The University records operating costs using the following expense categories and individual account codes. The purpose of this manual is to give general information about the codes and how they are intended to be used.

Annotated Chart of Accounts (82KB)

 

E050 PERSONAL SERVICES EXPENSE - Non Data Entry

• E051 - Auditing Services Expense
• E052 - Legal Expense
• E053 - Medical and Health Services Expense
• E054 - Research/Survey/Appraisals Expense
• E055 - Other Personal Service Contract Expense
• E056 - Recruiting Services Expense
• E057 - Management & Organizational Service
• E058 - Computer & Information Services
• E059 - Social Research Services
• E060 - Marketing Services
• E061 - Communications Services
• E062 - Employee Training Service

E100 GOODS & SERVICES EXPENSE - Non Data Entry

• E111 - Supplies & Materials Expense
• E112 - Books & Pamphlets Expense
• E114 - Office Supplies & Materials Expense
• E115 - Lab Supplies & Materials Expense
• E116 - Computer Supplies - Paper Expense
• E117 - Computer Printer Ribs/Cart/Re-inking Expense
• E118 - Stage Props Expense
• E119 - Pharmaceuticals Expense
• E120 - Permit Supply Expense
• E121 - Parking Signs Expense
• E122 - Medical Supplies Expense

 

E130 COMMUNICATIONS EXPENSE- Data entry allowed

• E130 - Communications Expense
• E131 - Telephone Expense
• E132 - Postage and Mail Expense
• E133 - Other Communications Expense
• E134 - Sound Production Expense

E140 UTILITIES EXPENSE - Data entry allowed

• E141 - Electricity Expense
• E142 - Natural Gas Expense
• E144 - Water/Sewer Expense
• E145 - Refuse Disposal Expense
• E146 - Other Utilities Expense
• E147 - Recycling Charge

E150 RENTALS AND LEASES - Data entry allowed

• E150 - Rentals & Leases Expense
• E151 - Computer Rent/Lease Expense
• E152 - Office Machines Rent/Lease Expense
• E153 - Media Rent/Lease Expense
• E154 - Telecable Rent/Lease Expense
• E155 - Building Rent/Lease Expense
• E156 - Films Rent/Lease Expense
• E157 - Software Leases/License Agreements
• E158 - Postage Meter/Mail Machines
• E159 - Tool Crib Tools

E160 REPAIRS AND MAINTENANCE EXPENSE Data entry allowed

• E160 - Repairs/Alt/Maintenance Expense
• E161 - Building Repairs/Alt/ Maintenance Expense
• E162 - Equipment Repairs/Alt/ Maintenance Expense
• E163 - Parts/Supply-Repairs/Alt/ Maintenance Expense
• E164 - Other-Repairs/Alt/ Maintenance Expense
• 165 - Contracts-Equipment Maintenance

E170 PRINTING/REPRODUCTION EXPENSE - Data entry allowed

• E170 - Printing/Reproduction Expense
• E171 - Printing Expense
• E172 - Copy/Dup Reproduction Expense
• E173 - Xerox Copies Expense
• E174 - Media Reproduction Expense
• E175 - Library Binding Expense
• E176 - State Printing Expense
• E177 - In-House Copy/Dup & Printing
• E178 - Other Printing/Repro Expense
• E179 - Manuals
• E180 - Library Binding - Serials

E190 EDUCATION & TRAINING EXPENSE - Data entry allowed

• E190 - Education & Training Expense
• E191 - Education & Training Fees
• E192 - Dues & Memberships Expense
• E193 - Convention Fees & Registration Expense
• E194 - Professional Licenses/Permits/Fees
• E195 - Employee Awards Expense

E200 SUBSCRIPTIONS EXPENSE

• E204 - WA St Facilities & Services Expense
• E205 - Labor & Industries Right-to-Know Expense
• E206 - DIS Data Processing Services Expense
• E207 - WA St Attorney General Services Expense
• E208 - WA St HEPB Services Expense

E210 PURCHASED SERVICES EXPENSE

• E203 - Asset Management Fees
• E210 - Purchased Services Expense
• E211 - Honoraria Expense
• E212 - Collection Agency Fee Expense
• E213 - Misc Purchased Services Expense
• E214 - Speaker/Performer Expense
• E215 - Office of Council of Presidents Expense
• E216 - Purchased Computer Services Expense
• E217 - Bank Card Fees
• E218 - Technical Services - Data Processing
• E219 - Conference Housing Charges
• E220 - Insurance Expense
• E230 - Vehicle Maintenance Expense
• E231 - Vehicle Fuel Expense
• E232 - Parking Expense
• E236 - WA State Audit Services Expense
• E237 - Archival/Records Mgmt Sec of State
• E238 - Minority & Women’s Bus. Entrprs Expense

E240 OTHER GOODS & SERVICES EXPENSE- Data entry allowed

• E241 - Advertising Expense
• E259 - Advertising - Bid & Performance Bond Expense
• E261 - Recruitment Advertising Expense
• E242 - Freight/Transport Expense
• E243 - Receptions/Meetings Expense
• E245 - Royalties Expense
• E246 - Student Activities, Field Trips Expense
• E247 - Laundry Expense
• E248 - Contractual Food Service

E250 OVERHEAD/ADMINISTRATIVE EXPENSE - Non Data Entry

• E252 - Facilities & Admin Rec - On Campus
• E253 - Facilities & Admin Rec - Off Campus
• E254 - Fin Aid/Other Admin Expense
• E255 - Hand Tools Expense
• E256 - Safety Shoes Expense
• E257 - Clothing/Uniforms/Costumes
• E258 - Expendable Material Expense
• E260 - Tax Expense
• E262 - Penalties & Fines Expense
• E263 - Meals, Coffee & Light Refreshments Expense
• E264 - Hazardous Material Testing Expense
• E265 - Athletics Department Team Contracts
• E266 - Bond Cost Amortization
• E268 - Scenery Expense
• E269 - Stage Lighting Expense

E270 EXPENDITURE TRANSFER - Non Data Entry

• E271 - Expenditure Transfer - Supplies & Materials
• E272 - Expenditure Transfer - Communications
• E273 - Expenditure Transfer - Repairs & Maintenance
• E274 - Expenditure Transfer - Electricity
• E275 - Expenditure Transfer - Sales - Other
• E276 - Expenditure Transfer - Labor
• E277 - Expenditure Transfer - Natural Gas
• E278 - Inter-Departmental Activity Support
• E279 - Alternative Transportation Services

E300 COST OF GOODS SOLD - Non Data Entry

• E301 - Merchandise for Resale
• E303 - Materials for Resale/Equipment Rental
• E304 - Materials Maint/Construction
• E305 - Automotive Supplies
• E306 - Discounts Allowed

E350 TRAVEL EXPENSE - REIMBURSEMENT - Non Data Entry

• E351 - In-State Lodging/Subsistence-Reimbursement
• E352 - In-State Air - Reimbursement
• E353 - Private Auto - Reimbursement
• E354 - Other Travel Expense - Reimbursement
• E355 - Foreign Travel Expense - Reimbursement
• E356 - Interview Expenses - Reimbursement
• E357 - Relocation Expenses - Reimbursement
• E358 - Non Employee - Travel Reimbursement
• E359 - Travel Advances Issued

E360 TRAVEL EXPENSE PAID DIRECT TO VENDOR - Non Data Entry

• E361 - In-State Lodging/Subs - Paid Direct
• E362 - Out-of-State Lodging/Subs - Paid Direct
• E363 - Foreign Travel - Paid Direct
• E364 - Travel Brokers - Paid Direct
• E365 - Ground Transportation - Paid Direct
• E366 - In-State Air - Paid Direct
• E367 - Out-Of State Air - Paid Direct
• E368 - Interview Expenses - Paid Direct
• E369 - Relocation Expenses - Paid Direct
• E370 - Out-of-State Lodging/Subs Reimbursed
• E374 - Out-of-State Air - Reimbursement
• E375 - Taxable Meals
• E378 - Motor Pool Services Expense

E400 NON-CAPITALIZED FIXED ASSETS - Non Data Entry

• E401 - Non-Capitalized Fixed Assets
• E402 - Non-Cap/Non-Inventory Computer Parts
• E403 - Non-Cap/Non-Inventory Software
• E404 - Non-Cap/Non-Inventory Other Equipment
• E405 - Non-Cap/Non-Inventory Furnishings
• E406 - Inventoriable/Non-Cap Fixed Assets
• E407 - Inventoriable/Non-Cap Computer Equipment
• E408 - Inventoriable/Non-Cap Other Equipment

E410 CAPITALIZED FIXED ASSETS & OUTLAYS - Non Data Entry

• E411 - Capitalized Furniture & Equipment
• E412 - Capitalized F/A - Computer Equipment
• E413 - Capitalized F/A - Software
• E414 - Capitalized F/A - Other Equipment
• E415 - Capitalized F/A - Furnishings

E420 LIBRARY RESOURCES - Non Data Entry - Library use only

E421 - Library Orders
E446 - Library Subscriptions

E450 CAPITAL OUTLAYS - for Captial Budget Office use only

• E451 - Land Appraisals
• E452 - Land Acquisition Costs
• E453 - Preparation For Use
• E460 - Buildings
• E461 - Buildings-Gen Contract Expense
• E463 - Bldgs-Maintenance Operation Expense
• E465 - Buildings-Material Testing
• E471 - Improvements - Gen Contract Expense
• E473 - Improvements - Maintenance/Operations Expense
• E476 - Improvements - Other Contracts
• E477 - Improvements - Soils Investigation
• E491 - Arch/Engineering-Basic Fee Expense
• E494 - Arch/Engineering-Consultant Services
• E495 - Arch/Engineering-Other Expense
• E530 - Other Capital Outlays
• E531 - Capital Outlay-Legal
• E532 - Capital Outlay-Bond Sale Costs
• E533 - Capital Outlay-Project Management
• E534 - Capital Outlay-Advertising
• E536 - Capital Outlay-Other Building Costs
• E538 - Capital Outlay - Contingency
• E539 - Capital Outlay-Works of Art/Landmark
• E540 - Capital Outlay-Administration Expense
• E542 - Grants-Academic Year Awards

E600 GRANTS, BENEFITS & CLIENT SERVICES - Non Data Entry

• E601 - Other Grant, Benefit, Client Svc Exp
• E602 - Grants - Academic Year Awards
• E603 - Grants - Summer Stipend
• E608 - Adult Literacy Payroll Match
• E610 - CWSP Off Campus (75/25)
• E611 - Work-study-SWSP Off Campus(65/35)
• E612 - Work-study-SWSP School Dist(80/20)
• E619 - SWSP - Off Campus - 100%
• E621 - Donated Leave
• E623 - CSRT - Off Campus - 100%
• E607 - CSRT - Off Campus 100%
• E613 - Scholarships - Tuition Waivers
• E614 - Work-study - Adult Literacy
• E617 - SWSP 93/94
• E620 - Contributions Transferred to Other Inst
• E622 - Other Grants & Awards - taxable
• E661 - Client Service

E700 DEBT SERVICES EXPENSE - Non Data Entry

• E702 - Debt Services-Principal
• E703 - Debt Services-Principal Paid by Amortizing
• E704 - Debt Services-Interest Expense
• E705 - Debt Services - State Lease Principal
• E706 - Debt Services - State Leases Interest

E800 - DEPRECIATION, AMORTIZATION, BAD DEBT EXPENSE

• E801 - Depreciation

E820 BAD DEBT EXPENSE - Non Data Entry

• E821 - Bad Debt Expense
• E822 - Interest Cancelled
• E823 - Principal/Interest Cancelled-Assignments
• E824 - Principal/Interest Cancelled-Teach<7-1-72
• E825 - Principal/Interest Cancelled-Teach>7-1-72
• E826 - Principal/Interest Cancelled-Volunteer
• E827 - Principal/Interest Cancelled-Law Enf.
• E828 - Principal/Interest Cancelled-Military
• E831 - Principal/Interest Cancelled-Death/Disability
• E832 - Principal/Interest Cancelled-Bankruptcy
• E833 - Principal/Interest Cancelled-Writeoffs
• E838 - Parking Tickets Waived
• E839 - Write - Offs Under $2
• E834 - Principal/Interest Cancelled Teaching Service Shortage
• E835 - Principal/Interest Cancelled Health Service Nurse/Med
• E836 - Principal/Interest Cancelled Service High Risk Children
• E840 - Grant/Contract Over-expenditures
• E999 - Un-reconciled PCARD Transactions

F010 - SALARIES & WAGES - Non Data Entry

• F099 - Budget Recapture Target
• F100 - CLASSIFIED STAFF SALARIES & WAGES
  • F102 - Permanent Classified
  • F107 - Temporary Classified
  • F180 - Classified One-Time Payment
  • F190 - Classified Salary Recapture
• F200 - EXEMPT STAFF SALARIES & WAGES
  • F201 - Permanent Exempt Staff
  • F206 - Permanent Exempt
  • F207 - Permanent Academic Librarians
  • F220 - Temporary Exempt Staff
  • F221 - Temporary Exempt
  • F280 - Exempt One-Time Payment
  • F290 - Exempt Salary Recapture
• F300 - FACULTY SALARIES & WAGES
  • F310 - Permanent Faculty
  • F360 - Temporary Faculty
  • F371 - Summer Session Faculty
  • F380 - Faculty One-Time Payment
  • F390 - Faculty Salary Recapture
• F400 - GRADUATE STUDENTS SALARIES & WAGES
  • F401 - Graduate Teaching Assistant
  • F404 - Graduate Research Assistant
  • F407 - Graduate Research Assistant Hourly
• F600 - UNDERGRADUATE STUDENTS WAGES
  • F601 - Undergrad Student Hourly
  • F602 - Student Variable Rate OASI Exempt
  • F603 - Resident Advisors
• F610 - WORK STUDY STUDENT WAGES
  • F611 - WS CWSP Wages
  • F612 - WS CWLP Wages
  • F613 - WS SWSP Undergrad Wages
  • F614 - WS SWSS (Grad) Wages
  • F616 - WS SALP Adult Literacy
  • F619 - WS SWSM Community Service
  • F652 - Student Variable Rate Not OASI Exempt
  • F653 - Student Variable Aids Not OASI Exempt
  • F663 - WS SWSP Undergrad Wgs Not OASI Exempt
• F700 - SICK LEAVE BUYOUT
  • F701 - Classified Sick Leave Buyout/Attend
  • F702 - Classified Sick Leave Buyout R/D
  • F703 - Exempt Sick Leave Buyout-Ret/Death
  • F704 - Exempt Sick Leave Buyout-Attendance
• F720 - VACATION LEAVE BUYOUT
• F721 - Classified Vacation Leave Buyout
• F722 - Exempt Vacation Leave Buyout
• F740 - OVERTIME, CALL BACK, COMPT TIME PAID
  • F741 - Classified Overtime
  • F742 - Classified Call Back
  • F743 - Classified Comp Time Paid
  • F744 - Exempt Overtime

F900 - EMPLOYEE BENEFITS

• F910 - OASDI - SOCIAL SECURITY
• F915 - OASDI - MEDICARE
• F920 - EMPLOYEE BENEFITS - RETIREMENT
• F930 - EMPLOYEE BENEFITS - MEDICAL AID/INDUSTRIAL INSURANCE
• F940 - EMPLOYEE BENEFITS - HEALTH, LIFE, DISABILITY INSURANCE
• F960 - EMPLOYEE BENEFITS - UNEMPLOYMENT COMPENSATION
• F970 - EMPLOYEE BENEFITS - SUPPLEMENTAL RETIREMENT
• F980 - OTHER EMPLOYEE BENEFITS
• F982 - BENEFIT - VACATION LEAVE ACCRUAL
• F983 - ACCRUED SICK LEAVE