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Business and Financial Affairs

Expense Dictionary

CHART OF ACCOUNTS
EXPENSE DICTIONARY DESCRIPTION
Last updated 7 - 2013

[Word Document]

A - B - C - E - F - G - J - N - P - T - W

EXPENSES

A: SALARIES AND WAGES

AB:  HIGHER EDUCATION CLASSIFIED:  All Classified employees/positions of institutions of higher education and related boards under the jurisdiction of the Washington Personnel Resources Board as defined by chapter 41.06 RCW. *
  
  51105 Ft-Class-Reg (Classified Pay)
  51130 Shift Differential
  51170 Donated Sick Leave (Classified Salary)
  51175 Donated Personal Holiday (Classified Salary)
  51180 Donated Vacation Leave (Classified Salary)
  51185 Shared Leave Received (Classified Salary)

*detail maintained by earn codes in H.R

AD:  HIGHER EDUCATION EXEMPT:  All employees/positions which have been defined as exempt by chapter 41:06 RCW by the Washington Personnel Resources Board.
 
  51205  Ft-Admin-Reg (Permanent Exempt)
  51270 Donated Sick Leave (Administrative Salary)
  51275 Donated Personal Holiday (Administrative Salary)
  51280 Donated Vacation Leave (Administrative Salary)
  51285 Shared Leave Received (Administrative Salary)
  51305 Temporary (Temporary Exempt)

AF:  HIGHER EDUCATION FACULTY: All employees/positions whose primary responsibilities are teaching, research, public service, including librarians and counselors designates as faculty. 

  51405 Ft-Faculty Vac (Permanent Faculty)
  51505 Ft-Faculty Ftntt (Year to Year Faculty)
  51605 Adjunct / Other (Adjunct/Phased/Summer/Overload)
 
AH:  HIGHER EDUCATION GRADUATE ASSISTANTS:  All employees/positions held by the graduate school and whose primary responsibilities are related to teaching, research, and public service at institutions of higher education.
 
  51705 Grad Assistants
  51706 Graduate Work Study
 
AK:  HIGHER EDUCATION OTHER:  All employees/positions not  subject to other classifications. 

  51805 Temp-Other (Hourly Employees)
 
AL:  HIGHER EDUCATION STUDENTS:  All student employees other than graduate assistants or those covered by Washington Personnel Resources Board, including work-study students.

  51815 Student Employees
  51816 Undergraduate Work Study

AS:  SICK LEAVE BUY-OUT:  Salaries and wages expended for accrued employee sick leave as provided under RCW 41.04.340.

  51140   Sick Leave Buyout/Term (Classified)       
  51260   Admin S/L Buyout (Exempt)

AT:  TERMINAL LEAVE:  Salaries and wages expended for accrued vacation leave made to employees upon termination of employment.

  51150 Term Leave-Class (Classified)
  51255 Term Leave Exempt (Exempt)
  51445 Fac Vacation Leave Buyout (Faculty)
 
AU:  OVERTIME AND CALL-BACK:  Additional amounts paid to employees for working overtime and under call-back provisions of contracts and work agreements.

  51835 Overtime Extra Time (Overtime/Extra hr. straight time/Standby)
  51840   Shift Differential (Overtime)

B:  EMPLOYEE BENEFITS

BA:  OLD AGE, SURVIVORS AND DISABILITY INSURANCE:  Amounts expended as the state’s share of Old Age, Survivors, and Disability Insurance.  Does not include Hospital Insurance (Medicare) premiums. *

  52005 OASI

* detail maintained by earn codes in H.R.

BB:  RETIREMENT AND PENSIONS:  Amounts expended as the State’s Share of retirement  and pension benefits.
   
  52015 CWU Retirement (Retirement and Pensions)
  52016 Higher Ed Retirement Plan

BC:  MEDICAL AID AND INDUSTRIAL INSURANCE:  Amounts expended as the state’s share of medical aid and industrial insurance.

  52045 Medical Aid and Industrial Insurance

BD:  HEALTH, LIFE, AND DISABILITY INSURANCE:  Amounts expended as the state’s share of health, life, and disability insurance.

  52050 Health, Life and Disability Insurance
  52052 Health Savings Account
  52054 Graduate Assistants Health Service Expense
  52059 OPEB- Other Post Employment Benefits

BF:  UNEMPLOYMENT COMPENSATION:  Amounts expended to pay for unemployment compensation benefits received by former state employees.

  52060 Unemployment Compensation

BG:  SUPPLEMENTAL RETIREMENT PAYMENTS:  Amounts expended for supplemental payments to retired individuals when pension annuity payments are less than what the retiree would be eligible to receive under the public employees retirement system.

  52065 Supplemental Retirement

BH:  HOSPITAL INSURANCE (MEDICARE):  Amounts expended as the state’s share of Hospital Insurance (Medicare).

  52010 Medicare

BT:  SHARED LEAVE PROVIDED – SICK LEAVE:  The dollar value of sick leave donated by state employees in conjunction with the state’s shared leave program.

  52070 Donated Sick Leave

BU:  SHARED LEAVE PROVIDED – PERSONAL HOLIDAY:  The dollar value of personal holiday leave donated by state employees in conjunction with the shared leave program.
  
  52075 Donated Personal Holiday

BV:  SHARED LEAVE PROVIDED – ANNUAL LEAVE:  The dollar value of annual leave donated by state employees in conjunction with the state’s shared leave program.

  52080 Donated Annual Leave

BW:  SHARED LEAVE RECEIVED:  The dollar value of shared leave received by state employees, to be used in lieu of sick leave, in conjunction with the shared leave program.

  52085 Shared Leave Received

C:  PERSONAL SERVICE CONTRACTS:  Personal service means professional or technical expertise provided by a consultant to accomplish a specific study, project, task or work statement.  This category includes contracts with independent individuals or firms to perform a service or render an opinion or recommendation according to the consultant’s methods and without being subject to the control of the agency except as to the results of the work.

This includes both new and contracts and amendments and/or renewals of existing contracts.  Agencies are not to included are amounts expended for architectural and engineering services on capital projects.  These amounts are to be recorded as Sub object JK.  Also excluded are client services, whether paid directly to the client or to the provider.  These amounts are to be recorded as Sub-objects NA and NB, respectively.

Where travel expenses are authorized and included as part of a contract or grant, the payment is to be recorded under the appropriate Subobject code for the contract or grant. Travel related to client services should be recorded as Subobject NA and NB, as appropriate.


CA:  MANAGEMENT AND ORGANIZATIONAL SERVICES:  Amounts expended for services to assist management with operation or management of the University or department.  Also includes services for strategic planning, goal setting, needs assessment, business process re-engineering, facilitators for staff functions, harassment and related investigations, mediation, and lobbying.  Includes services for design, development, and/or implementation of information processing or telecommunications systems, re-engineering of major information technology systems, quality assurance on or evaluation of such systems, and development of information technology strategic plans.
 
  53005 Mgmt and Org Services- Ps-Med & Health- Ex: Nurse Consultant, Psychiatric Evaluations
  53006 IT Development/Design/Implementation of Major Projects - X
  53010 Personal Service Contract- Ex: Labor Negotiator, Consultant Review, Assessment Review, Provide Recommendations, Analysis Services, Collaboration Services, Program Review,  Translation Services, Provide Evaluation Services - Y

CB:  Legal & Expert Witness Services:  The amounts expended for legal services and legal research and consultation by non-state employed attorneys, bond counsel, patent counsel, hearing examiners, etc. Expert witnesses contracts are for the purpose of providing expert testimony in litigation, but may also include other services such as case consultation, research, and legal services.
Does not include amounts expended for court reporters, legal aides or lay witnesses which are classified as purchased services under Sub-object ER.

  53012 Legal Services- Ex: Law Firms or Lawyers for interpretation and /or legal advice
   
CC:  FINANCIAL SERVICES:  Amounts expended for financial services, actuarial services, economic analysis, cost/benefit analysis, cost allocation, accounting and financial audit services. Also includes investment management, cash management and stockbroker services.  DOES NOT INCLUDE amounts expended for the state actuary, attorney general, state auditor, or routine bookkeeping and fiscal technician services.

  53015 Financial Services- Ex: Financial Compliance Validation services, Tax Advisory Services, Economic Impact Study Services
 
CD: COMPUTER & INFORMATION SERVICES:  The amounts expended for design, development, and/or implementation of agency information technology (IT) systems, and project management of systems, that are not considered “major” agency systems, as defined under Subobject CA. Includes services to analyze, enhance, modify or implement computer systems or telecommunications systems. Includes IT security analysis, security vulnerability assessments, business analysis of agency IT systems, disaster recovery planning services, and IT systems analysis.
Does not in include amounts expended for data processing charges or programming and data entry services which are classified as purchased services under Sub-object ER.  Does not include design or development of major information systems which is classified under Sub-object CA
.

  53017 Computer & Information Service- Ex: Consulting Services for Computer Hardware & Software - Y

CF:  TECHNICAL REASEARCH SERVICES:  Amounts expended for studies or services related to transportation, traffic safety, commute programs, natural resources, agriculture, environment, science, biology, marine biology, water resource, hydrology and aquatic issues.  Also includes historical research, property appraisals, real estate services, archaeological and historic surveys and aerial surveys, photogrammetry, industrial hygiene services, hazardous waste services, seismic safety studies, etc.

  53020 Technical Research Services- Ex: Field Research Services, Data Analysis,   Report Writing, Radio Carbon dating, Element Analysis Services, Manuscript Editing Services, Hydration Measurement, Assays, Hazardous Waste Services

CZ:  OTHER PERSONAL SERVICES:  Amounts expended for personal service contracts other than those described above.

  53025 Other Personal Services- Honorarium/Tchng- Ex.: Music Clinician, Presentation Services, Performances, Facilitators, Workshop presenter, Officiating Services, Speakers Fee, Caricature Services, Guest Accompaniment, Teacher Consultant, Adjudicator Services, Participation Fees, Guest Artist, Training Services, Costume Designer, Lecturer, Visitor Reading, Providing Clinics, DJ Services

E:  GOODS AND SERVICES

EA:  SUPPLIES AND MATERIALS:  Amounts expended for all materials and supplies which are (a) ordinarily consumed or expended within one year after being put into service, (b) converted in the process of construction or manufacture, or (c) used to form an incidental part of noncapitalized equipment or a capital asset. 
All office copier paper and supplies are recorded as EF, account sub code: 53315 Office Copier Supplies.

  53110 Misc Supplies- Ex: Amounts not classified under any other account
  53115 Kitchen Supplies- Ex: Spatulas, cooking spoons, knives, forks, serving trays, corkscrew, slicer
  53116 Dish Ware / Paper Supplies- Ex: Plates, dishes, plate covers, china, napkins, paper towels
  53117 Music Scores- Ex: Music rentals, rental fee’s music royalties, music copyrights
  53120 Office Supplies- Ex: Disposable/Consumable office supplies
  53121 Athletic Supplies- Ex: Athletic disposable medical supplies, athletic T-shirts & clothing, Uniforms
  53125 Graphics & Photo Productions- Ex: Photography developing & Processing, film negative
  53130 Data Processing Supplies- Ex: Computer cables, surge protector, batteries, keyboards, speakers, power supply, mice, wireless adaptor, memory card, External media storage devices >$300. inclusive of tax and shipping
  53131 IT Supplies (Operations & Maintenance) - Y
  53140 Instruction & Research supplies, Books & Pamphlets- Ex: Scientific supplies & instruction materials, educational pre-recorded CD’s, resource guides, pre-printed books, handbooks, directories, publications fee’s, maps
  53141 Books- Wildcatshop- Books purchased at the Wildcat Shop
  53142 Dining Room Supplies- Ex: Disposable dining room supplies
  53144 Linen Supplies- Ex: Linen tablecloths & napkins
  53146 Custodial Supplies- Ex: Cleaning chemicals, detergents, brooms, mops, sponges, dustpans, buckets
  53147 Plant Services Materials
  53148 Upholstery/Drapery Materials

EB:  COMMUNICATIONS:  Amounts expended for transmission of messages.  This category includes: land telegraph service, radio and wireless telegraph services. telephone,  teletype and facsimile services; letter postage; rental of post office boxes or postage meter machines and/or mailing machines; contractual messenger service; switchboard service charge; telephone installation costs; and internet access charges.

  53150 Postage- Ex: Payment to USPS Deposit permit #41 & #44, Stamps
  53151 Postage General Meter- Ex: Regular/Standard size letter envelopes, flats
  53152 Postage 1st Class Permit- Ex: Regular/standard size letter envelopes, flats sent out in bulk
  53153 Postage Bulk Permit- Ex: Postcards, bulk mailings & catalogs
  53154 Bus Reply/Postage Due- Ex: Business Reply standard, mail that comes in with insufficient postage
  53155 Postage- Wildcat Shop- Ex: Postage mailed through the Wildcat Shop
  53160 Telephone- Ex: University monthly phone line charges, faxes, modems, etc.
  53161 Dorm Line Charges- Ex: Monthly line charges for Dorm Lines
  53170 Telephone – Long Distance- Ex: Out of area charges, calling cards, off campus authorization code usage
  53180 Miscellaneous Communications- Ex: Internet initial set up, satellite phone rentals
  53182 Telephone – Rebill- Ex: Pagers, Cells, 800 lines, re-bills

EC:  UTILITIES:  Amounts expended to heat, cool, and light state owned and/or leased facilities not obtained through the Department of General Administration, where energy costs are not included as part of the monthly lease payments.  Also includes the amounts expended for water, sewer and garbage.

  53190 Electricity- Ex: Electricity used to heat, cool, operate and light University-owned or leased facilities.
  53200 Natural Gas- Ex.: Natural gas, propane used to heat, cool, operate University-owned or leased facilities.
  53210 Heating Oil- Ex.: Heating oil used to heat and operate University-owned or leased facilities
  53220 Water- Ex.: Water used to operate University-owned or leased facilities.
  53225 Storm Water- Storm Water Charges
  53230 Sewer- Ex.: Sewer service to operate University-owned or leased facilities
  53240 Refuse- Ex: Trash pick-up and garbage services
  53250 Miscellaneous Utilities

ED: RENTALS AND LEASES: The amounts expended for leases and rentals for the occupancy and continued use of property owned by the Department of General Administration and other state agencies, private landlords and other public and non-profit entities.  This category includes:  land, buildings and structures.  Refer to sub-object EH for temporary use of space for conferences, meetings, rentals and leases for furnishings, equipment and software.

  53349 Land and Buildings- Ex: Parking lots, Pasture land, Class & Teaching office space.

EE:  REPAIRS, ALTERATIONS, and MAINTENANCE:  Amounts expended for the normal upkeep and restoration of buildings, structures, equipment, or other improvements.  Includes expenditures to remodel, restore and recondition which do not extend the useful life of the asset.
  
  53270 Repairs– Ex.: Instruments, Vehicle, building, Parts & Labor services
  53271 Environmental Control Repairs– Ex.: HVAC parts and labor service
  53272 Plant Auth Non-Productive Repairs– Ex.: used to account for non-billable employee time
  53273 Key / Re-key- Ex.: Lockshop services
  53274 Repair apartments- Ex.: University Housing repairs to apartment equipment and buildings
  53275 Repair Conference Center– Ex.: Conference Center repairs to building and
living areas
  53276 Repair Dining Service– Ex.: Repairs to Dining Services equipment and
building structures
  53277 Repair Resident Halls– Ex.: Resident Hall repairs to equipment and building structures
  53280 Maintenance– Ex.: Equipment preventative maintenance/inspection contracts, Copiers, Printers, Hoods
  53281 Moving/Setup & Takedown- Ex: Office/Classroom space re-configuration
  53282 Misc Grounds Improvements/Work– Ex.: Soil testing, Foundation evaluation
  53283 Locates- Maintenance- Ex.:  Locate underground utilities
  53290 Recovery Expense – Ex: Facilities Maintenance Department recovery of expense

EF:  PRINTING AND REPRODUCTION:  Amounts expended for contractual printing and reproduction, binding operations, and all common processes of duplication performed by the State Printer or commercial printers.  Includes printed matter such as publications, books, pamphlets, and the cost of office copier supplies.

  53300 Printing-Campus– Ex.: On Campus Printing, duplicating, laminating and services
  53310 Printing-Off Campus– Ex.: Off Campus vendor printing and duplicating, Banners, Signs, Posters
  53315 Office Copier Supplies– Ex.: Toner, Paper, supplies for Copiers, Printers & Faxes


EG:  EMPLOYEE PROFESSIONAL DEVELOPMENT AND TRAINING:  Amounts expended for the payment of tuition, fees and/or other related expenses for individuals engaged in or conducting educational or training programs which are offered to all or most employees on a continual or recurring basis (more than six times per fiscal year) or satellite training.  Includes participation in associations, organizations, conventions, and the cost of subscriptions that accompany these memberships.  Also includes nontaxable employee recognition and productivity awards of nominal economic value EXCLUDING cash or cash equivalents, such as gift certificates, which are taxable and are to be reported under Sub-object NZ.  Does not include lodging or subsistence costs except where meals and/or lodging are included as an integral part of the fee.

  53320 Education and Training, Incentives– Ex.: For education and training seminars, field trips, career tracks, retreats
  53325 Lite Refreshments/Meals For Meetings– Ex.: Amounts expended subject to CWU’s Light Meals and refreshments procedure and Meals at meetings procedure 7-2.2.1.2  Titled: Use of State Funds for Entertainment, Public Relations, University Promotion and Recruitment
  53330 Memberships– Ex.: Notary dues, Reoccurring participation dues for Organizations, Associations, Societies
  53340 Registration Fees– Ex.: Payment of tuition, fees in conducting educational or training programs/conferences
  53341   IT Registration & Fees (Operations & Maintenance) - Y
  53342   IT Registration & Fees (Development & Acquisition) - X  
  53345 Employee Recognition Awards– Ex.: Recognition and productivity awards of nominal value. Does not include cash or cash equivalents, such as gift certificates. 
See University Policy manual and/or RCW 41.60-150

EH: RENTAL AND LEASES-FURNISHINGS, EQUIPMENT & SOFTWARE:  The amounts expended for the possession and use of furnishings, equipment (excluding travel expense rentals), software, and the temporary use of space, including space for conferences and meetings.  Refer to sub-object ED for rentals and leases for continued use of land, buildings and structures.

  53260 Furnishings, Equipment & Software- Ex: Copiers, copier maintenance, per- copier maintenance charges, meeting rooms, multi-functional devices, scanners


EJ:  SUBSCRIPTIONS:  Amounts expended for subscriptions to newspapers and periodicals, and/or services providing informational reports.  Excludes items cataloged for use in state libraries, which are classified as capital outlays and subscriptions accompanying individual and/or agency memberships.

  53350 Subscriptions- Ex: Periodicals, Magazines, Newspapers and other subscription services for departmental use.

EK:  FACILITIES AND SERVICES:  Charges by the Department of General Administration for central services provided to agencies.  Includes, but is not limited to,  maintenance of capital buildings and grounds, campus mail service, and parking and cost allocation payments based on FTE’s for the Office of State Procurement.

  53360  General And Administrative Services- Ex: Billing by the Department of General Administration in support of services

EL:  DATA PROCESSING SERVICES:  Charges by the Department of Information Services or other State agency data processing installations for services.
                        
  53370 DIS Data Processing Services- Ex.: DIS data processing service fees

EM:  ATTORNEY GENERAL SERVICES:  Charges by the Office of Attorney General for legal services.

  53380 Attorney General Services– Ex.: AG Legal services fee’s for the University

EN:  PERSONNEL SERVICES:  Charges by the Department of Personnel for services in connection with the appointment, training, promotion, transfer, layoff, recruitment, retention, classification, compensation, removal, discipline, labor relations, and welfare of  state classified and higher education classified employees. Also includes charges by the Office of Financial Management of labor relations.

  53390 State Personnel Service– Ex.: Department of Personnel services

EP:  INSURANCE:  Amounts expended for liability, property, vehicle, fire, accident, including risk management and self-insurance payments, and all other forms of insurance except for state employee insurance benefits.

  53400 Insurance- Ex: Athletics, Aviation, Boiler, Field Trip, Foreign liability, Graduate assistant, Sports camps, Etc.

ER:  OTHER PURCHASED SERVICES:  Amounts expended for CONTRACTUAL services provided to accomplish routine, continuing and necessary functions not otherwise specifically mentioned or included under the other sub-objects.  Includes, but are not limit to, custodial, interagency, security, data entry, and programming services.

  53430   IT Software – Non Inventory – (Operations & Maintenance) - Y
  53431   IT Software – Non Inventory – (Development & Acquisition) -X
  53440 Software Maintenance- Ex.: Contracted operational maintenance and support of software
programs, ie. Oracle, Maximus
  53450 Purchased Services - 1099 - Ex.: The purchase of a service that usually is associated with specialized or crafts labor and is either ordinary maintenance or in amounts less than those defined as "Public Works"
See http://www.cwu.edu/~purchase/personal_services.html
This account should be used if the vendor requires a 1099 at the end of the calendar year.
  53460 Purchased Service - Non 1099 - Ex.: The purchase of a service that usually is associated with specialized or crafts labor and is either ordinary maintenance or in amounts less than those defined as "Public Works"
See http://www.cwu.edu/~purchase/personal_services.html
This account should be used if the vendor does not require a 1099 at the end of the calendar year
  53470 Foreign Personal Services - Ex.: An expert service provided by an individual or company that results in evaluations or recommendations, policies, procedures, training, or similar planning document or tool
This account should be used for vendors with addresses located and established outside of the United States

ES:  VEHICLE MAINTENANCE AND OPERATING COSTS:  Amounts expended for the maintenance and operation of state owned vehicles.  Includes, but is not limited to, such costs as gasoline, oil, tires, parts and supplies.
 
  53480 Vehicle Maintenance and Operation costs
  53482 Plant Diesel Motor Fuel
  53483 Unleaded Gasoline


ET:  AUDIT SERVICES:  Charges by the Office of State Auditor for audit services.

  53490 Audit Services

EW:  ARCHIVES AND RECORDS MANAGEMENT SERVICES:  Charges by the Secretary of State for archiving, storage, and records management services.

  53500 Archives and Records Management Services

EX:  OMWBE SERVICES:  Charges by the Office of Minority and Women’s Business Enterprises for services.

  53510 OMWBE Services

EZ:  OTHER GOODS AND SERVICES:  Amounts expended for goods and services other than those described above.  Includes bonds, freight (when not allocable to items purchased), advertising, and other goods and services from vendors or other agencies.

  53520 Advertising- Ex.: Advertising for Newspapers, Magazines, Radio and Television
  53523 Marketing: EX: public relations, promoting agency, media relations services, advertising plan
  53525 Promotion Expense- Ex.: item or product of small value garnering CWU name recognition to be dispersed or given away. Refer to the following link located on the Accounting Web page:
http://www.cwu.edu/~pres/policies/part2-2.87.pdf
  53526 Employment Search- Advertising & Misc. - Ex.: Advertising related to employee recruitment
  53530 Program Expenses- Ex: Reimbursement by 3rd party contracted programs
  53533 Student Travel- Ex: Travel for Students, not recorded as University travel expense
  53540 Freight Ex.: Shipping and Transportation charges unrelated to a Purchased product.
  53545 Cost of Issuance- Bonds
  53546 Under Disc Amortization Bonds
  53547 Insurance Prem Amortization Bonds
  53550 Misc. Goods and Services- Ex: Amounts not classified under any other account
  53551 Leasehold Tax Expense
  53552 Shop Supplies- Ex: Supplies purchased at Central Stores
  53554 Maintenance Supplies- Ex: Supplies purchased in the maintenance of buildings and equipment
  53560 Reallocated Costs
  53565 Supplies for Re-bill
  53570 Legal Settlements
  53575 Research Sub-recipient

F:  COST OF GOODS SOLD (Proprietary Funds Only): In budgeted accounts, to be used with General Ledger Code 6516 “Cost of Goods Sold” only.  Revenue source code 0450 “Sales of Goods and Supplies-Proprietary Funds” is to be used by agencies recording cost of goods sold.

FA:  PURCHASES: Amounts expended for the acquisition of merchandise purchased for resale including purchase costs, freight-in costs, and inventory adjustments less returns and discounts. (For use by agencies not using itemized Sub-objects FB through FF.)
 
  53710 Net Cost of Goods Sold

FB:  PURCHASES:  Amounts expended to acquire merchandise purchased for resale.  (Agencies electing not to separately identify returns, freight costs, and discounts may record purchases net of these items.)
                      
  53720 Purchase for Resale
  53721 Food for Resale
  53722 Warehouse Purchases
  53730 Special Project Purchase

FC:  RETURNED PURCHASES:  Amounts recovered form total purchase of merchandise returned to the Vendor.

  53740 Returned Purchases

FD:  FREIGHT IN:  Amounts expended to common carriers for delivery of merchandise purchased for resale by the agency.

  53750 COGS – Freight In

FE:  DISCOUNTS:  Amounts deducted by vendors from the total invoiced amount of merchandise due to prompt payment or cash payment by the agency.

  53760 Discounts
  53770 Direct Labor

G:  TRAVEL:  In addition to state employees, these sub-object codes are to be used to record travel expenses paid to/or for individuals who serve on boards, commissions, councils, committees and task forces, or volunteers and other individual who are authorized to receive travel expenses. 
Where travel expenses are authorized and included as part of a contract or grant, the payment is to be recorded under the appropriate sub-object code for the contract or grant.


GA:  IN-STATE SUBSISTENCE AND LODGING: The amounts paid for lodging and/or subsistence expenses incurred while traveling within the state’s boundary on official state business.
                       
  53810 In-State Meals and Lodging
  53811   In-State Meals and Lodging- Recruiting
  53812 IT In-State Meals and Lodging (Operations & Maintenance) - Y
  53813  IT In-State Meals and Lodging (Development & Acquisition) -X
  53820 Same Day Travel – Meals
  53821   Same Day Travel- Meals - Recruitment
  53822  IT Same Day Travel – Meals (Operations & Maintenance) - Y
  53823 IT Same Day Travel – Meals (Development & Acquisition) – X
 
GB:  IN-STATE AIR TRANSPORTATION: The amounts paid for air transportation expenses incurred while traveling within the state’s boundary on official state business.
                
  53830 In-State Air Transportation
  53831  IT In-State Air Transportation (Operations & Maintenance) – Y
  53832  IT In-State Air Transportation (Development & Acquisition) - X  

GC:  PRIVATE AUTOMOBILE MILEAGE: The amounts paid as reimbursement for private car mileage incurred while traveling on official state business.

  53840 Private Automobile Mileage
  53841 Private Automobile Mileage- Recruitment
  53842 IT Private Automobile Mileage (Operations & Maintenance) - Y
  53843 IT Private Automobile Mileage (Development & Acquisition) - X

GD:  OTHER TRAVEL EXPENSES:  The amounts paid for all other costs incurred while traveling on official state business. Includes, but is not limited to: prospective employee interview expenses; employee relocation expenses; rail bus, ferry, or taxi fares; tolls, rental cars; parking fees; stenographic services; telephone calls; and other miscellaneous expenses.

  53850  Other Travel Expenses
  53851  Other Travel Expenses- Recruiting
  53852 IT Other Travel Expenses (Operations & Maintenance) - Y
  53853 IT Other Travel Expenses (Development & Acquisition) - X
  53860  Travel Advance
  53870  Employment Search- Interview Expense
  53880  Relocation Expense

GF:  OUT OF STATE SUBSISTENCE AND LODGING: The amounts paid for lodging and/or subsistence expenses incurred while traveling outside of the state’s boundary on official state business.

  53890  Out of State Meals and Lodging
  53891 Out of State Meals and Lodging- Recruiting
  53892 IT Out of State Meals and Lodging (Operations & Maintenance) - Y
  53893  IT Out of State Meals and Lodging (Development & Acquisition) - X
  53895 International Means and Lodging

GG:  OUT OF STATE AIR TRANSPORTATION: The amount paid for air transportation expenses incurred while traveling outside the state’s boundary on official state business.

  53900  Out of State air Transportation
  53901 Out of State air Transportation- Recruiting
  53902  IT Out of State Air Transportation (Operations & Maintenance) - Y
  53903  IT Out of State Air Transportation (Development & Acquisition) - X
  53905 International Air Transportation

GN:  MOTOR POOL SERVICES:  The amounts expended for use of vehicles obtained from either the central or agency-operated motor pools.  The expenditures may be for vehicles used on either a specific trip(s) or permanently assigned basis.

  53910  Motor Pool Services
  53911 IT Motor Pool Services (Operations & Maintenance) - Y
  53912 IT Motor Pool Services (Development & Acquisition) - X


Capital Assets

CAPITAL OUTLAYS:  Amounts expended for the acquisition of, or addition to, fixed assets intended to benefit future periods.  Also includes fixed assets acquired through capital leases.

JA Effective July 1st, 2011
JA:  NONCAPITALIZED FURNISHINGS, EQUIPMENT AND SOFTWARE:  Amounts   expended for furnishings, equipment, and software with a useful life of greater than one year and not considered a capital asset.  Excludes minor assets with a useful life of greater than one year such as staplers, waste containers, and tape dispensers.

53410  Equipment – Non inventory – Non Capitalized
Non-Taggable / Non-Labeled Equipment between $1.00 - $4,999.99.
Includes:
Desks, Tables, File Cabinets, Chairs, Ranges, Refrigerators, Dishwashers, Microwaves, Lab Equipment, Air-Conditioners, Compressors, Power Tools, A/V Carts, Cell Phones, Fax Machines, Cash Registers, Microphones,  Copiers, Used Vehicles

53420  Equipment – Inventory Non Capitalized
Taggable Small & Attractive Equipment between $300 - $4,999.99.

Includes:
Communication Equipment for Public Safety: Audio/Video Equipment, Hand Held Radios;
Office Equipment: Calculators, Dictation Equipment, Typewriters;
Audio & Visual Equipment: TV’s, Radio’s, Tape Players, Home-type Video Camera’s only, DVD & Blu-Ray Players, Video Projectors;
Computer Equipment: Laptop’s, CPU’s, Palm Pilots, Monitors, Scanners, Printers, Smart Boards (Digital White Boards);
Optical Devices: Microscopes, Binoculars, Range Finders, Bar Code Scanners, Telescopes, Radar Guns.

Taggable Small & Attractive Equipment between $1 - $4,999.99
Includes: 
Weapons: Pistols, Rifles, Starter Guns, Tazer/Stun Guns
53421   IT Equipment – Inventory – (Operations & Maintenance) - Y
53422   IT Equipment – Inventory – (Development & Acquisition) - X
53430 Software (Non-Inventory)  – Ex.: Computer Software that does not qualify for capitalization or inventory. Custom software

JC:  FURNISHINGS, EQUIPMENT, AND SOFTWARE:  The amounts expended for furnishings, equipment, and software considered a capital asset in accordance with the state’s capitalization policy.

  54005  Capitalized Equipment– Ex.: $5,000 > All Capital Furniture, Equipment and Software.
All costs should be calculated including tax, shipping and miscellaneous charges.
  54006 IT Capital Equipment (Operations & Maintenance) - Y
  54007  IT Capital Equipment (Development & Acquisition) - X

JD:  LIBRARY RESOURCES:  Amounts expended for: cost of books, maps, and films formally cataloged by a library or audiovisual center; sound film strips, slide sets, prepared transparencies, and prerecorded audio or video recordings; periodicals purchased and cataloged for libraries.

  54010 – 54365 Library Resources
 
JE:  LAND:  Amounts expended for acquisition of land.  Includes: cost of acquiring land; clearing and grading costs; and the cost of razing buildings or other improvements acquired with land which were not intended for permanent use at time of acquisition.

  54401 Site Clearance
  54402 Site Demolition
  54403 Site Utilities
  54410 Land

JF:  BUILDINGS: Amounts expended for the acquisition of already constructed buildings including broker and appraisal fees, legal expenses, and repairs to put buildings in required condition for intended use.
The amounts expended on contracts for construction, additions, alterations, and modernization of buildings including contracts for general, mechanical, and electrical costs, even though negotiated separately.  Also, includes the cost of all change orders or contract extensions negotiated for the construction of the building, and the amount of interest on project loans that accrues during the period of construction.
The amounts expended for equipment installed as an integral part of the structure, whether the building is purchased or constructed.  Excludes those items classified as equipment under Subobject JC “Furnishings, Equipment, and Software.”

  54411 Construction-Building
  54412 Construction-HVAC
  54413 Construction-Plumbing
  54414 Construction-Electrical
  54415 Construction-Elevators
  54416 Construction-Parking
  54417 Construction-Fire Protection
  54418 Construction-Communications Systems
  54419 Construction- Fixed Equip
  54420 Buildings
  54422 Site Work
  54421 Other Contracts
  54423 Construction Retainage
  54424 Fixed Furnishings
  54425 In-Plant Services
  54426 Permits & Fees
  54427 Contingency Construction
  54428 Contingency Site Work
  54429 Project Management
  54498 Construction-Hazmat Abatement

JH:  IMPROVEMENTS OTHER THAN BUILDINGS:  Amounts expended for the construction, addition, and/or alteration of improvements other than buildings and infrastructure not related to the state highway system, such as:  tunnel and utility systems; water and sewer systems; street lights and signs; braces and retaining walls; parking facilities; toll bridge construction; shoreline protection projects; and leasehold improvements.

  54430 Improvements – Not Buildings
  54431 Exterior Utilities

JJ:  GROUNDS DEVELOPMENT:  Amounts expended for landscaping other grounds development unrelated to a building or other facility for general aesthetic, weed control, or other purposes.

  54433 Plant Services-Grounds
  54434 Landscaping- Rough & Finish Grading
  54435 Landscaping- Irrigation
  34436 Landscaping- Drainage & Retaining Walls
  34437 Site Development- Paths & Bikeways
  34438 Site Development- Park/Driveways/Loading
  34439 Site Development- Site Lighting
  54440 Landscaping
  54441 Site Development- Signage

JK:  ARCHITECTURAL AND ENGINEERING SERVICES: The amounts expended for the services of
architectural or engineering firms or individuals relating to the development and/or construction of a specific capital project.

  54442 A/E- Geotechnical
  54443 A/E- Mechanical/Electrical/Structural
  54446 A/E- Civil
  54447 A/E- Landscaping
  54449 A/E- Special-Value Engineering
  54450 Architectural and Engineering Services
  54451 A/E Contingency
  54452 Construction Pre-design
  54453 Construction Observation
  54454 Commissioning
  54455 A/E Acoustical
  54456 A/E Special- Review
  54458 A/E Industrial Hygienist
  54459 A/E Environmental

JL:  CAPITAL PLANNING:  Amounts expended for planning or determining the feasibility of a specific capital project or projects.

  54460 Capital Planning

JM:  WORKS OF ART AND HISTORICAL LANDMARKS:   Amounts expended for the acquisition and maintenance of permanent works of art and historical landmarks.

  54470 Art Collections, Library Reserve Collections and Museum and Historical Collections

JZ:  OTHER CAPITAL OUTLAYS:  Amounts expended for capital projects not specifically indicated above.

  54471 Surveys- Land
  54472 Surveys- Utilities
  54474 Testing- Soils/ Geology/ Foundations
  54475 Construction Related Reproduction
  54476 Construction Related Mailing
  54480 Other Capital Outlays
  54481 Construction Inspection
  54482 Related Project Cost
  54483 Construction Tax
  54486 Construction Advertising
  54491 Construction Permits & Fees

N:  GRANTS, BENEFITS, AND CLIENT SERVICES:

NZ:  OTHER GRANTS, BENEFITS AND CLIENT SERVICES:  The amounts expended for grants and benefits other than described above. Also includes taxable employee recognition and productivity awards which are in the form of cash or cash equivalents, such as gift certificates.

  54510 Grants, Benefits and Client Services
  54511 Participant Tuition & Fees
  54512 Participant Stipends
  54513 Cell Phone Allowance
  54514 Automobile Allowance
  54515 Foundation Grants/Benefits

P:  DEBT SERVICE

PA:  PRINCIPAL: Amounts expended for the payment of principal on the various forms of indebtedness incurred by the state.

  54610 Principal

PB:  INTEREST:  Amounts expended for interest on various forms of indebtedness incurred by the state.
  54620 Interest
  54621  Interest BABS Credit Contra

PC:  OTHER DEBT SERVICES:  Amounts expended for other related charges on the various forms of indebtedness incurred by the state.

  54630 Debt Service Other

PD:  PRINCIPAL – COP LEASE/PURCHASE AGREEMENTS:  Amounts expended for the payment of principal on COP (Certificates of Participation) on lease/purchase agreements with the Office of State Treasurer.

  54640 Principal COP Lease/Purchase Agreements

PE:  INTEREST – COP LEASE/PURCHASE AGREEMENTS:  The amounts expended for payment of interest on COP (Certificates of Participation) lease/purchase agreements with the Office of the State Treasurer.

  54650 Interest COP Lease/Purchase Agreements

T:  INTRA-AGENCY REIMBURSEMENTS:  The relocation of budgeted expenditures and accruals within an agency by transfers between accounts or programs.  This code is not to be used for payment of services or recovery of expenditures from a non-budgeted proprietary fund.  The total for this object at the agency level is to equal zero for all budgeted funds.

http://www.cwu.edu/~budget/Intra-agencyreimbursements.doc
 
TA:  SALARIES AND WAGES:  Reallocation of budgeted expenditures within an agency  for salaries and wages.

  54710 Transfer Salary
  54711 Trans Fund 145 Salary Overage

TB:  EMPLOYEE BENEFITS:  Reallocation of budgeted expenditures within an agency for employee benefits.

  54720 Transfer Employee Benefits
  54721 Trans Fund 145 Benefit Overage

TE:  GOODS AND SERVICES:  Reallocation of budgeted expenditures for goods and services (subobject E*) and noncapitalized furnishings, equipment and software (subobject JA).

  54726 Transfer Plant Services Labor
  54729 Administrative Fee
  54730 Transfer Goods and Services
  54731 Auxiliary Services Computing Transfers
  54732 Auxiliary Services Enterprise Accounting Transfers
  54733 Auxiliary Services Connection Card Office Transfers
  54734 Auxiliary Services Student Affairs Program Transfers
  54735 Auxiliary Services ASSP Support Transfers
  54736 Auxiliary Services Office of Housing Services Transfers
  54737 Auxiliary Services Housing Custodial Transfers
  54738 Auxiliary Services Res Life & New Student Programs Transfers
  54739 Auxiliary Services Recruiting Program Support Transfers
  54740 Auxiliary Services Laundry Services Transfers
  54741 Auxiliary Services Dining Services Office/Wholesale Transfers
  54742 Auxiliary Services Assoc Vice Pres Support Transfers
  54743 Auxiliary Services ORS Marketing Transfers
  54744 Transfer Upholstery/Drapery Labor
  54727 Trans Fund 145 G&S Overage

TG:  TRANSFER TRAVEL:  Reallocations of budgeted expenditures within and agency for travel.

  54745  Transfer Travel

TJ CAPITAL OUTLAYS:  Reallocation of budgeted expenditures within an agency for capital outlays, which does not include non-capitalized furnishings, equipments and software (subobject JA). For reallocations of subobject JA expenditures, use subobject TE, Goods and Services.

  54750 Transfer Capital Expense
 
W:  DEPRECIATION, AMORTIZATION, AND BAD DEBTS

WA: DEPRECIATION EXPENSE:  Expense that represents the portion of the expired  service cost of capital assets during the accounting period.  Only used with General Ledger codes 6511 and 6591 “Depreciation Expense.”

  54810 Depreciation

WC:  BAD DEBTS EXPENSE:  Expense that represents the portion of receivable balances, recorded previously as revenue, which has now been determined uncollectible.   Only used with General Ledger code 6515 “Bad Debts Expenses”.

  54820 Bad Debt

WD:  CHANGE IN CAPITALIZATION POLICY:  This amount represents the total immaterial book value of fixed assets that are to be deleted from the records due to changes in the state’s capitalization policy.  Only use with General Ledger code 6525 “Expense Adjustments/Eliminations (GAAP).”

  54830 Change in Capitalization Policy