Expense Account Codes

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


E100 GOODS & SERVICES EXPENSE - Non Data Entry

  • 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

 

E130 COMMUNICATIONS EXPENSE - Non Data Entry

  • E131 - Telephone Expense
  • E132 - Postage and Mail Expense
  • E133 - Other 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
  • E149 - Other Utilities Expense


E150 RENTALS AND LEASES - Non Data Entry

  • 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 - Non Data Entry

  • 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
  • E165 - Contracts-Equipment Maintenance


E170 PRINTING/REPRODUCTION EXPENSE - Non Data Entry

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


E190 EDUCATION & TRAINING EXPENSE - Non Data Entry

  • 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


E210 PURCHASED SERVICES EXPENSE - Non Data Entry

  • E200 Subscription Expense
  • E203 - Asset Management Fees
  • 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
  • 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


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
  • 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 Recharge
  • 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 - 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
  • 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
  • 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


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
  • E370 - Employee Lodging - Out-of-State
  • E373 - Gas for Refueling a Non-Personal Vehicle - Reimbursement
  • E374 - Employee Airfare - Out-of-State
  • E375 - Taxable Meals
  • E378 - Motor Pool Services Expense
  • E381 - Ground Transportation
  • E391 - Airfare - Non-Employee


E400 NON-CAPITALIZED FIXED ASSETS - Non Data Entry

  • E402 - Non-Cap/Non-Inventory 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 - Inventory/Small & Attractive Other
  • E409 - Inventory/Small & Attractive CompIT


E410 CAPITALIZED FIXED ASSETS & OUTLAYS - Non Data Entry

  • E411 - Capitalized Furniture & Equipment
    • 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
  • E446 - Library Subscriptions


E450 CAPITAL OUTLAYS - for Capital Budget Office use only

  • E451 - Land Appraisals
  • E452 - Land Acquisition Costs
  • E453 - Preparation For Use
  • E460 - Buildings
  • E461 - Buildings - Gen Contract Expense
  • E463 - Buildings - 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
  • 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%
  • 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


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
- Non Data Entry

  • E801 - Depreciation
  • 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
  • E831 - Principal/Interest Canceled-Death/Disability
  • E832 - Principal/Interest Canceled-Bankruptcy
  • E833 - Principal/Interest Canceled-Writeoffs
  • 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
  • E999 - Un-reconciled 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 - EXEMPT STAFF SALARIES & WAGES - Non Data Entry
    • F206 - Permanent Pro Staff
    • F207 - Permanent Academic Librarians
    • F221 - Temporary Pro Staff
    • F280 - Pro Staff One Time Payment
  • F300 - FACULTY SALARIES & WAGES - Non Data Entry
    • F310 - Permanent Faculty
    • 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
  • 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
    • F652 - Student Variable Rate Not OASI Exempt
    • 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 Butyout/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


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
  • F980 - OTHER EMPLOYEE BENEFITS
  • F982 - BENEFIT - VACATION LEAVE ACCRUAL
  • F983 - ACCRUED SICK LEAVE
Page Updated 02.04.2016