Expenditure Subaccounts

Expenditure subaccounts are in the 0900 through 9999 range of subaccounts. See the Subaccount section of the FAS User's Manual for a further description of this range of accounts. Expenditure subaccounts record expenses incurred by the operation and are categorized as follows:

Cost of Goods Sold

Personnel Costs, Services, Supplies, Travel, Leases & Rental, Occupancy & Maintenance Charges

Depreciation

University Administration & Divisional/Departmental Overhead Charges

Equipment, Construction/Renovations & Property Acquisition

Equipment Renewal and Replacement Reserve Transfers

Unallowable Costs