Financial Records System Manual

Appendix C - Subcode Listing & Descriptions
SL Subcode Descriptions - Part 2 (3000-9651)

November 2008
For a quick search of the subcode descriptions, click on the appropriate listing below.

Revenue
0xxx		 Cost of Sales
1800-1999		 Salary & Benefits
2xxx		 Travel
3000-3399		 Supplies
3400-3999
Services
4000-5999		 Subcontracts
7500-7799		 Utilities
7800-7999		 Equipment
8xxx		 Indirect Costs
9xxx

SUB- USER

CODE OPTION TITLE & DESCRIPTION FPI
3000
TRAVEL - BUDGET
Budget pool for travel expenses within the United States. Budget transactions only. Expense should not be recorded in this subcode.
3200
INTERNATIONAL TRAVEL - BUDGET

Budget pool for international travel expenses. Budget transactions only.
Expense should not be recorded in this subcode.
   
IN STATE TRAVEL EMPLOYEE NON-EMPLOYEE
Misc InState 3010 3015
Common Carrier 3020 3025
Per Diem (Meals & Lodging) 3030 3035
Personal Vehicle Reimb 2WD 3040 3045
Personal Vehicle Reimb 4WD 3050 3055
State Owned Aircraft 3060 3065
State Owned Vehicle 3070 3075
Personal Aircraft Reimb 3080 3085
 
   
OUT OF STATE TRAVEL EMPLOYEE NON-EMPLOYEE
Misc Out of State 3110 3115
Common Carrier 3120 3125
Per Diem (Meals & Lodging) 3130 3135
Personal Vehicle Reimb 2WD 3140 3145
Personal Vehicle Reimb 4WD 3150 3155
State Owned Aircraft 3160 3165
State Owned Vehicle 3170 3175
Personal Aircraft Reimb 3180 3185
 
   
INTERNATIONAL TRAVEL EMPLOYEE NON-EMPLOYEE
Misc International 3210 3215
Common Carrier 3220 3225
Per Diem (Meals & Lodging) 3230 3235
Personal Vehicle Reimb 2WD 3240 3245
Personal Vehicle Reimb 4WD 3250 3255
State Owned Aircraft 3260 3265
State Owned Vehicle 3270 3275
Personal Aircraft Reimb 3280 3285
 

MISCELLANEOUS TRAVEL

Travel expenses not otherwise identified by another travel subcode.

COMMON CARRIER

Cost of transportation on common carriers. Travel by commercial airline, railroad, bus, or any other means of conveyance.

PER DIEM (MEALS & LODGING)

Costs of daily per diem meal allowance and lodging expenses.

PERSONAL VEHICLE REIMBURSEMENT 2 WHEEL DRIVE $0.53

PERSONAL VEHICLE REIMBURSEMENT 4 WHEEL DRIVE $0.56

Mileage reimbursement for personal car usage. Mileage allowances are paid at the state rate of $0.39/mile and are deemed to cover all operational expenses including gas, maintenance and insurance. A Four wheel drive (4-WD) rate of $0.41/mile is allowable ONLY if justified AND necessary for: (1) off-road or 4-WD roads, or (2) hazardous weather conditions when travel is required on chain law enforced or non-maintained roadways. The traveler must own the vehicle, or incur all operating expenses. Destination and miles traveled must be documented on the UTV or TMV.

STATE OWNED VEHICLE

Charges by the University Transportation Services for use of State or University owned vehicles.

STATE OWNED AIRCRAFT

Charges incurred for usage of a State of Colorado owned aircraft. Leased aircraft must receive prior written approval of the Aircraft Section of the Colorado State Patrol in the Department of Public Safety, regardless of the source of funds.

PERSONAL AIRCRAFT REIMBURSEMENT

Mileage reimbursement for personal aircraft usage. Privately owned aircraft must receive prior, written approval from the Division of Risk Management. If approved, mileage can be provided at $.40/nautical mile.
3400
SUPPLIES - BUDGET

Budget pool for supplies expense. Budget transactions only. Expense should not be recorded in this subcode.
3410 3411-3449 GENERAL SUPPLIES

Cost of supplies not specifically identified in another supplies subcode (3400-3999).
3450 3451-3489 REPAIR PARTS & SUPPLIES

Cost of repair parts and supplies for university owned equipment.
3490 3491-3529 PRINTING/PHOTOGRAPHY/FAX SUPPLIES

Cost of supplies necessary for printing, photocopying and fax operations, including paper and toner.
3510 351x PHOTOGRAPHY AND VIDEO SUPPLIES

Cost of supplies for photography and videos.
3520 352x PROMOTIONAL ITEMS

Promotional items or memorabilia, such as mugs and hats, that bear the CSU logo or departmental symbol, etc.
3530 353x LIBRARY BOOKS & PERIODICALS

Costs of library books and periodicals in the Morgan Library collection. This subcode is used exclusively by the library. Departments other than the Library should use subcode 3540 to classify books and periodicals. For use in 13-64 funds only.
3540 354x BOOKS/PERIODICALS/SUBSCRIPTIONS

Costs of books, periodicals, magazines, journals, newspapers and subscriptions.
3560 356x OFFICE SUPPLIES

Cost of office supplies including paper & envelopes, filing & storage supplies, labels, index cards, tape, adhesives, mail room supplies, binders, desk sets, card files, calendars, appointment books and writing instruments.
3580 3581-3599 AGRICULTURAL SUPPLIES

Cost of agricultural supplies including seed, fertilizer, tools, pesticides, herbicides, fungicides, fencing, nursery stock and scales.
3600 360x EQUIPMENT < $5,000

Purchase of equipment or vehicles (both state and federally funded) if costing less than $5,000.
3610 361x EDUCATIONAL SUPPLIES

Costs of classroom supplies.
3640 364x NON CAPITALIZED VEHICLES

Vehicles with an acquisition cost of less than $5,000.
3650 3651-3658 VEHICLE MAINTENANCE & REPAIR SUPPLIES

Cost of maintenance, repair parts and supplies for university owned vehicles.
3659
LEASE VEHICLES MILEAGE CHARGES

Mileage use charges on University Motor Pool or State Fleet Management vehicles.
3660
MODELS CAPITALIZED

Cost of models that will have a useful life of one year or more and will be over the $5000 capitalization threshold once it is finished, (Note: the cost would be moved to 82xx once it is completed & issued a decal). This subcode is exempt from indirect cost charges.
3665
MODELS NON CAPITALIZED

Cost of models that have a useful life less than one year. Example: A model that will be destroyed in the testing phase of a project. This subcode is not exempt from indirect cost charges.
3670 367x CUSTODIAL & LAUNDRY SUPPLIES

Cost of custodial or laundry supplies.
3690 369x MEDICAL/DENTAL/HOSPITAL/LABORATORY SUPPLIES

Cost of medical, dental, hospital or laboratory supplies.
3710 371x INVENTORY - GENERAL
3720 372x INVENTORY - TEXTBOOKS
3730 373x INVENTORY - FOOD & FOOD SUPPLIES
3740 374x INVENTORY - DRUGS & MEDICINE
3750 375x INVENTORY - LIVESTOCK
3760 376x INVENTORY - SURPLUS PROPERTY
3770 377x INVENTORY - PETROLEUM PRODUCTS
3780 378x INVENTORY - WORK IN PROCESS
3790 379x INVENTORY OUT - CONTRA

Cost of inventory items of consumable material or merchandise held by a University department for issue or resale. For use in 21, 22, 53, 62 and 88 funds only.
3810 3811-3829 COMPUTER HARDWARE/SOFTWARE

Cost of computer equipment/hardware (state or federally funded less than $5,000) or computer software costing less than $100,000. This includes personal computers, software, software licenses, PC supplies, security equipment, network equipment, printers, modems, scanners and plotters.
3900
RADIOACTIVES

Purchase of ionizing radiation, radionuclides and radioactive materials. The purchase of radioactive materials is controlled for purposes of safety and meeting legal requirements. Responsibilities and requirements under the Colorado State University radiation control program adopted by the University's Radiation Safety Committee are given in the University Radiation Control Manual. It is essential that investigators consult this document that sets forth necessary conditions for any uses under Colorado State University radioactive licenses and radiation machine registrations. Purchases of radioactive materials are screened by the Radiation Control Office at the requisition stage.
3950
ANIMAL RESEARCH ACQUISITION

Any acquisition of animals including purchase, lease, donation or capture when used for research, testing or teaching. Purchase of live or dead animals is regulated to meet legal requirements. The purchase of animals by CSU personnel is overseen at the requisition stage by the University Veterinarian on behalf of the Institutional Official (Vice President for Research). Purchase of research animals is usually managed by Laboratory Animal Resources and requires prior Institutional Animal Care & Use Committee approval.
3960
ANIMAL PRODUCTION ACQUISITION

Any acquisition of animals including purchase, lease, donation or capture when used for production at university facilities. Purchase of animals used for research, testing or teaching use subcode 3950.
4000
SERVICES - BUDGET

Budget pool for services expenses. Budget transactions only. Expense should not be recorded in this subcode.
4010 4011-4049 GENERAL SERVICES

Cost of services not specifically identified in another services subcode (4000-5999).
4050 4051-4089 REPAIR MAINTENANCE & SERVICES

Cost of maintenance and repair services for university owned equipment including maintenance contracts.
4090 4091-4129 PRINTING & COPY SERVICES

Cost of printing, photocopying or fax services.
4110 411x PHOTOGRAPHY & VIDEO SERVICES

Cost of photography or video services.
4120 412x NETWORKING SERVICES

Cost of internet access via CSU's campus backbone, billed by ACNS. The charges are based on the speed of the internet connection.
4130 4131-4138 COMPUTER SERVICES

Costs of computer, network or automated data processing services.
4139
GGCC BILLINGS PURCHASED SERVICES

Cost of services to for General Government Computer Center (GGCC). For use by Business & Financial Services, in the 13 fund only.
4140 414x UNIVERSITY COMPUTER SERVICES

Cost of services provided by the University Department of Academic Computing & Networking Services.
4150
ANIMAL PER DIEM

Costs associated with the housing and care of animals used for research, testing and teaching.
4160 416x TEMPORARY EMPLOYMENT SERVICES

Cost of services provided by temporary employment companies.
4170 417x PROFESSIONAL SERVICES

Cost of professional services including honorarium, audit and legal fees, ambulance services, police and security services, athletic officials, and entertainers. Cost of travel and subsistence in conjunction with these services are also included.
4180 418x CONSULTING AGREEMENTS
    Cost of consulting agreements including consultations, advisory services, implementation services, product services, transaction services, and staff & support services where the service is for professional or highly technical assistance to the University.  
4190 419x EXCLUDED ACTIVITIES


ALUMNI ACTIVITIES


EXCLUDED ADVERTISING


FUND RAISING

Advertising or promotional costs, or departmental alumni costs related to the promotion of Colorado State University other than advertising and marketing costs for the recruitment of personnel, procurement of goods and services, disposal of scrap or other specific purposes required by the terms of a sponsored agreement.
4200 420x CONFERENCE SERVICES

Cost of services provided by the Office of Conference Services. For use by Conference Services within the 62 fund only.
4210 421x ADVERTISING & PUBLICITY

Advertising and marketing costs for the recruitment of personnel, procurement of goods and services, disposal of scrap or other specific purposes required by the terms of a sponsored agreement.
4220
ATHLETICS PROMOTIONAL

Cost of various athletic promotional items. For use by Athletics in 26 fund accounts only.
4230 423x MONTHLY EQUIPMENT CHARGE

Rental expense for cellular phones, gas cylinders and other items with a monthly fee or charge.
4240   CELL PHONES  
   

Charges for cellular phone services including airtime, roaming and long distance.

 
4250 4251-4269 TELEPHONE SERVICE

Charges for local service, installations, equipment rentals, and voice mail services.

4280 428x COMMUNICATION SERVICES FROM DIVISION OF TELECOMMUNICATIONS

Charges for communication services purchased from the Colorado Information Technology Services -Network Services in the State Department of Personnel.
4290 429x LONG DISTANCE TELEPHONE TOLLS

Charges for long distance phone services.
4330 4331-4349 POSTAGE EXPENSE

Charges for postal services, mailing costs, parcel post, stamps, express mail, labeling, metered bulk mail and inserting.
4350 435x OVERNIGHT DELIVERY AND PACKAGES EXPENSE

Charges for overnight delivery services.
4400 4401-4419 FREIGHT & HAULING EXPENSE

Freight and hauling expenses separately charged by a hauler or common carrier, incurred in and around the Fort Collins area.
4420
TEAM EXPENSES

Expenses for Athletic Teams to compete in Athletic events for student athletes, coaches and staff. (Includes airline costs, hotels, meals, entry fees, buses, transportation of equipment, etc).
4430 443x STUDENT RECRUITING

Costs of authorized visits by prospective students. Reimbursable expenses are airfare or other transportation, rental car, lodging and meals. Prior approval of a vice president or designee is required.
4440 444x EMPLOYEE RECRUITING

Costs of authorized visits by prospective employees. Reimbursable expenses are airfare or other transportation, rental car, lodging and meals. Prior approval of a vice president or designee is required.
4460
ATHLETICS RECRUITING

Costs of authorized visits by athletes and coaching staff. Reimbursable expenses are airfare or other transportation, rental car, lodging and meals. Prior approval of a vice president or designee is required. For use by Athletics in 26 fund accounts only.
4470 447x EMPLOYEE MOVING EXPENSE

Reimbursement of authorized and reasonable moving expenses for certain new employees. Reimbursable expenses (up to $3,000) are house hunting trip to Fort Collins (airfare or mileage, rental car, lodging - up to one week, and per diem), and costs of moving (airfare for employee, spouse and family; lodging, and per diem while in transit; mileage, and commercial or rental van line expenses).
4480 448x DUES/MEMBERSHIPS - INDIVIDUAL

Cost of dues or memberships in social, athletic, and country clubs, civic and community organizations and individual memberships in business, technical and professional organizations.
4490 449x DUES/MEMBERSHIPS - INSTITUTION

Costs of institutional due or memberships in business, technical and professional organizations.
4500
DOUBTFUL ACCOUNTS

Expense incurred because of the failure to collect student or commercial accounts receivable (uncollectible accounts or bad debts). Doubtful accounts include bankruptcy, death, discontinuance of the debtors business, disappearance of the debtor, failure of repeated attempts to collect, low or small balance due and the barring of collection by the statute of limitations. For use by Student and Commercial Accounts Receivable only.
4510 451x PROFESSIONAL DEVELOPMENT & TRAINING

Costs of professional development and training functions, for faculty, state classified and administrative professional staff, held primarily for promoting employee self improvement, including registration fees for conferences or institutes.
4520 452x CASH SHORT AND OVER

Difference between actual cash on hand and the record of cash receipts.
4530 453x VEHICLE MAINTENANCE & REPAIR SERVICES

Cost of maintenance and repair services for university owned vehicles.
4540 454x MONTHLY LEASE VEHICLE SERVICES

Monthly rental/lease charges for University Motor Pool or State Fleet Management vehicles.
4550 455x AGRICULTURAL SERVICES

Costs of agricultural services including irrigation, fertilization, pest control, soil & crop testing and analysis and inspections.
4560 456x CUSTODIAL & LAUNDRY SERVICES

Costs of contracted custodial services, linen, laundry, dry cleaner or carpet cleaning services.
459x
ASBESTOS ABATEMENT

Costs of asbestos removal and abatement. For use in the 18 funds only.
4600 460x TRASH HAULING SERVICES

Costs of contracted and in-house trash disposal services, trash hauling and trash recycling services. For use by Facilities Management, Experiment Station, Extension Service and Colorado State Forest Service only.
4700 470x INSURANCE

Costs of vehicle, property or liability premiums, insurance expenses and risk management services.
4710 471x VEHICLE LIABILITY INSURANCE

Cost of vehicle liability insurance. Costs received annually from State Risk Management and billed to departments based on the listing of University owned/used vehicles. For use by Business & Financial Services, Facilities Management or Risk Management only.
4740 474x INTEREST

Cost of interest on a loan (borrowed capital) paid by the borrowing department. Interest is computed: principal/loan amount * interest rate/percentage * time period.
4750 475x BUILDING RENT - UNIVERSITY FACILITIES

Rental of buildings, space, meeting rooms or leased property that are CSU owned facilities, where the obligation is for less than 12 months.
4760 476x BUILDING RENT - NON UNIVERSITY FACILITIES

Rental of buildings, space, meeting rooms or leased property that are not CSU owned facilities, where the obligation is for less than 12 months.
4770 477x EQUIPMENT RENT EXPENSE

Rental expense or use charges of equipment, except capital leases that are recorded in subcode 8710. This subcode is not exempt from indirect cost charges.
4780 478x LAND RENT  
    Rental expense or use charges of land, where the obligation is for less than 12 months. Land lease purchases should be recorded in subcode 8740.  
479x
MODEM/INTERNET ACCESS

Expense to connect to the CSU modem pool.
4820 482x OFFICIAL FUNCTIONS

Cost of activities, conferences or meetings sponsored and conducted by the University for the primary purpose of carrying out institutional business related to instruction of students, research, public service, outreach or administration. Normally costs associated with official functions are limited to those for food and beverages. Travel associated with official functions should use the 3000-3399 travel subcodes. Requires proper approved justification in 21 funds.
4830   ALCOHOL EXPENSE  
    Cost of alcoholic beverages. Service of alcoholic beverages can easily create the appearance of a mis-use of public resources. Therefore, only approved funding sources (accounts 260200-279999 or 643000-649999) may be utilized to purchase alcoholic beverages for official functions. In addition, all alcoholic beverage purchases for promotion & development activities may only be allowed when deemed appropriate, reasonable and necessary for the nature of the activity. Costs and consumption levels must be closely scrutinized to assure they are normal and reasonable, and that funding is provided from an appropriate source not compromising institutional integrity. (NOTE: alcoholic beverages can never be served in conjunction with training. Such an inclusion automatically designates the entire activity as either an unallowable expense, or an official function.)  
4850 485x 53 FUND SPONSOR FUNCTIONS

Use this subcode with 53 accounts only for activities associated with meetings and conferences as described in OMB Circular A-21 section J.32.

“Costs of meetings and conferences, the primary purpose of which is the dissemination of technical information, are allowable. This includes costs of meals, transportation, rental of facilities, speakers' fees, and other items incidental to such meetings or conferences.”

A meeting or conference must include a group of people which formally convene either on- or off-campus for a defined purpose and must be a benefit to the project. Attendees should include a significant number of people who are non-CSU employees and/or students. Advance formal announcements of the time and place of the meeting and a formal agenda are indicators of approved meetings or conferences as defined by OMB circular A-21. Formal group meetings or conferences being conducted in a business atmosphere may charge meals to the project only if such activity maintains the continuity of the meeting and to do otherwise would impose arduous conditions on the meeting participants.

In order for the function to qualify as a valid expense on a 5-3 project it must be allowable under both the provisions of A-21 and under the terms of the specific award; it must be allocable, that is, of obvious direct benefit to the 5-3 project; and it must be reasonable. If a sponsored function is planned for a project, it should be included and justified in the proposal budget, and approved by the sponsor. If the need for an unplanned function arises, prior sponsor approval may be required. If prior sponsor approval is not obtained and the sponsored function meets the definition above, a statement explaining how the function is necessary to the project must be submitted to and approved by Sponsored Programs. Justification must include the agenda, a list of attendees, purpose, place and date of meeting, an explanation of why the function was not included in the original budget, and how the function is of benefit to the project.

OMB Circular A-21 prohibits the use of 53 funds for social functions and gatherings. “Costs of entertainment, including amusement, diversion, and social activities and any costs directly associated with such costs (such as tickets to shows or sports events, meals, lodging, rentals, transportation, and gratuities) are unallowable.”

Examples of costs which are not allowable on 53 funds: refreshments at a student and/or faculty meeting; principal investigator has lunch/dinner with a colleague(s) to discuss research; business meals when individuals decide to go to breakfast, lunch or dinner together when no need exists for continuity of a meeting.

For additional guidance contact the appropriate Sponsored Programs Research Administrator.
4860 486x PARTICIPANT TRAINING

For use in 53 funds only, in accordance with funding agency program/award guidelines. Cost of training materials for participants of the 5-3 project workshop/conference approved by the sponsor.
4870 487x PARTICIPANT TRAVEL

For use in 5-3 funds, only, in accordance with funding agency programs/award guidelines. Travel costs of participants to attend a 5-3 project workshop/conference approved by the sponsor.
4880 488x VISITOR OR GUEST HOUSING

Costs of providing housing to visitors or guests of the University.
4890
ATHLETICS PRE/POST SEASON
4891
ATHLETICS TRAINING TABLE
4892
ATHLETICS PRE/POST GAME

For use by Athletics in 26 fund accounts only.
5000 5001-5019 STIPENDS

Amounts paid to a student under the terms of a fellowship, traineeship or assistanceship.
5020 502x EMPLOYEE AWARDS

Cost of awards to employees, consisting of tokens of achievement or achievement awards. Tokens of achievement are non-cash mementos, not subject to taxation, awarded through a formal process to an employee no more often than annually for work-related achievements, including plaques, certificates and longevity pins. Achievement awards are a monetary or tangible property award provided to the employee through a formal process. Achievement awards are remitted to the employee via the Payroll department and added to the employee's salary . See also Financial Procedures Manual Ch D5.
5030 503x NON EMPLOYEE AWARDS

Cost of awards to non-employees including expenses of providing formal recognition of efforts or accomplishments that benefit the University. Awards for non-employees are generally made annually and established in connection with the goals of university advancement, public relations or other comprehensive institutional efforts. See also Financial Procedures Manual Ch D5.
5040 504x ALLOWANCES
5050   UNFUNDED COLLEGE OPPORTUNITY FUND TUITION WAIVER  
    Unfunded College Opportunity Fund tuition waiver - for Business & Financial Services use only.  
5100 5101-5119 GRA TUITION

Cost of graduate research assistant tuition paid by a sponsored program or University department. Remitted to the student via a credit to their student account. For use by Student Accounts Receivable and the Graduate School only.
5101
GRADE A TUITION

Cost of graduate assistant support for Grade A scholarship awardees. For use by Student Accounts Receivable and the Graduate School only within the 13 fund only.
5105
GTA TUITION - RESIDENT
5106
GTA TUITION - NON-RESIDENT

Cost of graduate teaching assistant tuition paid by a sponsored program or University department. Remitted to the student via a credit to their student account. For use by Student Accounts Receivable and the Graduate School only.
5110
GSA TUITION - RESIDENT
5111
GSA TUITION - NON-RESIDENT

Cost of graduate support assistant tuition paid by a sponsored program or University department. Remitted to the student via a credit to their student account. For use by Student Accounts Receivable and the Graduate School only.
5115
OTHER GA TUITION

Cost of other graduate assistant tuition paid by a sponsored program or University department, not otherwise defined in another 51xx subcode. Remitted to the student via a credit to their student account. For use by Student Accounts Receivable and the Graduate School only.
5120/5140 512x/514x TUITION & FEES

Tuition & fees paid to Universities, Division of Continuing Education & governmental entities, including short course fees. Tuition costs in association with Professional Development and conference registration fees should be charged to 4510.
5180 518x SCHOLARSHIPS/GRANTS IN AID-RESIDENT

Cost of scholarships and grants in aid awarded to residents of Colorado. Scholarships and grants are awarded on the basis of academic excellence or financial need. For use by Financial Aid only.
5190   WUE TUITION  
5191   WUE SCHOLARSHIP  
    Tuition and scholarship expense for the WICHE Undergraduate Education Program. For use by Enrollment Services and Business & Financial Services only.  
5200 520x SCHOLARSHIPS/GRANTS IN AID-NON-RESIDENT

Cost of scholarships and grants in aid awarded to non-residents of Colorado. Scholarships and grants are awarded on the basis of academic excellence or financial need. For use by Financial Aid only.
5210
GRADUATE SCHOOL FELLOWSHIP AWARDS
5211
COLORADO GRADUATE SCHOOL FELLOWSHIP AWARDS

Cost of fellowships to graduate students for expenses related to graduate education. Fellowships are awarded on the basis of established criteria for the Graduate School Fellowships and Colorado Graduate Fellowships.
5230 5231-5249 FEDERAL DIRECT LOANS

Costs of loans awarded to students via the Federal Direct Lending Program. For use by Financial Aid within the 49 fund only.
5300
FINES AND PENALTIES

Fines or penalties assessed to the University by a governmental entity.
5310   FEDERAL TAX PAID

Taxes paid to the Federal government on unrelated business income. Consult with the Tax Accountant in Business & Financial Services prior to using this subcode.
5320   STATE TAX PAID

Taxes paid to the State of Colorado on unrelated business income. Consult with the Tax Accountant in Business & Financial Services prior to using this subcode.
5330   PROPERTY TAXES PAID  
  Property taxes paid to County governments. Consult with the Tax Accountant in Business & Financial Services prior to using this subcode.  
5340   FEMA PAYMENT  
    FEMA payments - for Business & Financial Services use only.  
5400
GROSS PROCEEDS TO ATTORNEYS

To record payments for gross proceeds paid to an attorney or law firm originating from a claim against the state when it is not known how much of the payment represents attorney fees and regardless of whether the attorney is the exclusive payee.
5410
CLAIMANT ATTORNEY FEES

To record payments made to a claimant’s attorney or law firm for legal representation on a claim against the state.
5420   INDUSTRIAL FUNDING FEE  
    Fee charged by GSA Federal Supply Service for cost of operating the Federal Supply Schedules.  
5500 5501-5529 DEPRECIATION

Amortization of the cost of capital assets over their expected life. Depreciation is recorded in 21 & 22 funds only. For use by the Cost Accounting Office of Business & Financial Services only.
5600 560x PRIOR YEAR OVER EXPENDITURE

Subcode 5600 is used with sub-ledger accounts for clearing prior year over expenditures. If an account has been over-expended and has a deficit cash balance, a department may request that funds be moved from one account to another to cover the deficit. The Unrestricted Funds (13, 14, 15, 17 or 19) can never be on the credit side of this entry. When FRS closes at year-end, the budgeted accounts are permanently closed and can not be adjusted in the next year. You can use 5600 to clear over expenditures in the 22, 23, 64 funds with the debit side coming from an Unrestricted Fund. Subcode 5600 is never appropriate for the 53 fund.

Subcode 5600 can be used on both sides of the journal entry. For budgeted accounts, there may be reasons to use 5600 on the debit side and use a regular expense code on the credit side. The 53 fund accounts, for example need to track valid expenses for reporting purposes, so a regular expense code must be credited to clear an over-expenditure and the 13 fund account would use 5600 instead of a current year expense subcode.
5610 561x INVENTORY ADJUSTMENT

Differences between recorded inventory and actual inventory counts at the recorded inventory valuation. Subcodes 18xx or 37xx should be used to record cost of goods sold.
5630 563x BANK EXPENSES

University expenses for banking services. For use by the Cash Management Office in Business & Financial Services only.
5640 564x CREDIT CARD EXPENSES

University expenses incurred from payments made to the University by credit card. For use by the Cash Management Office in Business & Financial Services only.
5650
CREDIT CARD CLEARING

A clearing subcode for departments to record (debit) their credit card sales. The Bursar’s Office will post a credit to this subcode when the University receives the cash from the bank. These 2 transactions will net to zero.
5651
SURPLUS PROPERTY SALES

Proceeds from surplus property sales and auctions. For use by Business & Financial Services and Purchasing only.
5652
DAMAGE AWARDS

Proceeds from court ordered damage awards, insurance recoveries or settlements; or self funded insurance proceeds.
5670
FACILITIES FRINGE  
5671
FACILITIES COLORADO PEAK PERFORMANCE ASSESSMENT  
5672
FACILITIES COLORADO PEAK PERFORMANCE
ASSESSMENT FRINGE

Cost of fringe benefit, Colorado Peak Performance assessment or Colorado Peak Performance assessment fringe expense incurred by Facilities Management.
5680   NON-COMPLIANCE EXPENSE
    That amount of total project-to-date expense that is more than total budget on a 5-3 project. Used to record over expenditures at month end. For use by Sponsored Programs only."
5699   INTRA FUND TRANSFERS

An intrafund transfer is used to move funds from one account to another account within the same fund group.

Intrafund transfers are made using the sub-ledger account with subcode 5699 on both the debit and credit sides of the journal entry. This can be done in most of the funds, but if the amount is large, the preferred method for the Unrestricted Funds (13, 14, 15, 17 or 19) would be for the Budget Office to move a portion of the budget from one 13 account to another 13 account, except for the Central Reserve account, 013172, which has its own general ledger.

Subcode 5699 is never used across fund groups. The balance in 5699 on the FBM095 for each fund group must always equal zero, although individual accounts will have debit or credit balances in subcode 5699. Subcode 5699 will affect budget balances.

5770 577x 22 EXPENSE FROM 21 FUNDS

Expenses recorded in the 22 fund, where the source of the expense is a 21 fund. For use in 22 funds only. Other side of entry must be subcode 077x.
5800
TRANSFER EXPENSE

For use by Business & Financial Services only.
5900 590x FACILITIES MANAGEMENT LABOR CONTRACTS

Costs of Facilities Management labor contracts. For use by Facilities Management only.
5910
AUXILIARY BONDS PRINCIPAL
5920
AUXILIARY BONDS INTEREST

Auxiliary (athletics) bond principal & interest payment. For use within the 26 and 62 funds only.
5980   COST SHARE REIMBURSEMENT
5985   SEEDLINGS FROM NURSERY
5990   TRANSFERS FROM EFF
5999   COLORADO STATE FOREST SERVICE SALES/SERVICES
    For use by Colorado State Forest Service only.
7410
PLAN BENEFITS
7420
THIRD PARTY ADMINISTRATIVE EXPENSE
7499
OTHER

Expenses for the Insurance Benefit Trust Fund. For use in the 28 fund only.
7500
SUBCONTRACTS - BUDGET

Budget pool for subcontracts. Budget transactions only. Expense should not be recorded in this subcode.
    75xx SUMMARY
751x & 755x - Pass-thru Federal Grants
752x & 756x - Non Federal Funds

75x0 - - - - - - - Non State of Colorado Fund
75x5 - - - - - - - State of Colorado Higher Education
75x6 - - - - - - - State of Colorado Agencies other than Higher Ed.		  
    Payments for work on a sub-grant or subcontract awarded by the institution for the performance of a substantive portion of a sponsored project. Modification or an additional increment of an existing sub-grant or subcontract does not initiate a new threshold of $25,000. For use in 53 funds only. Prior approval of the Office of Sponsored Programs is required.
7510   SUBCONTRACTS LESS THAN $25,000  

Grouping - Pass-thru Federal Grants
Entity - Non State of Colorado Fund
 
7515   SUBCONTRACTS LESS THAN $25,000  

Grouping - Pass-thru Federal Grants
Entity - State of Colorado Higher Education
COFRS - 3xx Intrafund
7516   SUBCONTRACTS LESS THAN $25,000  
    Grouping - Pass-thru Federal Grants
Entity - State of Colorado Agencies other than Higher Education
COFRS - Not 3xx Interfund
  
7520   SUBCONTRACTS LESS THAN $25,000  
    Grouping - Non-Federal Funds
Entity - Non-State of Colorado Fund		  
7525   SUBCONTRACTS LESS THAN $25,000  
    Grouping - Non-Federal Funds
Entity - State of Colorado Higher Education
COFRS - 3xx Intrafund		  
7526   SUBCONTRACTS LESS THAN $25,000  
    Grouping - Non-Federal Funds
Entity - State of Colorado Agencies other than Higher Education
COFRS - Not 3xx Interfund		  
7550   SUBCONTRACTS $25,000 OR MORE  

Grouping - Pass-thru Federal Grants
Entity - Non State of Colorado Fund
7555   SUBCONTRACTS $25,000 OR MORE  

Grouping - Pass-thru Federal Grants
Entity - State of Colorado Higher Education
COFRS - 3xx Intrafund
7556   SUBCONTRACTS $25,000 OR MORE  
    Grouping - Pass-thru Federal Grants
Entity - State of Colorado Agencies other than Higher Education
COFRS - Not 3xx Interfund		  
7560   SUBCONTRACTS $25,000 OR MORE  
    Grouping - Non-Federal Funds
Entity - Non-State of Colorado Fund
  
7565   SUBCONTRACTS $25,000 OR MORE  
    Grouping - Non-Federal Funds
Entity - State of Colorado Higher Education
COFRS - 3xx Intrafund		  
7566   SUBCONTRACTS $25,000 OR MORE  
    Grouping - Non-Federal Funds
Entity - State of Colorado Agencies other than Higher Education
COFRS - Not 3xx Interfund		  
7800
UTILITIES - BUDGET

Budget pool for utility expense. Budget transactions only. Expense should not be recorded in this subcode.
7810 7811-7849 UTILITY EXPENSE

Cost of utilities including heat, power, light, gas, sewer and water.
7850 785x HEATING PLANT

Expenses incurred in operating the University's heating plant.
8000
CAPITAL OUTLAY - BUDGET

Budget pool for capital outlay/equipment. Budget transactions only. Expense should not be recorded in this subcode.
8010
LAND

Cost of acquiring land or the fair market value of land at the time it is donated to the University. Legal fees, site preparation costs, and the costs of demolishing unwanted structures are also considered a cost of acquiring land.
8020
IMPROVEMENTS TO LAND

Improvements to land with a construction and/or acquisition cost of $50,000 or more incurred to enhance, protect or alter the use of land owned by the University. These costs include utility lines, streets, sidewalks, parking areas, landscaping, fencing, etc.
8100
BUILDINGS

Buildings with a construction and/or acquisition cost of $50,000 or more. Buildings donated to the University are valued at the fair market value at the time of the gift. Components that are not a structural part of the building should be recorded as equipment separate from buildings. Buildings include all structural elements of buildings, including shells and components such as heating, air-conditioning, and elevators. Equipment that is merely attached or fastened to the building should be classified as equipment to the extent feasible.
8110   IMPROVEMENTS TO UNIVERSITY BUILDINGS  
    Improvements to buildings with a construction and/or acquisition cost of $50,000 or more. Components that are not a structural part of the building should be recorded as equipment separate from buildings. Structural remodeling and additions costing in excess of $50,000 completed subsequent to the original building construction should be classified as improvements to buildings.  
8124
21 FUND INTERNAL CAPITAL CONSTRUCTION

Capital construction projects funded from internal sources. For use by Business & Financial Services in the 21 fund only.
8185
PLANT FUND INTERNAL QUASI TSF-FEDERAL FUNDED

Capital asset projects funded from federal sources. Consult with Plant Fund Accounting or Property Mgmt prior to using.
8187
PLANT FUND INTERNAL QUASI TRANSFER-ACNS
8188
PLANT FUND INTERNAL QUASI TRANSFER-TELECOMMUNICATIONS
8189
PLANT FUND INTERNAL QUASI TRANSFER

Capital construction remodeling projects funded from internal sources. Consult with Plant Fund Accounting or Property Management prior to using this subcode.
8210
CSU TITLED EQUIPMENT

CSU titled equipment (state or federally funded) having a useful life of 1 year or more and costing $5,000 or more,
Equipment includes tangible property that is not permanently built into a building, is non-expendable, does not lose its identity through incorporation into a more complex unit and has a unit cost as specified above. Examples are computer equipment, machinery (not part of a buildings mechanical systems); furniture and furnishings, instructional and research equipment, athletic and recreational equipment; household, hospital and library equipment; vehicles, aircraft and watercraft. Requires approval for use in 21 & 22 funds.
8211   INTERNAL EQUIPMENT MOVEMENT  
    To record cost of previously capitalized equipment being expensed to a different account than it was originally purchased in, from a prior fiscal year.  
8250   VEHICLES $5,000 OR MORE  
    Vehicles with an acquisition cost of $5,000 or more having a useful life of 1 year or more. These costs are capitalized in account control 1825.  
8260   SOFTWARE  
    Computer Software with an acquisition cost of $100,000 or more having a useful life of one year or more. These costs are capitalized in account control 1826.  
8270
EQUIPMENT TRADE IN ALLOWANCE

Trade in of equipment on the purchase of a new piece of equipment.
8299
INTRA UNIVERSITY EQUIPMENT

Equipment with an acquisition cost of $5,000 or more having a useful life of one year or more, purchased between departments at Colorado State University. The University must have title to this equipment. The equipment will remain capitalized at the original cost.
8300 830x LIBRARY BOOKS

Costs of books, bound periodicals, films and audio visual materials acquired for the Morgan Library collection.
8360
FILM LIBRARY

Costs of films and slides owned by the University and controlled by the Office of Instructional Services.
8370   COLLECTIBLE OBJECTS  
    Costs of assets that are considered works of art, historical treasures or collectable objects.  
8390
INVESTMENT LEASEHOLD LAND

Investments in leasehold property (land) with a cost of $50,000 or more having a useful life of 1 year or more, to land leased by the University.
8400
INVESTMENT LEASEHOLD BUILDING

Investment in leasehold buildings with a cost of $50,000 or more having a useful life of 1 year or more, to buildings leased by the University.
8420
CONDITIONALLY TITLED EQUIPMENT - FEDERAL

Equipment with an acquisition and/or construction cost of $5000 or more having a useful life of 1 year or more, funded by federal resources (excludes federally owned equipment overseas). When the project is completed, authorized notice of disposition of this equipment will be made and final entries recorded at that time.
8440
FEDERALLY TITLED EQUIPMENT

Equipment with an acquisition and/or construction cost of $5000 or more having a useful life of 1 year or more, funded by federal resources (excludes federally owned equipment overseas). The Federal agency retains title to this equipment. This equipment will be assigned a Federal decal by Property Accounting. See description of equipment under subcode 8210.
8460
SPONSORED OWNED EQUIPMENT

Equipment with an acquisition and/or construction cost of $5,000 or more having a useful life of 1 year or more, funded by non-federal resources (excludes non-federally owned equipment overseas). The sponsor retains title to this equipment. This equipment will be assigned a sponsor decal by Property Accounting. See description of equipment under subcode 8210.
8470
EQUIP OVERSEAS NON-FEDERAL

Equipment with an acquisition and/or construction cost of $5,000 or more having a useful life of 1 year or more, funded by non-federal resources and placed at facilities overseas. The University retains title to this equipment. The costs under this classification are not capitalized or assigned a CSU property decal. In the event the equipment is returned to Colorado State University, an inventory pick up will be recorded and a CSU decal assigned.
8480
EQUIP OVERSEAS FEDERAL

Equipment with an acquisition and/or construction cost of $5000 or more having a useful life of 1 year or more, funded by federal resources and placed at facilities overseas. The Federal agency retains title to this equipment. The costs under this classification are not capitalized or assigned a CSU property decal. In the event the equipment is returned to Colorado State University, an inventory pick up will be recorded and a Federal decal assigned.
8490
FOREIGN TITLED NON-FEDERAL

Foreign titled equipment, non-federal sponsor funding with an acquisition and/or construction cost of $5,000 or more having a useful life of 1 year or more. A foreign country has title to the equipment. Equipment acquired under this classification is not capitalized or assigned a CSU decal.
8500
FOREIGN TITLED FEDERAL

Foreign titled equipment, federal sponsor funding with an acquisition and/or construction cost of $5000 or more having a useful life of 1 year or more. A foreign country has title to the equipment. Equipment acquired under this classification is not capitalized or assigned a Federal decal.
8510
EQUIPMENT EXTENSION COUNTY

Extension Service purchase of equipment. A Colorado county has title to the equipment. Equipment acquired under this classification is not capitalized or assigned a CSU decal. For use by Cooperative Extension Service in the 99 fund only.
8520
SPONSOR TITLED EQUIPMENT OVERSEAS

Sponsor titled equipment with an acquisition and/or construction cost of $5000 or more having a useful life of 1 year or more located at facilities overseas.
8600
CAPITALIZATION CLEARING

Capitalize assets in accordance with the GASB reporting requirements and COFRS fund structure. The balance in this subcode must net to zero across all funds at year-end. Refer to the COFRS Accounting Models for further guidance.
8700
FURNITURE & FIXTURES LEASE/LEASE PURCHASE

Lease or lease purchase of furniture and fixtures (excluding ADP equipment, motor vehicles, boats, planes or laboratory equipment) with a value of $5,000 or more having a useful life of more than one year, AND meeting one of the following:

      - Lease transfers ownership of the property to CSU before the end of the lease

      - Lease contains a bargain purchase option

      - Lease term is equal to 75% or more of the estimated economic life of the leased property

      - The present value at the beginning of the lease term of the minimum lease payments excluding that portion of the payments representing executory costs such as insurance and maintenance equals 90% of the fair value of the leased property
8710
OTHER CAPITAL EQUIPMENT LEASE/LEASE PURCHASE

Lease or lease purchase of personal capital property (including ADP equipment, motor vehicles, boats, planes or laboratory equipment) with a value of $5,000 or more having a useful life of 1 year or more, AND meeting one of the following:

      - Lease transfers ownership of the property to CSU before the end of the lease

      - Lease contains a bargain purchase option

      - Lease term is equal to 75% or more of the estimated economic life of the leased property

      -The present value at the beginning of the lease term of the minimum lease payments excluding that portion of the payments representing executory costs such as insurance and maintenance equals 90% of the fair value of the leased property
8720
BUILDING LEASE PURCHASE

Lease Purchase of existing buildings with a value of $50,000 or more having a useful life of 1 year or more.
8730
BUILDING IMPROVEMENTS LEASE PURCHASE

Lease Purchase of improvements to existing buildings by the lessee with a value of $50,000 or more having a useful life of 1 year or more.
8740
LAND LEASE PURCHASE

Lease Purchase of land with a value of $50,000 or more having a useful life of 1 year or more.
8750
LAND IMPROVEMENT LEASE PURCHASE

Lease Purchase of land improvements/betterments with a value of $50,000 or more having a useful life of 1 year or more. The improvement is intended to remain attached to the land.
8760
OTHER REAL PROPERTY LEASE PURCHASE

Lease Purchase of real property other than buildings, land, land improvements or leasehold improvements with a value of $50,000 or more having a useful life of 1 year or more.
8799
CERTIFICATES OF PARTICIPATION LEASE PAYMENTS
    To record operating expenses for certificates of participation lease payments to the 77 or 78 fund. A contra entry to 579x and a transfer entry to 59xx should also be made.  
8800-8999
CAPITAL CONSTRUCTION EXPENSES

8800 ARCHITECT/ENGINEERING FEES

8801 REIMBURSABLE EXPENSES

8805 ENGINEERING SERVICES

8810 MATERIAL TESTS

8815 SURVEYS

8820 SITE INVESTIGATION

8825 INSPECTION

8830 CONTROLLED MAINTENANCE FEES

8835 STRUCTURE - NEW

8845 BUILDING MATERIALS

8875 SITE WORK

8880 LAND PURCHASE

8885 LANDSCAPE

8890 UTILITIES

8891 LINES ACNS

8893 UTILITIES TELECOMMUNICATIONS

8895 UTILITIES TELEPHONE LAB

8900 ART

8905 EQUIPMENT - FIXED

8920 EQUIPMENT - MOVEABLE
  8925 EQUIPMENT VEHICLES > $5000  

8930 LEASED FURNITURE & FIXTURES

8931 OTHER LEASED CAPITAL EQUIPMENT
  8934 NONCAPITAL BOND EXPENSE  

8935 EQUIPMENT - MOVEABLE, LESS THAN $5,000
  8936 SOFTWARE  

8945 ADMINISTRATIVE EXPENSE

8960 INSURANCE

8965 MISCELLANEOUS FEES

8970 ADVERTISING FEES

8990 INCOMPLETE PROJECTS

8999 RESEARCH LEASES

Used to accumulate the costs for a construction project while it is being built. At the end of the project, the entire cost of the project is capitalized, if it meets capitalization guidelines. Construction projects are those that are directly appropriated to the University by the State through the Long Appropriations Bill (Long Bill) or projects financed by the operating funds of Auxiliary Enterprises, Intercollegiate Athletics or by the issuing of bonds for the construction of a specific facility. For use by Facilities Management and Plant Funds Accounting only, within the 71, 72, 73 or 74 funds.
9000
INDIRECT COSTS

Budget pool for indirect costs (general and administrative expense). Budget transactions only. Expense should not be recorded in this subcode.
9401   DIVISION OF CONTINUING EDUCATION ADMIN/FINANCE  
9402   DIVISION OF CONTINUING EDUCATION INTEGRATED MARKETING  
9403   DIVISION OF CONTINUING EDUCATION ENROLLMENT SERVICES  
    Division of Continuing Education internal redistribution of administrative/finance, marketing and enrollment services expenses.  
9500
INDIRECT COSTS - BUDGET

Budget pool for indirect costs. University indirect costs chargeable to a sponsor or account using a base and rate established by terms of a contract or grant or part of the University's Indirect Cost Proposal. For use by Business & Financial Services or Sponsored Programs Accounting only.
9501
INDIRECT COST ADJUSTMENT

Adjustment made to the indirect cost expense. For use by Business & Financial Services or Sponsored Programs Accounting only.
9545-9651
GENERAL & ADMINISTRATIVE EXPENSE

9545 LIBRARY

9546 LEARNING MATERIALS

9547 STUDENT SERVICES

General and administrative expense costs of the Professional Veterinary Medicine program. For use by Business & Financial Services within the 14 fund only.

9548 INSTRUCTION

9549 ACADEMIC SUPPORT

9550 OPERATION AND MAINTENANCE OF PLANT

9551 INSTITUTIONAL SUPPORT

9552 G&A ADJUSTMENT - OPERATION AND MAINTENANCE OF PLANT

9553 G&A ADJUSTMENT - INSTITUTIONAL SUPPORT

General and administrative costs (or adjustments) for instruction, academic support, operation & maintenance of plant or institutional support. For use by Business & Financial Services or Sponsored Programs Accounting only.

9600 INDIRECT COST RECOVERIES

9645 LIBRARY

9646 LEARNING MATERIALS

9647 STUDENT SERVICES

9648 INSTRUCTION

9649 ACADEMIC SUPPORT

9650 OPERATION AND MAINTENANCE OF PLANT
  9651 INSTITUTIONAL SUPPORT  
  9652 ADJUSTMENT OPERATION & MAINTENANCE OF PLANT  
  9653 ADJUSTMENT INSTITUTIONAL SUPPORT  
    General and administrative expense recoveries. For use by Business & Financial Services or Sponsored Programs Accounting within the 13 & 16 funds only.  
9900   SCHOLARSHIP ALLOWANCE ADJUSTMENT  
    To record the amount of the scholarship allowance adjustment per GASB Accounting Standards 34/35. This is a contra to subcodes 0010, 0011, and 0012. For financial statements the use of this code will reduce the expense recorded in subcodes 5180, 52xx.  
9901   INDIRECT COST RECOVERY ADJUSTMENT  
    To record indirect cost adjustments per GASB Accounting Standards 34/35.
This is a contra to subcode 9600.
 
9902   INDIRECT COST EXPENSE ADJUSTMENT  
    To record indirect cost adjustments per GASB Accounting Standards 34/35.
This is a contra to subcode 9500.		  
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