Expense Account Codes

Annotated Chart of Accounts Document

The University records operating costs using the following expense categories and individual account codes. The purpose of this list is to give general information about the codes and how they are intended to be used. For a comprehensive list of Account Codes, please use the Banner report FWRCLST.

Here's a quick tutorial on how to run FWRCLST:

FWRCLST Tutorial

 

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 - Personal Services - IT Consulting
  • E059 - Social Research Services
  • E060 - Marketing Services
  • E061 - Communications Services
  • E062 - Employee Training Service
  • E063 - Law Enforcement Incidentals


E100 GOODS & SERVICES EXPENSE - Non Data Entry

  • E110 - Cost Share Supplies
  • E111 - Supplies & Materials Expense
  • E112 - Books & Pamphlets Expense
  • E115 - Lab Supplies
  • E116 - Computer Paper
  • E117 - Computer Supplies and Accessories
  • E119 - Pharmaceuticals Expense
  • E120 - Permit Supply Expense
  • E122 - Medical Supplies Expense
  • E123 - Janitorial Supplies Expense

 

E130 COMMUNICATIONS EXPENSE - Non Data Entry

  • E131 - Telephone Expense
  • E132 - Postage and Mail Expense
  • E133 - Other Communications Expense
  • E135 - Data Communications Expense


E140 UTILITIES EXPENSE - Non Data Entry

  • E141 - Electricity Expense
  • E142 - Natural Gas Expense
  • E144 - Water/Sewer Expense
  • E145 - Refuse Disposal Expense
  • E146 - Steam Plant Expense
  • E147 - Recycling Charge
  • E148 - Hazardous Material Disposal
  • E149 - Other Utilities Expense


E150 RENTALS AND LEASES - Non Data Entry

  • 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
  • E159 - Other Rent/Lease Expense


E160R REPAIRS/ALTERATIONS/MAINTENANCE - Non Data Entry

  • E160 - Repairs/Alt/Maint Expense
  • E161 - Building Repairs/Alt/ Maint Expense
  • E162 - Equipment Repairs/Alt/ Maint Expense
  • E163 - Parts/Supply-Repairs/Alt/ Maint Expense
  • E164 - Other-Repairs/Alt/ Maint Expense
  • E165 - Contracts-Equipment Maint
  • E166 - Parking Lot Maintenance
  • E167 - Vehicle Collision Repair
  • E168 - Janitorial Services


E170 PRINTING/REPRODUCTION EXPENSE - Non Data Entry

  • E171 - Printing Expense
  • E172 - Print & Copy Center
  • E173 - Self-Serve Copier
  • E174 - Media Reproduction Expense
  • E175 - Library Binding Expense
  • E178 - Outside Printing Expense
  • E179 - Course Packs


E190 EDUCATION & TRAINING EXPENSE - Non Data Entry

  • E191 - Education & Training Fees
  • E192 - Dues & Memberships Expense
  • E193 - Convention Fees & Registration Expense
  • E194 - Professional Lic/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 - Non Data Entry

  • E203 - Asset Management Fees
  • E209 - Security 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
  • E222 - Web Service Activity Fee
  • E223 - Ticket Service Fee
  • E230 - Vehicle Maintenance Expense
  • E231 - Vehicle Fuel Expense
  • E232 - Parking Expense
  • E236 - WA State Audit Services Expense
  • E237 - Archival/Records Mgmt Sec of State
  • E239 - Cost Share - Goods and Services


E240R OTHER GOODS & SERVICES EXPENSE - Non Data Entry

  • E240 - Other Goods & Services Expense
  • E241 - Advertising Expense
  • E259 - Advertising - Bid & Performance Bond Expense
  • E261 - Recruitment Advertising Expense
  • E242 - Freight/Transport Expense
  • E243 - Receptions/Meetings Expense
  • E244 - Promotional Items/T-shirts
  • E245 - Royalties Expense
  • E246 - Student Activities
  • E247 - Laundry Expense
  • E248 - Contractual Food Service


E250 OVERHEAD/ADMINISTRATIVE EXPENSE - Non Data Entry

  • E252 - Facilities & Admin Recharge
  • E254 - Fin Aid/Other Admin Expense
  • E267 - Administrative Assessment Fees
  • E255 - Hand Tools Expense
  • E256 - Safety Shoes Expense
  • E257 - Clothing/Uniforms/Costumes
  • E258 - Expendable Material Expense
  • E260 - Tax Expense
  • E262 - Penalties & Fines Expense
  • E263 - Food (Not Covered by Attendee Fee)
  • E264 - Hazardous Material Testing Expense
  • E265 - Athletics Department Team Contracts
  • E266 - Bond Cost Amortization
  • E268 - Scenery & Stage Props
  • E269 - Stage Lighting & Sound Production
  • E279 - Alternative Transportation Services
  • E281 - Conference/Event Expense
  • E282 - Property Tax Expense
  • E287 - Food (Covered by Attendee Fee)


E270 EXPENDITURE TRANSFER - Non Data Entry

  • E271 - Expenditure Transfer - Supplies & Materials
  • E272 - Expenditure Transfer - Communications
  • E273 - Expenditure Transfer - Repairs & Maintenance
  • E274 - Expenditure Transfer - Electricity
  • E276 - Expenditure Transfer - Labor
  • E277 - Expenditure Transfer - Natural Gas
  • E284 - Inter-Departmental Activity Support


E300 COST OF GOODS SOLD - Non Data Entry

  • E301 - Merchandise for Resale
  • E303 - Materials for Resale/Equipment Rental
  • E306 - Discounts Allowed
  • E307 - ADJC Adjustments
  • E308 - Other Central Stores Adjustments


E350 TRAVEL EXPENSE - Non Data Entry

Travel-Related Quick Reference

  • E351 - Employee Lodging - In-State Lodging/Subsistence
  • E352 - Employee Airfare - In-State Air
  • E353 - Private Auto Mileage
  • E354 - Other Travel Expense
  • E355 - Foreign Travel Expense
  • E356 - Interview Expenses
  • E357 - Relocation Expenses
  • E358 - Non-Employee - Travel Reimbursement
  • E370 - Employee Lodging - Out-of-State Lodging/Subsistence
  • E373 - Travel Gas Reimbursement with Receipt
  • E374 - Employee Airfare - Out-of-State
  • E375 - Taxable Meals
  • E376 - Taxable Reimbursements
  • E378 - Motor Pool Services Expense
  • E379 - Taxable Relocation Expense
  • E381 - Ground Transportation
  • E391 - Airfare - Non-Employee
  • E399 - Non-Reconciled Travel Card Expense


E400 NON-CAPITALIZED FIXED ASSETS - Non Data Entry

  • E402 - Non-Cap/Non-Inventory Computer Component Parts
  • E403 - Non-Cap/Non-Inventory Software
  • E404 - Non-Cap/Non-Inventory Other Equipment
  • E405 - Non-Cap/Non-Inventory Furnishings
  • E407 - Non-Cap/Non-Inventory Computer Equipment
  • E408 - Inventoriable/Small & Attractive
  • E409 - Inventoriable/Small & Attractive Comp IT
  • E416 - Cost Share - Equipment


E410 CAPITALIZED FIXED ASSETS & OUTLAYS - Non Data Entry

  • E411 - Capitalized Furniture & Equipment - Non Data Entry
    • E412 - Capitalized F/A - Computer Equipment >= $5K
    • E413 - Capitalized F/A - Software >= $1MIL
    • E414 - Capitalized F/A - Other Equipment >= $5K
    • E415 - Capitalized F/A - Furnishings >=$5K


E420 LIBRARY RESOURCES - Non Data Entry - Library use only

  • E421 - Library Orders
  • E448 - SER - Print Serials


CAPITAL OUTLAYS - for Capital Budget Office use only

  • E450 - Land - Non Data Entry
    • E451 - Land Appraisals
    • E452 - Land Acquisition Costs
    • E453 - Preparation For Use
  • E460 - Buildings - Non Data Entry
    • E461 - Buildings - Gen Contract Expense
    • E463 - Buildings - Maintenance Operation Expense
    • E465 - Buildings - Material Testing
  • E470 - Improvements Other Than Buildings - Non Data Entry
    • E471 - Improvements - Gen Contract Expense
    • E473 - Improvements - Maintenance/Operations Expense
    • E476 - Improvements - Other Contracts
    • E477 - Improvements - Soils Investigation
  • E490 - Arch/Engineering Services - Non Data Entry
    • E491 - Arch/Engineering - Basic Fee Expense
    • E494 - Arch/Engineering - Consultant Services
    • E495 - Arch/Engineering - Other Expense
  • E530 - Other Capital Outlays - Non Data Entry
    • 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
    • E599 - Capital Project Budget Transfer


E600 GRANTS, BENEFITS & CLIENT SERVICES - Non Data Entry

  • E601 - Other Grant, Benefit, Client Svc Exp
  • E602 - Grants - Academic Year Awards
  • E603 - Grants - Summer Stipend
  • E607 - Tuition Expense - Student
  • 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)
  • E613 - Scholarships - Tuition Waivers
  • E614 - Work-study - Adult Literacy
  • E617 - SWSP 93/94
  • E619 - SWSP - Off Campus - 100%
  • E620 - Contributions Transferred to Other Inst
  • E621 - Donated Leave
  • E622 - Other Grants & Awards - taxable
  • E623 - CSRT - Off Campus - 100%


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 - BAD DEBT EXPENSE
- Non Data Entry

  • E805 - Principle/Interest Cancel Misc Perkins
  • E806 - Principle/Interest Canceled VA Disability
  • E821 - Bad Debt Expense
  • E822 - Interest Canceled
  • E823 - Principal/Interest Canceled-Assignments
  • E824 - Principal/Interest Canceled-Teach<7-1-72
  • E825 - Principal/Interest Canceled-Teach>7-1-72
  • E826 - Principal/Interest Canceled-Volunteer
  • E827 - Principal/Interest Canceled-Law Enf.
  • E828 - Principal/Interest Canceled-Military
  • E829 - Principal/Interest Canceled-Speech Path
  • E830 - Principal/Interest Canceled-Tribal Faculty
  • E831 - Principal/Interest Canceled-Death/Disability
  • E832 - Principal/Interest Canceled-Bankruptcy
  • E833 - Principal/Interest Canceled-Write-offs
  • E837 - Principal/Interest Canceled-Staff Pre-K
  • E838 - Parking Tickets Waived
  • E839 - Write - Offs Under $2
  • E834 - Principal/Interest Canceled Teaching Service Shortage
  • E835 - Principal/Interest Canceled Health Service Nurse/Med
  • E836 - Principal/Interest Canceled Service High Risk Children
  • E840 - Grant/Contract Over-expenditures
  • E801 - Depreciation
  • E999 - Unreconciled PCARD Transactions

 

F010 - SALARIES & WAGES - Non Data Entry

  • F099 - Budget Recapture Target
  • F100 - CLASSIFIED STAFF SALARIES & WAGES - Non Data Entry
    • F102 - Permanent Classified
    • F107 - Temporary Classified
    • F180 - Classified One-Time Payment
    • F190 - Classified Salary Recapture
  • F200 - PRO STAFF SALARIES & WAGES - Non Data Entry
    • F201 - Permanent Exempt Staff
    • F206 - Permanent Pro Staff
    • F207 - Permanent Academic Librarians
    • F221 - Temporary Pro Staff
    • F271 - Faculty Assistant
    • F280 - Exempt One-Time Payment
  • F300 - FACULTY SALARIES & WAGES - Non Data Entry
    • F310 - Permanent Faculty
    • F350 - Non-Credit Bearing - Non Data Entry
      • F351 - Permanent Faculty Non-Credit Bearing
      • F310 - Temp Faculty Non-Credit Bearing
    • F360 - Temporary Faculty
    • F371 - Summer Session Faculty
    • F380 - Faculty One-Time Payment
  • F400 - GRADUATE STUDENTS SALARIES & WAGES - Non Data Entry
    • F401 - Graduate Teaching Assistant
    • F404 - Graduate Research Assistant
    • F407 - Graduate Research Assistant Hourly
  • F500 - WAGES - OTHER - Non Data Entry
    • F501 - Graduate Research Assistant Hourly
  • F600 - STUDENTS WAGES - Non Data Entry
    • F601 - Student Hourly
    • F602 - Student Variable Rate OASI Exempt
    • F603 - Student Salary
    • F610 - WORK STUDY STUDENT WAGES - Non Data Entry
      • 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
      • F620 - WS SWSC Compass to Campus Comm Serv
      • F652 - Institutional Work Study
      • F663 - WS SWSP Undergrad Wages Not OASI Exempt
  • F700 - SICK LEAVE BUYOUT - Non Data Entry
      • F701 - Classified Sick Leave Buyout/Attendance
      • F702 - Classified Sick Leave Buyout R/D
      • F703 - Pro Staff Sick Leave Buyout R/D
      • F704 - Pro Staff Sick Leave Buyout/Attendance
  • F720 - VACATION LEAVE BUYOUT - Non Data Entry
      • F721 - Classified Vacation Leave Buyout
      • F722 - Pro Staff Vacation Leave Buyout
  • F740 - OVERTIME, CALL BACK, COMPT TIME PAID - Non Data Entry
      • F741 - Classified Overtime
      • F742 - Classified Call Back
      • F743 - Classified Comp Time Paid
      • F744 - Pro Staff Overtime
  • F750 - Cell Phone Stipend


F900 - EMPLOYEE BENEFITS - Non Data Entry

  • 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
  • F971 - Employee Benefits - OPEB Liability
  • F972 - HERP UAAL Payments
  • F973 - Net Pension Liability Adjustment
  • F980 - Other Employee Benefits
  • F982 - Benefit - Vacation Leave Accrual
  • F983 - Accrued Sick Leave
Page Updated 04.15.2016