Subcodes

BROWN UNIVERSITY
FINANCIAL RECORDS SYSTEM
DESCRIPTIVE SUB-CODE TABLE

01XX INCOME top
	0100	General Income
New	0101	Tuition-Undergraduate
New	0102	Tuition-Graduate
New	0103	Tuition-Medical
New	0104	Tuition-Study Abroad
New	0105	Tuition-Continuing Ed
New	0106	Tuition-Doctoral
New	0107	Tuition-Doctoral RA
New	0108	Tuition-Masters
New	0110	Application Fees
New	0112	Health Service Fees
New	0115	Student Health Insurance
New	0121	Royalty & Licensing
New	0122	Local Advertising
New	0123	Classified Ads
New	0124	National Advertising
New	0130	Brown Annual Fund-Univ
New	0131	Brown Annual Fund-Med
New	0132	Unrest Bequests
New	0135	Unrest Endow Income
New	0136	Quasi Endow Income
New	0137	True Endow Income
New	0150	Indirect Cost Recovery-E&G
New	0151	Indirect Cost Recovery-Bio-Med
New	0152	Indirect Cost Recovery-Bio-Med TRF
New	0160	Parking Income-Commercial-To record parking income generated from Brown owned commercial property. Real Estate Office Use Only.
New	0170	Meehan Rental
New	0172	Athletic Passes
New	0180	Other Income-Exp Recap-To record the recapture of utility, real estate taxes and common area maintenance payments made on behalf of lessees. Real Estate Office Use Only.
New	0300	Commissions-PC
New	0301	Commissions-MAC
New	0302	NSF/Check Ret Fees
New	0303	Late Fees
New	0330	Rental Income
New	0331	Rental Prop-Dorms
New	0332	Rental-Fac/Staff
New	0333	Rental-Visiting Scholars
New	0334	Rental-Damages
New	0335	Rental-Accrual
New	0336	Other Rental Income
New	0370	Parking-Assigned
New	0371	Parking-Fines
New	0372	Parking-Visitor Passes
New	0373	Parking-Overnight
New	0374	Parking-Short Term
New	0375	Parking-Visitor Lot-CC
New	0376	Parking-Visitor Lot-Cash
New	0410	Dining-Contract Acad Year
New	0420	Dining-Contract Allocation
New	0430	Dining-Cash Sales
New	0435	Vending
New	0440	Student Housing
New	0441	Housing Damage/Fines
New	0442	Laundry Comm
New	0445	OIP Housing
New	0460	Faculty Club Income
New	0461	FC Member Dues
New	0910	Returns
New	0930	Sales Tax Collection
1XXX SALARY & WAGES top
10XX Exempt Salaries
	1010	Exempt-Administrative Salary All Regular salary payments made to administrative staff on the monthly payroll. These staff members are not holding faculty appointments
	1020	Exempt-Coach Salary All Regular salary payments made to coaching staff on the monthly payroll. These staff members are not holding faculty appointments
	1030	Multiyear Faculty Salary Salary paid to faculty without regular faculty status working on multi-year contracts.
	1040	Faculty Administrative Stipends Stipends paid as salary to faculty members serving temporarily in administrative roles, i.e. chair or dean.
	1050	Leave Replacement Faculty Salary Salary paid to faculty serving temporarily as replacements for those on leave without pay.
	1060	Recurring Faculty Salary Salary paid as part of a long-standing arrangement with a department to meet core curricular needs, i.e. teaching expository writing.
	1061	Non-Regular Faculty Research Salary paid to individuals who hold non-regular faculty appointments and devote their primary efforts to research, e.g. post doctoral and (research) faculty appointments.
	1070	Faculty Salary All salary payments made to individuals holding regular faculty appointments.
	1071	Regular Faculty Salary Supplement Wages paid to regular faculty as a supplement to their normal base salary
	1080	Early Retirement Faculty early retirement compensation payments.
	1090	Faculty - Summer Salaries Payment for summer work performed by faculty personnel who have normal appointments of less than twelve months.
15XX Graduate Student Stipends and Tuition Credit
	1510	Graduate Teaching Assistants - Stipends Includes salary payments for all Graders, Assistants, Teaching Assistants, and Teaching Fellows.
	1520	Proctor - Stipends Salary payments to graduate students who have been appointed as Proctors.
	1530	Proctor -Tuition Tuition credit for graduate students who have been appointed as Proctors.
	1540	Graduate Teaching Assistants (T/A) -Tuition Tuition credit for Teaching Fellows, Teaching Assistants, Assistants, and Graders.
	1550	Graduate Research Assistants (R/A) – Stipends Salary payments for Research Assistants during the academic year.
	1560	Graduate Research Assistants –Tuition Tuition fee credit for graduate students appointed as Research Assistants.
	1570	Graduate Research Assistants – Summer Salary Summer salary payments for Research Assistants.
	1590	Graduate Research Assistants-Health Services Fee Health Services Fee credit for graduate students holding an appointment as a Research Assistant.
	1592	Graduate Teaching Assistants-Health Services Fee Health Services Fee credit for graduate students holding an appointment as a Teaching Assistant/Teaching Fellow.
	1594	Proctor-Health Services Fee Health Services Fee credit for graduate students holding an appointment as a Proctor
	1595	Graduate Research Assistants-Health Insurance Health insurance credit for graduate students holding an appointment as a Research Assistant.
	1596	Graduate Teaching Assistants-Health Insurance Health insurance credit for graduate students holding an appointment as a Teaching Assistant.
	1598	Proctor-Health Insurance Health insurance credit for graduate students holding an appointment as a Proctor
18XX Non-Exempt Staff Salaries
	1810	Technical Includes all regular salary payments for non-exempt staff other than secretarial and clerical support staff.
New FY'12	1812	Non-Exempt Bargaining Unit To record wages for Library employees in bargaining units only.
New FY'12	1813	Non-Exempt To record overtime wages for Library employees in bargaining units only.
	1820	Secretarial/Clerical Includes all regular salary payments for non-exempt secretarial and clerical support staff.
	1840	Technical Overtime Includes all overtime payments to nonexempt staff other than secretarial and clerical support staff.
	1850	Secretarial/Clerical Overtime Includes all overtime payments to nonexempt secretarial and clerical support staff.
	1860	Non-Exempt-Coach Salaries Includes all regular salary payments for non-exempt coaching staff
	1870	Non-Exempt-Coach Overtime Includes all overtime payments to nonexempt coaching staff
19XX Employee Benefits
	1910	Faculty Fringe Benefits Fringe benefit charge made in accordance with the calculated benefit rate for the faculty pool.
	1950	Staff Fringe Benefits Fringe benefit charge made in accordance with the calculated benefit rate for the administrative staff pool.
New FY'12	1952	Benefits-Non-Exempt Bargaining unit Benefit code to be used exclusively for bargaining units within the Library.
	1990	Benefit Clearing Controllers use only.
2XXX WAGES AND BENEFITS top
20XX Hourly Facilities Management
*For all wages charged a related 29XX benefits charge is also made. Codes include all wages paid to hourly employees in Facilities Management by Division:
	2010	Wages – Structural Division
	2020	Wages – Mechanical Division
	2030	Wages – Electrical Division
	2040	Wages – Housekeeping Division
	2050	Wages – Grounds Division
	2060	Wages – Paint Shop
	2070	Wages – Heat Plant Personnel
	2080	Wages – Heat Ventilation & Air Conditioning Personnel
	2090	Wages – Controls
New	2095	Wages – 2nd Shift
21XX Wages- General
	2110	Wages – General Wages paid to hourly employees in the department of Dining Services
	2120	Wages – Overtime Overtime wages paid to hourly employees in the department of Dining Services
New	2130	Wages - Training Used by Fac Mgmt for wages paid for training purposes to hourly, seasonal or part-time employees on the regular payroll.
	2140	Wages – Gratuities Used exclusively by the Faculty Club for payment to hourly or miscellaneous employees for tips earned.
	2150	Wages – Seasonal/Part-time Wages paid to hourly seasonal or part-tim employees on the regular payroll.
New FY'11 for DPS only	2160	Wages – non-bargaining units Wages paid (weekly) to Non-Exempt (non-bargaining units) employees of the Facilities Management (FM), Public Safety (DPS) and Mail Services departments
New FY'11 for DPS only	2170	Wages – OVT non-bargaining units Overtime (OVT) wages paid weekly to Non-Exempt (non-bargaining units) in the Facilities Management (FM), Public Safety (DPS) and Mail services departments.
22XX Overtime Wages for Facilities Management
*For all charges made a related 29XX charge is also made. Includes all overtime wages paid to hourly employees in Facilities Management by Division:
	2210	Wages/Overtime – Structural Division
	2220	Wages/Overtime - Mechanical Division
	2230	Wages/Overtime – Electrical Division
	2240	Wages/Overtime – Housekeeping Division
	2250	Wages/Overtime – Grounds Division
	2260	Wages/Overtime – Shop Clerk
	2270	Wages/Overtime – Heat Plant Personnel
	2280	Wages/Overtime – Heat Ventilation & Air Conditioning Personnel
	2290	Wages/Overtime – Controls
New	2295	Wages/Overtime – 2nd Shift
25XX Student Service
	2510	Student Service – Undergraduate Students Includes all wages paid to undergraduate student during the academic year. (Exception: College Work Study, Undergraduate TA)
	2520	Student Service – Graduate Students Includes all wages paid to graduate students during the academic year. (Exception: Proctors, Assistantships, and College Work-Study)
	2530	Undergraduate Teaching Assistant (TA) Includes all wages paid to undergraduate students who have been appointed as Teaching Assistants
	2540	Undergraduate Research Assistant (RA) Includes all wages paid to undergraduate students who have been appointed as Research Assistants
	2560	College Work Study – Undergraduates Wages paid to undergraduate students participating in the College Work Study Program. Eligibility based on need is determined by Financial Aid and payment must be authorized by Student Employment.
	2561	Federal Work Study-Transfers For the exclusive use of the Financial Aid Office when transferring college work study charges to the federal work study 6-Ledger accounts.
27XX Temporary Employees
Wages paid to employees working on a temporary basis only. These employees are not eligible for benefits but FICA withholding applies. *All wages are charged the minimum benefit rate (295X)
	2710	Wages – Limited Duration Includes all wages paid to temporary employees on an hourly basis.
28XX Benefit Payments (HR/Controller Use Only)
	2810	Faculty – Benefits Payments HR/Controller Use Only.
	2820	Staff – Benefits Payments HR/Controller Use Only.
	2830	Non-Exempt Benefits HR/Controller Use Only.
	2840	Weekly Benefit Expense HR/Controller Use Only.
	2850	LD/PT Benefit Pool HR/Controller Use Only.
29XX Hourly Staff Benefits
This charge is based on a percentage of 2XXX wages paid.
	2920	Benefits – Facilities Management This benefit charge is based on a percentage of all Facilities Management (20XX) wages charged.
	2950	Benefits – LD/Part Time Used to record the benefit charge with only minimum benefits.
	2955	Benefits - Coaches LD
	2960	Benefits - Other This code is used to record benefits not included in the benefit rate. (i.e. Hourly Pension Plan, Weekly Unemployment Insurance, etc.)
	2970	Benefits - Weekly This benefit charge is based on a percentage of all wages charged to code 211X and 212X (excluding wage codes 2160 and 2170)
New FY'11 for DPS only	2980	Benefits - Weekly non bargaining units This benefit code will be based upon a percentage of all wages paid to Facilities Management, Public Safety and Mail Services employees under wage codes 2160 and 2170.
3XXX OPERATING EXPENSES top
30XX General Operating Expenses
	3010	General Supplies Includes expenditures for goods acquired for the purpose of current operation. These items are consumable, perishable or short lived, and are subject to material change. Also included are items of a durable nature with a value of less than $5,000 such as, wastebaskets, small tools, bookends, file cabinets, chairs, calculators, etc.
New	3011	Laboratory Supplies Material acquired for the purpose of laboratory operations. These items are consumable, perishable or short lived, and are subject to material change.
New	3012	Health/Medical Supplies Materials acquired relative to health and medical functions conducted on campus. These items are consumable, perishable or short lived, and are subject to material change.
New	3013	Non-Disposable Supplies Expenditures for non-disposable goods and materials costing less than the equipment threshold ($5,000 per item), not considered IT related (see 3071). Such items would include furniture, fixtures and electronic goods.
	3020	Postage Includes charges for postage, freight, cargo, etc.
	3030	Express Postage
New	3031	SS/Packaging Goods-Dining For Dining Services use only
	3040	Supplies – Department Use This code may be used by the department to further identify/distinguish a particular supply item ordinarily charged to 3010.
New	3050	Grounds Supplies For Fac Mgmt use only
	3055	Instructional Supplies Supplies used in the classroom or support classroom teaching.
New	3060	Consumables-Dining For Dining Services use only
	3070	Computing Supplies Purchases of expendable computing and computing-related supplies, such as paper, toner, ink, etc. This code excludes computers, printers and other stand-alone equipment (see new code 3071).
New	3071	Computer Hardware <5K Expenditures for information technology hardware costing less than the equipment threshold ($5,000 per item). Such items would include computers, printers, monitors, scanners and similar computing peripherals.
	3080	HVAC Supplies (FOR PHYSICAL PLANT USE ONLY)
	3090	Mechanical Supplies (FOR PHYSICAL PLANT USE ONLY)
31XX Specific Operating Expenses
	3110	Dues & Memberships Payments made to professional organizations to become or continue to be a member.
	3115	Visa Application/Expense Payments related to the processing of visa charges that are required to be paid to the Department of Homeland Security (related to H1B visas).
	3120	Insurance Other Than Property All insurance charges (except land and building insurance) excluding automobile, liability, malpractice, surety (also see code 3530)
	3130	Conference Expense Costs incurred for conferences sponsored by and held at Brown University. *Does not include telephone or travel expenses
New	3131	Training/Education Expenditures for multi-day or week long training course to learn or maintain necessary skills for a position.
New	3132	Conf/Seminar Fees Fees for attendance at a professional conference or seminar.
	3140	Publicity Includes advertising expenditures for the promotion of University activities and organizations (i.e. athletic events, academic programs). *Does not include printing or coping costs
	3150	Equipment Repair Expenditures for all repairs of equipment. *Does not include service contacts and maintenance agreements.
New	3155	Vehicle Repair Expenditures for all repairs of University-owned vehicles. Does not include service contracts or maintenance agreements.
	3160	Equipment Rental Expenditures for the rental of equipment from external suppliers.
New	3165	Vehicle Rental Expenditures for the rental of vehicles from external vendors. Does not include automobile rental while on University travel.
	3170	Equipment – Maintenance Contacts Expenditures for the purchase of service contracts and maintenance agreements.
New	3171	IT Equip Maintenance Expenditures for the purchase of service contracts and maintenance agreements relative to information technology equipment.
New	3175	Vehicle Maintenance Expenditures for the purchase of service contracts and maintenance agreements relative to University-owned vehicles.
	3190	Employment Ads Advertising costs related to the search for candidates for approved job openings.
New	3195	Recruiting Fees & Expenses Expenditures paid to external vendor for assistance in recruiting University faculty and staff.
32XX Meals & Hospitality NOTE: A Business Meals and Hospitality form must be attached as documentation when using the following codes (3210, 3220 and 3230).
	3210	Business Meals Expenses incurred in relation business lunches, dinners, etc. incurred by an employee at a local restaurant.
	3220	Gifts & Hospitality Direct payment or reimbursement for gifts of flowers, donations, employee achievement, etc. in accordance with this policy.
	3230	Food & Provisions Direct payments or reimbursement for food and/or provisions (not provided by Brown Dining or Faculty Club).
New	3240	Donations Expenses relative to University-authorized donation to a third party organization. See Business Expense & Hospitality Policy.
	3250	License/Copyright Fee
33XX External Services
Services purchased from external sources including both individuals and private firms.
	3310	Consultant Services Payments to individuals or companies who provide consulting or other professional services not specifically identified in the code 33xx range below. Individuals cannot be employees of the University.
New	3311	Info Tech Services Payments to individuals or companies who provide a professional service or possess a special skill in the field of Information Technology. Individuals cannot be employees of the University.
New	3312	Financial Services Payments to individuals or companies who provide a professional service or possess a special skill in the field of Banking and Financial Services. Individuals cannot be employees of the University.
New	3313	Program Services Payments to individuals, companies or other institutions who provide a professional service or possess a special skill in support of the University's major programs of teaching and research. Individuals cannot be employees of the University.
New	3314	Legal & Regulatory Services Payments to individuals, companies, or other institutions who provide a professional service in support of the University's legal and regulatory functions. Individuals cannot be employees of the University.
New	3315	Transportation Services Payments to individuals or companies who provide transportation services to the University. Individuals cannot be employees of the University.
	3320	Guest Speaker Services A token payment determined by the University, for services rendered on which for which custom or propriety precludes a price being set. *Usually used for payment to guest speakers or lecturers.
	3330	Trade Services Payments to individuals not employed by the University or companies who provide a non-professional service to the University (i.e. rubbish removal, technical or clerical work).
	3340	Participation Fees Fees paid to individuals for participating in surveys, seminars, research projects, etc. This code may not* be used to pay students or University employees.
	3350	Contract Services - Grounds
	3360	Contract Services – Housekeeping
	3370	Contract Services – Miscellaneous
	3371	Commercial Lot Leases-To record parking lot leases and any garage expenses (also parking MEB entries). Real Estate Office Use Only.
	3380	Contract Services – HVAC
34XX Books, Periodicals and Films
	3410	Books
	3420	Periodicals (including leaflets, brochures subscriptions, etc.)
	3430	Films
	3440	Newspapers
	3450	Microfiche Publications
	3480	Computer Software
New	3481	Software Maintenance Expenditures for the purchase of service contracts and maintenance agreements relative to computer software.
35XX Property Costs
Cost other than operation and maintenance of buildings.
	3510	Property Rental Charges for rental of non-university land or buildings
	3520	Debt Service - Principal Provision for principal and reserve requirements with respect to long-term borrowings.
	3521	Debt Service - Interest Provision for interest requirements with respect to long-term borrowings.
	3530	Insurance – Property All insurance charges pertaining to land and building(s), including fire insurance, boiler insurance, elevator inspection. *Also see code 3120
	3550	Alterations Charges for alterations done by outside vendors.
	3560	Property Taxes Payments for all property taxes.
36XX Utilities
All costs for services provided by utility companies.
	3610	Light and Power
	3620	Water Fees
	3630	Natural Gas
	3640	Heating Oil #2
	3650	Heating Oil #6
	3660	Sewer Fees All direct payments to the Narragansett Bay Commission for sewer fees as part of the consumption (see code 3620)
	3670	Telephone Toll Calls (non-centrex) All direct payments to telephone companies for telephone toll and telegraph charges (see code 6370) *Includes fax charges
	3680	Telephone – Message Units (non-centrex) All direct payments to telephone companies for telephone message unit charge (see code 6380)
	3690	Telephone Service ( see code 63XX) All direct payments to telephone companies for basic service and installations. *Does not include toll or message unit charges.
New	3695	EXT Wireless Device All direct payments to wireless providers, or reimbursements to individuals, for costs incurred relative to a wireless device not obtained through the CIS department
37XX Goods Purchased for Resale
Used exclusively by service departments to record the purchase of goods for resale.
	3710	Cost Goods Sold
New	3712	Returns-Loss For Bookstore use only
New	3713	Markdown Reclass For Bookstore use only
New	3714	Adj Bk Inv-Phys For Bookstore use only
New	3715	Cogs-Autid Adj For Bookstore use only
New	3720	MT/Fish/Pltry/Eg For Dining Services use only
	3725	Groceries For Dining Services use only
New	3730	Staples/Veg/Prod For Dining Service use only
New	3740	Dairy Products For Dining Service use only
New	3750	Baked Goods-Bakery For Dining Service use only
New	3760	Other Baked Products For Dining Service use only
New	3770	Beverages For Dining Service use only
New	3780	Other Dining For Dining Services use only
New	3790	Halal/Kosher For Dining Services use only
38XX External Copying/Printing
	3810	Copy Machine Rentals Copy machine rental payments to external sources.
	3820	Copy Machine Supplies For the purchase of copy machine supplies (i.e. paper, toner, ink, etc.)
	3830	Copy Machine Usage Used by departments operating and maintaining their own copy machines when charging other departments for usage. This code should be used whether the machine is rented from Graphic Services or owned outright.
	3840	External Copy Costs Charges incurred for off-campus copy work.
	3860	Publishing and Printing Includes expenditures incurred with an external company to print or publish a document or brochure.
39XX Travel
Includes registration fee and other expenditures normally incurred in connection with travel on official University business. NOTE: Travel reports are due 10 working days after completion of the trip.
	3910	Domestic Travel – University Personnel All travel by University personnel within the United States and its territories and possessions, Puerto Rico and Canada. *This includes the cost of registration fees.
	3920	Foreign Travel – University Personnel Travel by University personnel to areas not included in code 3910.
	3930	Athletic Team Travel Travel expenses of an organized athletic team.
	3940	Travel Non-University Personnel All foreign and domestic travel by non-university (i.e. guest lecturers, job candidates, consultants etc.)
	3950	Exclusions Travel
	3960*	Relocation Travel Expenses incurred in relation to University’s Moving Allowance Policies and associated employee relocation expenses.
	3980	Guarantee Travel
	3990	Recruiting Travel Travel by University personnel to recruit new students to Brown University
4XXX EQUIPMENT PURCHASES top
Charges for non expendable, tangible personnel property having an anticipated service life of one year or more and a unit acquisition cost of $5,000 or more. The acquisition cost means the net invoice unit price of the property including the cost of modifications, attachments, accessories or auxiliary apparatus necessary to make the property usable for the purpose for which it is intended. Ancillary charges, such as taxes, duty, protective in transit insurance, freight, and installation should only be included if these costs are listed on the same invoice. Spare or replacement parts, regardless of cost, will be classified as materials or supplies.
40XX Equipment – General University
	4010	Equipment – General
	4020	Equipment – Furniture
	4030	Equipment – Computer
New	4040	Equipment - Vehicles Equipment - University-owned Vehicles
	4055	Equipment - Instructional Equipment used in the classroom or to support classroom teaching.
New	4070	Equipment – Spons Proj Transition
	4080	Equipment – Part of Fabrication
41XX Equipment –Facilities Management (Used exclusively by Facilities Management)
	4140	Equipment – Custodial
	4180	Equipment – HVAC
5XXX STUDENT AID top
50XX Scholarships
	5010	Health Services Fee – Scholarship Scholarship awarded by the Graduate School. Amount of health services fee is be credited to student’s account.
	5020	Graduate School Tuition Scholarship University Administered Tuition Scholarship awarded by the Graduate School on the basis of financial need.
	5030	Medical Scholarship
	5090	Undergraduate Scholarships University administered scholarship awarded to undergraduates on the basis of financial need.
51XX Fellowships
	5110	Graduate School Fellowships and Traineeships Fellowship and Traineeship stipends administered by the Graduate School.
	5120	Tuition Credits - Fellowships Used when fellowship or scholarship consideration is in the form of tuition credits.
	5130	Health Service Fee - Fellowship Fellowship awarded by the Graduate School. The amount of the Health Services fee is credited each semester to student’s account.
	5140	Medical Fellowships
52XX Post docs
	5210	Post Doc Fellow Stipend Living allowances for post doctorate fellows not included in code 5110.
	5240	Post Doc Fellow Medical Supplement Brown contribution toward medical and dental coverage for non-employee post doctorate fellows.
53XX Miscellaneous Student Aid
	5310	Other Student Aid Other types of student aid not separately classified.
	5320	Stipends Living allowances not included in code 5110. Should not be used for post doc fellows (see code 5210).
	5330	Medical Miscellaneous Student Aid
	5340	Health Insurance Buyout
	5350	College Work Study In Kind Contribution Used when the College Work-Study matching consideration is in the form of tuition credit.
	5360	Undergraduate Fellowships
	5361	UTRA Department Support Department contribution toward Undergraduate Teaching/Research Assistants (UTRA)
	5362	UTRA Charge back To record redistribution of UTRA awards to proper funding source. Used exclusively by Dean of the College.
	5370	Graduate Student Health Insurance
54XX Prizes and Premiums
	5410	Prizes and Premiums Prizes or awards paid to students. Includes payments in recognition of past accomplishments and those earned through competition.
6XXX PURCHASED UNIVERSITY SERVICES top
This series of subcodes is used by University service departments (3-XXXXX) when billing user departments. (see 98XX codes)
61XX Facilities Management
	6110	Service Allocation Facilities Management administrative cost allocation.
	6120	Heat Allocation Charge to buildings for heat and air conditioning usage based on meter readings.
	6130	Job Order - Alterations Charges to a department for cost incurred by a Job Order for alterations.
	6150	Job Order - Other Charges to a department for cost incurred by Job Orders other than alterations, equipment and safety.
	6160	Sold Service Reversals All adjustments to Facilities Management sold service billings to departments via sold services or job orders.
	6170	Building Maintenance Costs Recovery of building costs charged to user departments (in lieu of rent).
	6180	Equipment Rental
	6190	Co-Generation Allocation To allocate the cost of producing electricity at the Central Heat Plant.
62XX Computer Information Services
These charges are for services provided by Computing and Information Services (CIS)
	6210	Computer Usage Charges for computer usage fees based upon predetermined agreements (i.e. Bio Med)
	6220	Undergraduate Course Related
	6230	Graduate Course Related
	6240	Undergraduate – General (not course related)
	6250	Graduate and Faculty – General (not course related)
	6260	Projects (i.e. Research Projects)
	6270	ADP Production Used by Administrative Data Processing
	6280	Computer Center Printing Charges to departments for printed output from the Computer Center that exceeds two copies.
	6290	Computer Consultant Services Charge by Telecommunications Office for basic monthly telephone service.
63XX Telephone Service
	6310	General Telephone Service
	6320	Telephone Installation Charge by telephone switchboard account to departments for initial telephone installations
	6330	Telephone Moves Charge by telephone switchboard account to departments for telephone location change.
	6340	Pay Telephones Service charge to a department for the monthly rental of a "semi-public" pay phone, and any charge to meet the usage guarantee.
	6350	Wireless Service Service charge to a department for wireless phone plans
	6370	Telephone Tolls Charge for telephone tolls and telegraph charges (see code 3670 for non-centrex related charges)
	6380	Telephone Message Units Charges for telephone message units (see code 3680 for non-centrex related charges).
64XX Office Services
	6410	Graphic Services Includes work done by the Copy Centers, Photo Lab and Printing Services.
	6420	Public Affairs/University Relations Used by Public Affairs/University Relations (PAUR) when billing for Consulting Services.
	6430	Network Operations – Service & Maintenance Charges by Network Operations for service and maintenance costs.
	6440	Network Operations – CIS Computer Repair Charges related to purchasing lease arrangements whereby equipment is leased on a monthly basis. After an agreed upon period the department or user will own the equipment.
	6450	Health Services Services provided by University Health Services.
	6470	Security Services Charges by the Security Office for services over and above those normally provided (i.e. special events)
	6480	Copier Pool Maintenance Rental of copy machines controlled by Graphic Services.
	6490	Office Services - Other Charges for all office services not listed above.
65XX University Shop Services
Charges to departments for work performed by the various University shops as designated below:
	6510	Physics Shop Charge
	6530	Electron Microscope (Bio Med)
	6540	Machine Shop (Engineering)
	6560	Liquid Nitrogen (Engineering)
	6580	Drafting Shop
66XX Rental of University Facilities
	6610	Athletic Facility Charges for the use of athletic facilities
	6620	Residential Facility Charges for the use of residential facilities (i.e. housing etc.)
	6630	Miscellaneous Facility Use to charges all facilities other than athletic and residential.
	6640	University Leased Property Rental expense for leasing University owned property
	6641	Utilities-Leased Property Charges for utilities expenses related to Jewelry District properties and 121 South Main Street
	6642	Miscellaneous-Leased Property Charges for non-utilities expenses related to Jewelry District properties and 121 South Main Street
	6650	Parking Used for parking related charges
67XX University Dining Services
	6710	Brown Dining (formerly Food Services) Food and services provided by Brown Dining *Must be business related
	6720	Faculty Club Food and services provided by the Faculty Club *Must be business related
69XX Other University Services
	6910	Animal Care Facility Use of Bio Med Animal Care Facility
	6920	Dedicated Computer Services University Computer Service provided by a department other than the Computing Lab.
8XXX PLANT FUNDS (7 LEDGER USE ONLY) top
80XX Site Costs
	8010	Site Acquisition Used exclusively for the purchase of property
	8020	Site Preparation Costs involved in preparing the site for usage such as razing of buildings and grading of land prior to construction.
	8030	Geotechnical Investigations Engineering tests prior to construction.
	8040	Survey Costs involved in the surveying of the land.
	8060	Landscaping Cosmetic landscaping (i.e. asphalt, planting shrubs, etc.)
81XX Architect and Engineer Fees
Architect and engineer fees during the various stages of construction as indicated below:
	8110	Architect Preliminary Planning & Programming
	8120	Architect Schematic Design
	8130	Design Development
	8140	Architect Construction Documents
	8150	Bid/Construction Administration
	8160	Reimbursables
	8170	Cost Consultant
	8180	Environmental Consultant
	8190	Special Consultant Fees
82XX Construction
Construction costs as indicated below:
	8210	Pre-Construction Services
	8220	Construction Management – General Contractors
	8230	Site & Building Preparation
	8240	Special Contracts
	8250	Landscaping
	8260	Utilities
	8270	Telephone/Network
	8280	Bussing & Off Site Parking
	8290	Site Signage & Scrim
84XX Equipment
	8410	Fixed Equipment Non-movable equipment such as boilers, air conditioning, etc.
	8420	Furniture All furniture, file cabinets desks, chairs prior to occupancy of a building.
	8430	Graphics/Signage/Consumables
	8440	Movable Equipment Typewriters, adding machine etc. prior to occupancy of a building.
	8450	Audio/Visual/Teleconference
	8460	Computer Systems
85XX Financing
	8510	Borrowing (Internal)
	8520	Bond Costs associated with a bond issue (i.e. court costs and legal expenses.)
	8530	Borrowing (External) External interest cost during construction.
86XX Miscellaneous
	8600	Miscellaneous
	8610	Moving/Cleaning Storage costs, cleaning and moving of furniture prior to occupancy of building
	8620	Printing Photographic
	8630	Facilities O & M
	8640	CIS Telephones /Network
	8650	Job Order
	8660	Hazardous Waste Abatement
	8670	Testing & Inspection Services
	8680	Police & Security Services
	8690	Permits/Regulatory Fees
87XX Contingency-Budgetary Use Only
	8700	Contingency-Budgetary Use Only
89XX Administrative Charges
	8910	Project Management Charges for supervisory personnel
	8920	Administrative Expenses
	8930	Legal Expenses
	8940	Miscellaneous
9XXX UNDIVIDED OTHER top
	9000	Unallocated Used exclusively for budgetary purposes
	9010	Interest Earned - Private Grants
91XX Cash/Deposit Adjustments
	9110	Checks Charged Back This code is used when a check is deposited by Accounts Receivable but not honored by the bank. When the entry is made to re-charge the account, code 911 is used (the code is used exclusively by the Bookstore).
	9120	Cash Over & Short This code is used to write off overages and shortages when they are incurred by cashiers and petty cash custodians.
92XX Write Offs
	9210	Student Accounts – Write Off This code is used to write off student accounts when payment are not collectible.
	9220	Miscellaneous Accounts Receivable – Write Off This code us used exclusively by Accounts Receivable to write off Miscellaneous Accounts Receivable when payments are not collectible.
	9230	Grants & Contract – Write Off Sub-Code Listing
	9250	Write Offs – Other Used for all write offs except those indicated above.
93XX Transfers
	9310	Transfers To/From Designated Funds This code is used on the sub-ledger side of an entry (2 or 3 ledger only) when transferring money to or from a 0-168XX account. (See code 9320 for internal loans)
	9311	FYE GIF Rollforward This is a Grant Incentive Fund (GIF) balance forward sub code established for the exclusive use of the Dean of the Faculty's Office
	9312	Year End Roll Forward This is a balance forward sub code established for the exclusive use of the Dean of the Faculty's office
	9320	Pay Back Internal Loans This code is used on the sub-ledger side of an entry when transferring money to/from a designated fund (0-16XXX) for the purpose of recording or paying back an internal loan.
	9330	Transfers To/From Current Restricted Funds This code is used on the sub-ledger side of an entry (2 or 3 ledger only) when transferring money to or from a 0-3XXXX account.
	9340	Transfers To/From Loans This code is used on the sub-ledger side of an entry (2 ledger only) when transferring money to or from a 0-4XXXX account.
	9350	Transfers To/From Plant This code is used on the sub-ledger side of an entry (2 or 3 ledger only) when transferring money to or from a 0-7XXXX account.
	9360	Transfer To/From Endowment This code is used on the sub-ledger side of an entry (2 ledger only) when transferring money to or from a 0-5XXXX account.
94XX Research Projects
	9420	Sub-Contacts/Grant Support Effort (excluding hospitals) This subcode is used for contracting for or transferring of grant supported effort (excluding hospitals) in accordance with a formal agreement. Prior approval is required from the sponsoring agency on all sub-contracting.
	9440	Sub-Contracts Hospital/Grant Supported Effort This subcode is used for contracting for or transferring of grant supported effort with hospitals in accordance with a formal agreement. Prior approval is required from the sponsoring agency on all sub-contacting.
95XX Subsidy
	9500	Subsidy Used when subsidizing an agency outside the University.
96XX Cost Allocations/Fees
	9610	Administrative Fee Charged Charge made to a specific cost center for administrative support.
	9620	Security Department Service Fee Assessment made to various departments for Security Service.
	9630	Intra-Fund Expense Reallocation (formerly Cost Allocation) Used to reallocate expenditures within between two accounts in the same ledger series. The first digit of the charge(debit) account and the credit account should be the same. If not, use 9760.
	9631*	VP CL Internal Transfers To record and isolate internal transfers to/from Vice President Campus Life accounts. *Restricted for the Vice President Campus Life Use Only
	9640	Insurance Premium Allocation Used to allocate insurance premiums to user departments.
	9650	Taxes/Penalties
	9660	Insurance - Claims Payout Used to allocate insurance claims payout to user departments.
	9670	Assessments
	9680	Special VP/Admin Used to allocate the business manager’s costs to the individual cost centers.
	9690	Insurance Recovery To record insurance recoveries received from third parties (i.e. insurance companies)
97XX Current Funds Applied
	9710	Unrestricted Endowment Return Applied Used exclusively in the 4 ledger when taking current unrestricted endowment return into revenue.
	9720	Restricted Endowment Return Applied Used exclusively in the 4 ledger when redistributing expenditures to specific endowment transfer accounts.
New	9750	Internal Grants
	9760	Inter-Fund Expense Reallocation (formerly Current Funds Redistributed) Used when redistributing expenditures from one ledger type to another. The first digit of the charge (debit) account and credit account should be different. This code cannot be used with 9-ledgers (see 9500) or 5-ledgers.
98XX Internal Income
This series of line items is used exclusively by University service departments when recording income from internal sources.
	9800	Internal Billing Used exclusively by University service departments when recording income from internal sources.
New	9810	Internal Billing - Transportation (Only) Used exclusively by Transportation Office to record temporary day time parking paid by departments.
	9820	Internal Billing - Brown First (Dining Only) Used exclusively by Dining Services to isolate"Brown First" internal income.
	9830	Internal Billing - Functions (Dining/FC Only) Used exclusively by Dining Services and Faculty Club to record internal income generated from functions.
	9850	Internal Billing – Exceptions Used on restricted basis when accounts charged cannot use a 6XXX code (i.e. inventory accounts.)
99XX Miscellaneous
	9910	Closing Entry Used exclusively by the Controller’s Office to record external income in service departments and job orders at year end.
	9920	UBI Taxes Used to record unrelated business income tax.
	9930	Rental Property Adjustments *For Controller's Office Use Only
	9980	Facility & Administrative Costs This code is used to identify overhead charges made against Grant and Contract Accounts.

Subcodes

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