounds maintenance. This account generally maps to program code 0705, Landscape & Grounds Maintenance, via the Rule 2 Table; however, when used with Fund Processing Types 2100 and 3103, the program code will default to 2001, Auxiliary Enterprises-Student, via Rule 3.
The account must be used in recording repair and maintenance costs related to landscaping and grounds services in any operating fund to facilitate the identification of this expense; DO NOT use Contractual Services (account
- or Supplies & Services (account 660003) in operating funds for these costs. The account should also be used in non-recurring maintenance and repair funds (as opposed to Contractual Services or Supplies & Services) when it is the best descriptor of the activity being recorded.
This account is NOT to be used for equipment repairs and maintenance; instead, use either Contractual Services or Supplies & Services to record these costs.
660090 660090 Expenses-Other
Used for expenses that are not otherwise described by other accounts. It can be used to record reimbursement of travel costs incurred by official guests, such as a newly hired executive visiting a CSU campus for business purposes prior to his or her official starting date, or a student defined as an official guest by CSU policy.
Prior Year Carry Forward (Budget Use Only)
Used by Budget. This account is used to isolate and record your department's General Fund budget balance available that has been carried forward into the new fiscal year. This account is not available for charging any financial transactions against.
660972 660972 Fuel/Gasoline Expense
Fuel expense such as diesel, gasoline, natural gas etc. needed for operating vehicles or machinery.
660973 660973 Merchant Card Fees
Fees paid by the vendor (the University) to credit card companies (Visa/Mastercharge) for transactions processed that involve the use of a credit card by the customer. This is usually a percentage charge of the transaction.
660974 660974 Royalty Expense
A payment made to an author or composer for each copy of a work sold or to an inventor for each article sold under a patent. 660975 660975 Photographic Supplies Film, developing fluids, print paper, and other photographic supplies. 660976 660976 ITS Services Charges for services from ITS.
6608A1 6608A1 ISIS Training
Charges for services from the Interdisciplinary Spacial Information Systems Center.
6608A2 6608A2 DMV Processing Fees
Not for departmental use-This account is used to record the fees which the Parking and Transportation Office pay monthly to DMV for collection of delinquent citations. 690802 690002 Prior Year Expenditure Adjustment For correction of errors discovered after a fiscal year has been closed.
