Financial Records System Manual

Appendix C - Subcode Listing & Descriptions
SL Subcode List 

February 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

S 0010 SA TUITION NONEXEMPT S 0011 SA TUITION EXEMPT
S 0012 SA AUX/SS EXEMPT S 0051 TUITION-UNDRGRAD-F/T
S 0052 TUITION-UNDRGRAD-P/T S 0056 TUITION-GRAD-F/T
S 0057 TUITION-GRAD-P/T S 0060 WUE TUITION UG-FT
S 0061 WUE TUITION UG-PT S 0062 WUE TUITION G-FT
S 0063 WUE TUITION G-PT S 0066 TUITION-FAC + STAFF
S 0071 TUITION-WICHE-VET MD S 0080 TUITION-DCE NONSEM
S 0081 TUITION-DCE FALL S 0082 TUITION-DCE SPR
S 0083 TUITION-DCE SUM01 S 0084 TUITION-DCE MOU
S 0085 TUITION-DCE SUMDEF S 0086 TUITION-DCE XSUMM
S 0087 TUITION-DCE CRED S 0088 TUITION-DCE SUMMER
S 0089 TUITION-DCE SUM OE S 0090 TUIT-OC-R-FALL
S 0091 TUIT-OC-R-SPRING S 0092 TUIT-OC-R-SUM EVEN
S 0093 TUIT-OC-R-SUM ODD S 0094 TUIT-OC-NR-FALL
S 0095 TUIT-OC-NR-SPRING S 0096 TUIT-OC-NR-SUM EVEN
S 0097 TUIT-OC-NR-SUM ODD S 0100 RES TUITION BUDGET
S 0101 NONRES TUITION BUDGT S 0102 WICHE NR TUITION BUD
S 0103 AT LARGE NR TUIT BUD S 0109 COL OPP FND TUITION BUD
S 0110 SUPP TUIT BUD COB S 0111 SUPP TUIT BUD COE
S 0112 SUPP TUIT BUD CS S 0113 SUPP TUIT BUD UP DIV CLS
S 0114 SUPP TUIT BD HGH CST PG S 0140 FACILITIES FEE BUDGET
S 0141 FACILITIES FEE SUMMER S 0142 FACILITIES FEE FALL
S 0143 FACILITIES FEE SPRING S 0150 STUDENT ACTIVITY FEE
S 0170 COURSE FEES S 0171 COURSE FEES SUMMER
S 0172 COURSE FEES FALL S 0173 COURSE FEES SPRING
S 0175 TECHNOLOGY FEES S 0176 TECHNLGY FEES SUMMER
S 0177 TECHNLGY FEES FALL S 0178 TECHNLGY FEES SPRING
S 0199 DCE RENTAL FEES S 0300 APPROPRIATIONS-FEDL
S 0320 APPROPRIATIONS-STATE S 0330 SVC REV DEPT HIGHER ED
S 0340 CCHE APPROP REV-FEDL S 0350 C+G-FED-SPON RESEARC
S 0351 C+G-FED-SPON INSTRUC S 0352 C+G-FED-SCHOL+FELLOW
S 0360 C+G-ST-SPON RESEARCH S 0361 C+G-ST-SPON INSTRUCT
S 0362 C+G-ST-SPON FED FT S 0363 C+G-ST-SPON OTHER
S 0370 C+G-PRV-SPON RESEARC S 0371 C+G-PRV-SPON INSTRUC
S 0372 C+G-PRV-SPON FED FT S 0375 C+G-LOC-SPON RESEARC
S 0376 C+G-LOC-SPON INSTRUC S 0377 C+G-LOC-SPON FED FT
S 0380 GIFTS-CASH CASHNET S 0381 GIFTS-PUB SRC NOT CA
S 0397 GIFTS NON-CASH S 0398 GIFTS-PRVT/FOUNDATN
S 0399 GIFTS-PRVT/FNDT CTRA S 0400 GEN MERCHANDISE SALE
S 0450 GEN SALES OF SERVICE S 0490 ROYALTY INCOME
S 0500 AUXILIARY RENTALS S 0520 AUXILIARY FOOD SALES
S 0540 CSU BOOKSTORE SALES S 0560 CONFERENCE REVENUE
S 0580 OTHER AUXIL REVENUE S 0600 OTHER SALES + SERVIC
S 0650 RENTAL REVENUE S 0660 INTEREST ON CD'S+SAV
S 0664 OTHER INTEREST S 0665 INTEREST ON INVEST
S 0666 BANK INTEREST S 0667 MORTGAGE INTEREST
S 0668 CSUS TREASURY INTER S 0669 CSUS TREAS INT-DISTR
S 0670 DIVIDEND REVENUE S 0685 UNIDENTIFED CHECKS
S 0690 VENDING MACH COMMSN S 0691 SALES TAX COMMISSION
S 0692 PARI-MUTUEL TAX S 0693 DUES
S 0694 RETURNED CHECKS S 0695 DESIGNATED SCHLRSHPS
S 0699 FDN GIFT REV TRF S 0700 INTRA STATE REVENUE
S 0770 21 REVENUE FROM 22 S 0800 INTERDEPT CREDITS
S 0900 INTERAUXIL CREDITS      
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S 1800 BUDGET COST OF SALES S 1810 COST OF SALES-GENL
S 1830 COST OF FOOD S 1850 COST OF NEW BOOKS
S 1860 COST OF USED BOOKS S 1870 COST OF SUPPLIES
S 1900 COST OF FREIGHT S 1940 COST OF CATTLE
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S 2000 BUDGET FACULTY SALRY S 2011 FACULTY SALARY
S 2012 FACULTY FRINGE S 2051 FACULTY SALARY SP
S 2052 FACULTY FRINGE SP S 2100 BUDGET ADM/PRO SALRY
S 2111 ADM PRO SALARY S 2112 ADM PRO FRINGE
S 2151 ADM PRO SALARY SP S 2152 ADM PRO FRINGE SP
S 2181 ADM PRO SALARY PDR S 2182 ADM PRO FRINGE PDR
S 2200 BUDGET FED FAC SALRY S 2211 FED FAC SALARY
S 2212 FED FAC BENEFITS PAY S 2221 FED FAC SALARY SP
S 2222 FED FAC A/L TERM S 2250 BUDGET FED A/P SALRY
S 2251 FED A/P SALARY SP S 2261 FED A/P SALARY
S 2262 FED A/P FRINGE S 2300 BUDGET GRA     SALRY
S 2311 GRA     SALARY S 2312 GRA     FRINGE
S 2313 GRA     SALARY SP S 2314 GRA     FRINGE SP
S 2320 BUDGET GSA     SALRY S 2331 GSA     SALARY
S 2332 GSA     FRINGE S 2333 GSA     SALARY SP
S 2334 GSA     FRINGE SP S 2340 BUDGET GTA     SALRY
S 2351 GTA     SALARY S 2352 GTA     FRINGE
S 2353 GTA     SALARY SP S 2354 GTA     FRINGE SP
S 2360 BUDGET GVR     SALRY S 2371 GVR     SALARY
S 2372 GVR     FRINGE S 2400 BUDGET STCLASS SALRY
S 2411 STCLASS SALARY S 2412 STCLASS FRINGE
S 2413 STCLASS CPP SALARY S 2414 STCLASS CPP FRINGE
S 2415 STCLASS SAL HRLY ACCRUAL S 2416 STCLASS FRINGE HRLY ACCRUAL
S 2421 STCLASS SALARY O/T S 2422 STCLASS FRINGE O/T
S 2431 STCLASS SALARY S/D S 2432 STCLASS FRINGE S/D
S 2441 STCLASS SALARY MISC S 2442 STCLASS FRINGE MISC
S 2443 STCLASS CPP HSALARY S 2444 STCLASS CPP HFRINGE
S 2451 STCLASS SALARY SP S 2452 STCLASS FRINGE SP
S 2461 SP PERA S/L SALARY S 2462 SP PERA S/L FRINGE
S 2500 BUDGET 1Y TMP FC SAL S 2501 1Y TMP FAC SALARY
S 2502 1Y TMP FAC FRINGE S 2533 1Y TMP FAC SALARY SP
S 2534 1Y TMP FAC FRINGE SP S 2540 BUDGET 1Y TMP AP SAL
S 2541 1Y TMP A/P SALARY S 2542 1Y TMP A/P FRINGE
S 2550 BUDGET 1Y TMP SS SAL S 2551 1Y TEMP SS SAL P DOC
S 2552 1Y TEMP SS FRG P DOC S 2560 BUDGET TEMP SS SALRY
S 2561 TEMP SS SALARY ST HR S 2562 TEMP SS FRINGE ST HR
S 2581 TEMP SS SALARY TP HR S 2582 TEMP SS FRINGE TP HR
S 2585 TEMP SAL HRLY ACCRUAL S 2586 TEMP FRINGE HRLY ACCR
S 2590 BUDGET 2Y TMP AP SAL S 2591 2Y TEMP A/P SALARY
S 2592 2Y TEMP A/P FRINGE S 2600 BUDGET STU HRL SALRY
S 2611 STU HRL SALARY S 2612 STU HRL FRINGE
S 2615 STU HRL SAL ACCRUAL S 2616 STU HRL FRINGE ACCRUAL
S 2621 FIREFIGHTER SALARY S 2622 FIREFIGHTER FRINGE
S 2650 BUDGET WRKSTDY SALRY S 2651 WRKSTDY SALARY
S 2700 BUDGET MISC    SALRY S 2701 FACULTY A/L TERM
S 2702 MISC ALLOWANCES S 2703 ADM PRO A/L TERM
S 2704 STCLASS A/L TERM S 2705 AWARDS (VIA PAYROLL)
S 2706 CLOTHING/UNIFORM ALL S 2707 DEPRECIATION ALLOWAN
S 2708 C/C-AIR CLUB DUES S 2709 FAC BENEFITS PAY
S 2710 HOUSING S 2711 INDIRECT TIPS
S 2712 LEAVE WITHOUT PAY S 2714 MISCELLANEOUS PAY
S 2715 MOVING TAXABLE S 2716 MOVING NON TAXABLE
S 2718 FELLOW GRANT TRAINEE S 2721 STCLASS S/L TERM
S 2722 FACULTY S/L TERM S 2723 ADM PRO S/L TERM
S 2725 DECLARED TIPS S 2726 TUITION REMISSION
S 2727 COURTESY CAR USAGE S 2733 COUNTRY CLUB DUES
S 2734 FAC TRANS RET BEN S 2735 LEAVE W/O PAY W/C
S 2736 GRAD ASST BEN PAY S 2737 STUDENT AWARDS
S 2738 SP AWARDS S 2740 SALARY DEFAULT
S 2741 PERA QRBP PAYMENT S 2751 COOP EXT SAL REIMB
S 2752 COOP EXT FRINGE OTHR S 2753 COOP EXT LIFE INS
S 2754 COOP EXT HEALTH INS S 2755 COOP EXT DISABILITY
S 2756 COOP EXT WORK COMP S 2761 WORK COMP SAL REIMB
S 2790 ST DISAB PAY S 2799 SALARY REIMBURSEMENT
S 2800 FRINGE BENEFITS S 2801 UNIV STUDY PRIV
S 2802 CONT ED STUDY PRIV S 2803 PERA FAC RET HCP
S 2804 MEDICARE FAC RET HCP S 2805 SURVIVOR FACULTY BEN
S 2806 OPTIONAL RETIRE PLAN S 2807 DCP-BENEFITS PAY
S 2808 ORP-RETIREE HLTH PRM S 2809 STCLS PERA MTCHMAKER
S 2810 OTHER PERA MTCHMAKER S 2811 FRINGE POOL CONTRA
S 2812 PERA AMORT EQUAL ADJ S 2813 PERA RET WORKS MATCH
S 2901 COMP ABS/AL INSTRUC S 2902 COMP ABS/AL RESEARCH
S 2903 COMP ABS/AL PUB SVC S 2904 COMP ABS/AL ACAD SPT
S 2905 COMP ABS/AL STU SVC S 2906 COMP ABS/AL INST SPT
S 2907 COMP ABS/AL OM PLANT S 2908 COMP ABS/AL SCH/FELL
S 2909 COMP ABS/AL AUXIL S 2911 COMP ABS/SL INSTRUC
S 2912 COMP ABS/SL RESEARCH S 2913 COMP ABS/SL PUB SVC
S 2914 COMP ABS/SL ACAD SPT S 2915 COMP ABS/SL STU SVC
S 2916 COMP ABS/SL INST SPT S 2917 COMP ABS/SL OM PLANT
S 2918 COMP ABS/SL SCH/FELL S 2919 COMP ABS/SL AUXIL
S 2990 NON-RESIDENT W/S S 2991 STATE NEED W/S
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S 3000 BUDGET TRAVEL S 3010 ISET MISC TRAVEL
S 3015 ISNT MISC TRAVEL S 3020 ISET COMMON CARRIER
S 3025 ISNT COMMON CARRIER S 3030 ISET PER DIEM
S 3035 ISNT PER DIEM S 3040 ISET MLG 2WD
S 3045 ISNT MLG 2WD S 3050 ISET MLG 4WD
S 3055 ISNT MLG 4WD S 3060 ISET STATE AIRCRAFT
S 3065 ISNT STATE AIRCRAFT S 3070 ISET STATE VEHICLE
S 3075 ISNT STATE VEHICLE S 3080 ISET PERSNL AIRCRAFT
S 3085 ISNT PERSNL AIRCRAFT S 3110 OSET MISC TRAVEL
S 3115 OSNT MISC TRAVEL S 3120 OSET COMMON CARRIER
S 3125 OSNT COMMON CARRIER S 3130 OSET PER DIEM
S 3135 OSNT PER DIEM S 3140 OSET MLG 2WD
S 3145 OSNT MLG 2WD S 3150 OSET MLG 4WD
S 3155 OSNT MLG 4WD S 3160 OSET STATE AIRCRAFT
S 3165 OSNT STATE AIRCRAFT S 3170 OSET STATE VEHICLE
S 3175 OSNT STATE VEHICLE S 3180 OSET PERSNL AIRCRAFT
S 3185 OSNT PERSNL AIRCRAFT S 3200 BUDGET INTL TRAVEL
S 3210 INTLET MISC TRAVEL S 3215 INTLNT MISC TRAVEL
S 3220 INTLET COMMON CARR S 3225 INTLNT COMMON CARR
S 3230 INTLET PER DIEM S 3235 INTLNT PER DIEM
S 3240 INTLET MLG 2WD S 3245 INTLNT MLG 2WD
S 3250 INTLET MLG 4WD S 3255 INTLNT MLG 4WD
S 3260 INTLET STATE AIRCRFT S 3265 INTLNT STATE AIRCRFT
S 3270 INTLET STATE VEHICLE S 3275 INTLNT STATE VEHICLE
S 3280 INTLET PERS AIRCRAFT S 3285 INTLNT PERS AIRCRAFT
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S 3400 BUDGET OTHER OPR EXP S 3410 GENERAL SUPPLIES
S 3450 REPAIR PARTS & SUPP S 3490 PRNTG & COPY SUPPLY
S 3510 PHOTO/VIDEO SUPPLY S 3520 PROMOTIONAL ITEMS
S 3530 LIBRARY BOOKS & PER S 3540 BOOKS/PERIOD/SUBSCRP
S 3560 OFFICE SUPPLIES S 3580 AGRICULTURAL SUPPLY
S 3600 EQUIPMENT < $5000 S 3610 EDUCATIONAL SUPPLY
S 3640 NON-CAPITAL VEHICLES S 3650 VEHICLE MAIN/RPR/SUP
S 3659 LEASE VEH MLGE CHRG S 3660 MODELS CAPITALIZED
S 3665 MODELS NON-CAPITALIZ S 3670 CUST & LAUNDRY SUPP
S 3690 MED/DENT/HOSP/LAB SP S 3710 INVENTORY-GENERAL
S 3720 INVENTORY-TEXTBOOKS S 3730 INVENTORY-FOOD/SUPP
S 3740 INVENTORY-DRUGS/MED S 3750 INVENTORY-LIVESTOCK
S 3760 INVENTORY-SURPL PROP S 3770 INVENTORY-PETROLEUM
S 3780 WORK IN PROCESS S 3790 INV OUT-CONTRA
S 3810 COMPUT HARD/SOFTWARE S 3900 RADIOACTIVES
S 3950 ANIMAL RESEARCH ACQUISITION S 3960 ANIMAL PRODUCTION ACQUISITION
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S 4000 BUDGET OTHER DIR CST S 4010 GENERAL SERVICES
S 4050 MAINT & REPAIR SERV S 4090 PRINTING & COPY SERV
S 4110 PHOTO/VIDEO SERVICE S 4120 NETWORKING CHARGES
S 4130 COMPUTER SERVICE S 4139 GGCC BILLING PUR SVC
S 4140 UNIV COMPUTER SERVIC S 4150 ANIMAL PER DIEM
S 4160 TEMP EMPLOY SERVICES S 4170 PROFESSIONAL SERVICE
S 4180 CONSULTING AGREEMENT S 4190 EXCL ADV/ALUMNI ACTV
S 4200 OCS SERVICES S 4210 ADVERTISING & PBLCTY
S 4220 ATHLETICS PROMOTIONA S 4230 MONTHLY EQUIP CHARGE
S 4240 CELL PHONES S 4250 TELEPHONE SERVICE
S 4280 COMM SERV DIV TELECO S 4290 LD TELEPHONE TOLLS
S 4330 POSTAGE EXPENSE S 4350 OVERNIGHT DEL/PACKAG
S 4400 FREIGHT & HAULING S 4420 TEAM EXPENSES
S 4430 STUDENT RECRUITING S 4440 EMPLOYEE RECRUITING
S 4460 ATHLETICS RECRUITING S 4470 EMPLOYEE MOVING EXP
S 4480 DUES/MMBRSHIPS INDIV S 4490 DUES/MMBRSHIPS INST
S 4500 DOUBTFUL ACCOUNTS S 4510 PROFESSIONAL DEVELOP
S 4520 CASH OVER & SHORT S 4530 VEH MAIN/REPAIR SERV
S 4540 MONTHLY LEAS VEH CHG S 4550 AGRICULTURAL SERVICE
S 4560 CUST/LAUNDRY SERVICE S 4590 ASBESTOS ABATEMENT
S 4600 TRASH HAULING EXP S 4700 INSURANCE EXPENSE
S 4710 VEHICLE LIABILITY INSURANCE S 4740 INTEREST EXPENSE
S 4750 BLDG RENT-UNIV S 4760 BLDG RENT-NON UNIV
S 4770 EQUIP RENT EXPENSE S 4780 LAND RENT
S 4790 MODEM/INTERNET ACCESS S 4820 OFFICIAL FUNCTIONS
S 4830 ALCOHOL EXPENSE S 4850 53 SPONSOR FUNCTIONS
S 4860 PARTICIPANT TRAINING S 4870 PARTICIPANT TRAVEL
S 4880 VISITR/GUEST HOUSING S 4890 ATH PRE/POST SEASON
S 4891 ATH TRAINING TABLE S 4892 ATH PRE/POST GAME
S 5000 STIPENDS S 5020 EMPLOYEE AWARDS
S 5030 NON-EMPLOYEE AWARDS S 5040 ALLOWANCES
S 5050 UNFUND COF TUI WAIVER S 5100 GRA TUITION
S 5101 GRADE A TUITION S 5105 GTA TUITION R
S 5106 GTA TUITION NR