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Business and Financial Affairs

Revenue Dictionary

CHART OF ACCOUNTS
DICTIONARY DESCRIPTION

[word document]

REVENUE   

0253 Motor Vehicle Licenses
   42530 CWU License Plate Revenue

0310 Department of Agriculture
   43100 Department of Agriculture

0312 Department of Defense
   43120 Department of Defense

0314 Department of Housing and Urban Development
   43140 Department of HUD

0315 Department of Interior
   43150 Department of Interior
   43151 Department of Interior ARRA
   43155 Department of Commerce

0316 Department of Justice
   43160 Department of Justice

0317 Department of Labor
   43170 Department of Labor

0320 Department of Transportation
   43200 Department of Transportation

0343 National Aeronautics and Space Administration
   43430 NASA

0347 National Science Foundation
   43470 National Science Foundation
   43471 NSF- ARRA

0355   Federal Revenue Non-Assistance
   43550 Federal Revenue Non-Assistance
   43551 Fed Rev Non-Assistance ARRA

0359 Small Business Administration
   43590 Small Business Admin

0364 Veterans Administration
   43640 Veterans Administration

0366 Environment Protection Agency
   43660 Env Protection Agency

0381 Department of Energy
   43810 Department of Energy
   43811 Dept Of Energy ARRA

0383 Federal Emergency Management Agency
   43830 Fed Emerg Mgmt Agency

0384 Department of Education
   43840 Dept of Education
   43841 Dept of Education ARRA

0393 Department of Health and Human Services
   43930 Dept of Hhs

0394 Corporation for National and Community Service
   43940 Corp for Nat and Comm Svc

0401 Treasury Investment Income
   44010 Treasury Investment Income

0402 Income from Property
   44020 Fees – Taxable
   44021 Fees – Nontaxable
   44022 Rent – Taxable
   44023 Rent – Nontaxable
   44024 Other – Taxable
   44025 Other – Nontaxable
   44026 Other Rent – Nontaxable
   44027 Conf Rent – Nontaxable
   44028 Conf Rent – Taxable
   44030 Parking Fees – Taxable
   44031 Parking Meters – Taxable
   44032 Conference Parking – Taxable
   44033 Alumni Memberships- Taxable
   44040 Apt Charges Cont Ed-China
   44041 Room Charges AUAP
   44042 Tenant Rent-Subj Leasehold Tax
   44043 Tenant Rent
   44044 Locker Rentals-Nontaxable
   44045 Res Net Fee Mon-Taxable
   44046 REC Guest Passes- Taxable
   44047 REC Guest Passes- Non Taxable
   44048 REC Membership- Taxable
   44049 REC Membership- Non Taxable

0405 Fines and Forfeits
   44050 Fines and Forfeits
   44051 Contract Liquidation Fine
   44052 Late Payment Fine
   44053 Damage Fine
   44054 Cleaning Fine

0409 Local Investments/Interest Income
   44090 Local Investment/Interest Inc
   44091 Interest Income Transfer

0411 Dividend Income
   44110 Dividend Income

0413 Capital Gains
   47030 Capital Gains

0414 Capital Losses
   47040 Capital Loss

0416 Sale of Property - Other
   44160 Sale of Property – Other Tax

0418 Gain or Loss On Sale of Capital Assets
   44180 Gain/Loss on Sale of Assets

0420 Charges for Services
   44200 Charges for Svcs – Taxable
   44201 Charges for Svcs – Nontaxable
   44202 M/P Vehicle Use
   44203 M/P Trip Charges
   44204 M/P Gas Reimburse
   44205 M/P Mileage Chgs
   44206 Admissions Tax
   44207 Other Telecom Charges – Non-Taxable
   44208 Summer Orientation Non-Taxable
   44210 Sales & Service—Self Support
   44212 Cash Sales- Students Non Taxable
   44214 Set Up & Take Down Charges
   44215 Conf Center Reg – Taxable
   44218 Administation Revenue Fee 449
   44220 Conf Center Reg – Nontaxable
   44221 Building Mgr-Nontaxable
   44222 Fitness Classes- Taxable
   44223 Fitness Classes-Nontaxable
   44224 Instr Classes-Nontaxable
   44225 Activity Participation Fee
   44230 Charges for Enterprise Acctg
   44231 Charges for Enterprise Comp
   44232 Charges for Connection Card
   44233 Charges for Laundry
   44234 Charges for Brooklane Well
   44235 Charges for Conf Ctr – Special
   44270 Admission Tax Des Moines
   44271 Admission Tax Everett
   44272 Admission Tax Kent
   44273 Admission Tax Lynnwood
   44274 Admission Tax Moses Lake
   44275 Admission Tax Mt Vernon
   44276 Admission Tax Pierce County
   44277 Admission Tax Wenatchee
   44278 Admission Tax Yakima

0424 Tuition and Fees
   44240 Tuition and Fees
   44241 Summer Tuition & Fees
   44242 Tuition Waivers
   44243 Summer Tuition & Fee Waiver
   44245 S&A Fee Allocation
   44246 CE Tuition Fee Pass Thru No 3%
   44247 S&A Admin Allocation
  
0428 Other Charges for Current Services
   44280 Other Charges – Taxable
   44281 Other Charges – Nontaxable
   44282 Commissions Non-Taxable
   44283 Revenue Subject- Leasehold Tax
   44284 Laundry Commission Non-Taxable
   44285 ATM Fees

0430 Dedicated Student Fees
   44300 Dedicated Student Fees
   44301 SUB-REC Fee
   44305 SUB Fee Allocation
   44306 REC Fee Allocation
   44307 REC Admin Allocation
   44308 SUB Admin Allocation

0431 Miscellaneous Student Fees
   44310 Miscellaneous Student Fees

0440 Indirect Cost Reimbursement
   44400 Indirect Cost Reimbursement
   44410 Indirect Cost Reimburs Prioryr

0450 Sales of Goods and Supplies – Proprietary Funds
   44500 Retail Sales – Taxable
   44501 Retail Sales – Nontaxable
   44502 Wholesale Sales – Nontaxable
   44503 Catering Sales Campus – Taxable
   44504 Catering Sales Off-Campus – Tax
   44505 Meal Plan Dollars
   44506 Retail Sale Return – Taxable
   44507 Wellington’s Sales – Taxable
   44508 Staff Meals – Nontaxable
   44509 Off-Campus Meal Tkts – NonTax
   44510 Academic Meals – Nontaxable
   44511 Dining Cart #1 Sales – Taxable
   44512 Dining Cart #2 Sales – Taxable
   44513 Dining Cart #3 Sales – Taxable
   44515  Conf Center Meals – Taxable
   44520 Conf Center Meals – Nontaxable
   44525 Dining Employee Meals
   44530 Sundry Food Nontaxable
   44541 AUAP Meals – Nontaxable

0463  Premium/Discount
   44630 COP Issue Premium (Discount)

0473 Costs of Investment Activities
   47050 Cost of Investment Activities

0485 Immaterial Prior Period Adjustments
   63200  Prior Period Adjustments

489 Amortization                
   44890 – 44899 Amortization

0490 Cash Over and Short
   44900 Cash Over and Short
   44999 Allowance Uncoll Accts Governmental Funds

0499 Other Revenue
   44990 Other Revenue
   44992 Recycling Income
   44993 SIS Accounts Receivable Payments
   44994 Vending Commission – Taxable
   44995 Memberships Foundation
   44996 In-Kind Non-Donation Fnd
   44997 In-Kind Donation Foundation

0541 Contributions and Grants
   45410 State Contributions
   45411 Local Contributions
   45412 Private Contributions
   45413 Administration Fee Revenue
   45414 Foundation Contrib to CWU
   45415 Gift Fee Revenue
   45416 Donation Foundation
   45417 Contributions Foundation
   45418 Private Contributions ARRA
  
0546 Federal Revenue – Pass Through 

   45460 Fed Rev / Pass Through
   45461 Fed Rev/ Pass Through ARRA

0621 Operating Transfers – In 
   61100 Op Xfers – In – Mandatory
   61101 Op Xfers – In – Nonmandatory
   61105 Foundation- In

0622 Operating Transfers – Out       
   62300 Op Xfers – Out – Nonmandatory
   62301 Op Xfers – Out – Mandatory
   62305 FD Foundation- Out

0694 Operating Transfers – Debt Service Reimbursements
   47840 Op Xfers – Debt Svc Reimb

0716 Recoveries of Prior Appropriation Expenditures
   47160 Recov Of Prior Approp

0807 Cash COP’s
   47070 COP Financing Revenue

0902 Recoveries of Current Appropriation Expenditures
   47150 Recov Of Current Approp Exp

0920 Items Placed in Suspense
    47300 Suspense Account
    47301 Payroll Suspense
    47302 Payroll Clearing
    47303 Interface Clearing
    47304 Default Undistributed Payroll
    47305 Default Undistributed Benefits

0925 Undistributed Receipts
   47310 Undistributed Receipts

SN Federal Pass-Through – State
   49000 Fed Pass Thru – State