Subaccounts

Subaccounts are the last four digits of the ten-digit account number in the subsidiary ledgers, and are used to distinguish between different types of revenue or expense within an account. Subaccounts are standardized across all ledgers and all accounts. Examples of subaccounts are faculty salaries, Computation Center charges, office supplies, foreign travel, and revenue for spring quarter room and board. 

Nearly all subaccounts are defined at the "eight-digit level" (e.g., 4–45321–51nn, 6–32445–71nn, etc.). Except where indicated in the list, account administrators can use the last two digits of the subaccount to distinguish between different types of revenue or expense. For example, subaccount 5500 is defined as Office Supplies. The administrator of an account could charge all office supplies to subaccount 5500, or could charge the chairman’s office supplies to 5501, the faculty’s to 5502, the staff’s to 5503, etc. 

All valid subaccount numbers are stored in the computer. When a subaccount is budgeted or used in an account, the subaccount is automatically added to the account. For example, if subaccount 5500 were not budgeted in account 4–45321 but it suddenly became necessary to purchase office supplies, expenses could simply be charged to subaccount 5500, or 5501, 5502, etc., and these subaccounts would automatically appear on the monthly reports. 

The names of the standard subaccounts such as "Laboratory Supplies" or "Office Supplies" will be printed on the monthly reports when the subaccounts are used. Names for user-defined subaccounts like 5501 or 5502 will be printed only if the account administrator notifies the Comptroller’s Office of the twenty-character name to be given to the subaccount. This can be done using Comptroller's Office Form 84.  The name selected must be consistent with the "eight-digit" definition of the subaccount. For example, subaccount 5501 could be called "Chairman’s Supplies" or "Seminar Supplies." It could not be called "Foreign Travel" or "Printing." The names of standard subaccounts defined by the University in the official list cannot be redefined. 

Certain subaccounts cannot be used in certain ledgers. The global subcode edit table within FAS governs which subaccounts are valid in which ledgers. In addition, expenditures or credits cannot be processed against the following subaccounts, because they are used only to hold budgets for Automatic Budget Reallocation
 
 

0990 Pool for entire account
0999 Pool for salaries, wages and fringe benefits
2000 Pool for nonpersonnel costs
2001 Pool for services
5000 Pool for supplies
6000 Pool for equipment
7000 Pool for travel
7600 Pool for other general costs
8300 Pool for training expenses
9900 Pool for unallowable costs
Revenue Subaccounts
Click a Ledger number to open the
global subcode edit table in a new window.
SUBACCOUNT DESCRIPTION LEDGERS
0100–0199 Tuition
0101-0104 Tuition Current Fiscal Year:
0101   Summer Quarter
0102   Autumn Quarter
0103   Winter Quarter
0104   Spring Quarter
 
0110 Prior Years
0121-0125 Special Programs Current Fiscal Year:
0121   Summer Quarter
0122   Autumn Quarter
0123   Winter Quarter
0124   Spring Quarter
0125 Collected other than by Quarter
 
0130 Forfeited Deposits
0190-0199 Tuition Adjustments:
0190   Uncollectable Tuition
0191   Other Adjustments
 
 
1, 2, 9
0200-0299 Fees
0201-0204 Student Fees Current Fiscal Year:
0201   Summer Quarter
0202   Autumn Quarter
0203   Winter Quarter
0204   Spring Quarter
 
0210-0219 Student Fees Prior Years
0220 Application Fees - Full Time
0221 Application Fees - Part Time
0222 Application Fees - PHD
0230-0239 Examination Fees
0240-0249 Seminary Fees
0250-0259 Late Tuition Payment Fees
0260-0269 Late Registration/Course Change Fees
0290 Other Fees
 
1, 2, 9
0300-0399 Indirect cost recovery
0300 Indirect Cost Recovery
0310 Cost Sharing Indirect Costs Recovery
 
1, 2
0400-0499 Private gifts
0400 Private gifts
 
1, 2, 9
0500-0519 Endowment Income
0500 Endowment Income
 
1, 2, 9
0520-0539  Investment Income -- Internal/External
0520 Internal Interest Received
0521 External Interest Income
0525 Investment Income from All Other Funds
0530 Internal Interest Paid (Dr.)
 
1, 2, 9
0540-0579 Income -- Other sources
0540 Other Income
0541 Stafford Loan Income
0553 Stafford Special Allowance Paid
0570 Northern Trust Income
0571 American National Bank Index Fund Income
 
1, 2, 9
0580-0599

Nonmandatory Transfers
Nonmandatory transfers are transfers of funding. They serve a variety of objectives such as the underwriting of the restricted budget.

Salary Support transfers are to transfer funding to a devision/department in support of salary. These transfers are not meant to bypass the payroll transfer process.

0581 Salary Support Faculty
0582 Salary Support Academic Non-Faculty
0583 Salary Support Staff
0584 Benefit Support
0585 Operating/Program Support within Division (Non-Plant)
0587 Program Support Other Division (Non-Plant)
0588 Plant Fund Account Division / Department Support of Equipment, Constrction / Renovation Projects
0599 All Other
   
Comptroller's Office Use Only
0590 Trip Formula Adjustment
0593 Management Fee - All Other
0594 Management Fee - TRIP
0597 To/From Temporary Restricted
   

 

1
0670-0679 Gains/Losses
0670 Northern Trust Gains
0671  American National Bank Index Fund Gains
0675  Northern Trust Losses
0676  American National Bank Index Fund Losses
 
1, 2, 9
0800-0899 Sales and Services of Auxiliary Enterprises, Recharge Operations, Designated Funds, Educational Activities, and General Funds
Sales and services revenue subaccounts record the sale of goods or services to third parties or other University departments.

For transactions involving the sale of goods or services to other University departments, the sales and services revenue subaccount used by the seller to record the sale is determined by the ledger charged for the purchase. The purchasing department should charge an expenditure subaccount that most closely relates to the good or service purchased.

If the transaction involves the sale of goods or services for cash, then the sales and services revenue subaccount for outside income is used by the seller to record the sale. 

Unless approved by the Budget Office, departments are required to use the following subaccount structure for reporting sales, services, and reimbursements in subsidiary ledger 2 accounts. 
0800-0819 Sales via Cash (Outside Income)
0820-0824  Sales to Ledger 2/Within Division (Use 0890-0899 for Auxiliary Enterprises)
0825-0829 Sales to Ledger 2/Other Divisions (Use 0890-0899 for Auxiliary Enterprises)
0830-0839 Sales to Ledger 3 Hospitals
0840-0844 Sales to Ledger 4/Within Division
0845-0849  Sales to Ledger 4/Other Divisions
0850-0859 Credits From Ledger 5 Federal
0860-0869 Credits From Ledger 6 Nonfederal
0870-0879 Credits From Ledger 7 Endowment
0880-0889 Credits From All Other Sources
0890-0899 Sales to Auxiliary Enterprises (i.e., account range 2-20000 to 2-44999)
 

2
Expenditure Subaccounts
Click a Ledger number to open the
global subcode edit table in a new window.
SUBACCOUNT DESCRIPTION LEDGERS
0990 Budget Pool for the Entire Account 1100-8599 and 9901-9911, used with ABR=1  2, 4, 5, 6, 7, 8, 9
COST OF GOODS SOLD
SUBACCOUNT DESCRIPTION LEDGERS
0991-0998 Cost of Goods Sold 
For retail operations, this subaccount is for the cost of goods sold during a given accounting period. This includes invoice price, storage, transportation, delivery, and other costs pertaining to procurement and receipt of goods for resale. 

For manufacturing operations, this subaccount is for the cost of goods produced during a given accounting period. This includes raw materials, labor, and fixed and variable overhead. 

PERSONNEL COSTS

Personnel costs represent the salary, wage, and fringe benefit expenditures for University employees on the regular or temporary payroll. Salary expenditures are grouped by the University's nine major job code categories: faculty, other academic, professional, supervisory/managerial/administrative, technical, services/trade, clerical nonunion, clerical union, and research and course assistants. The job code of an employee currently on the payroll is indicated in the "job code" column on the expense detail report (PEXP092). Job codes for new employees will be provided to the department by HR or by the Provost's Office. Personnel costs for individuals paid on the casual payroll should be charged to the subaccount that matches the nature of the work done.

SUBACCOUNT DESCRIPTION LEDGERS
0999 Budget Pool for Personnel Costs 1000-1999, used with ABR=2 and 3 2, 4, 5, 6, 7, 8, 9
1000-1099 Faculty 2, 4, 5, 6, 7, 9
Faculty job codes are only those with the first four digits of 9010 through 9023 AND a sixth digit of 0: 
Job Code
5th Digit
6th Digit
9010-9023
0-8
0
This includes instructors, assistant professors, associate professors, and professors. (Subaccounts 1090-1097 are to be used only for extra service payments to individuals on three quarter (3Q) appointments; 1099 is to be used only for 3Q salary accrual.)
1000-1089 Faculty
1090-1097 Faculty Extra Service
1098 Endowment Support for Faculty
1099 Faculty 3Q Salary Accrual
 
1100-1199 Other Academic 2, 4, 5, 6, 7, 9
Other academic job codes are those with the first four digits of 9010 through 9023 AND a sixth digit of 1 (visiting) or 2 (emeritus) and those with the first four digits of 9030 through 9999 AND a sixth digit of 0, 1, or 2. 
Job Code
5th Digit
6th Digit
9010-9023
0-8
1 or 2
9030-9999 except Librarians
0-8
0, 1, or 2
These codes include emeritus and visiting faculty, Laboratory School teachers, fellows and research associates, field workers, and lecturers of any rank. (Subaccounts 1190-1198 are to be used only for extra service payments to individuals on three quarter (3Q) appointments; 1199 is to be used only for 3Q salary accrual.)
1200-1299 Professional 2, 4, 5, 6, 7, 8, 9
Professional positions are those with job codes 7000-7999 and 9200-9204 (Librarians). These include attorneys, accountants, nurses, caseworkers, therapists, programmers, architects, librarians, scientists, publishing professionals, analysts, engineers, project specialists, counselors, research technologists, and etc.
1300-1399  Supervisory/ Managerial/Administrative 2, 4, 5, 6, 7, 8, 9
Supervisory/managerial/administrative positions are those with job codes 6000-6999 and 8000-8999. These include administrative assistants, editorial assistants, and many employees with job titles that include the words "manager", "supervisor", "director", or "administrator."
1400-1499 Technical 2, 4, 5, 6, 7, 8, 9
Technical positions are those with job codes 1000-1999. These include laboratory technicians, drafters, computer operators, photo technicians, electronics technicians, and etc.
1500-1599 Service/Trades 2, 4, 5, 6, 7, 8, 9
Service/trade positions are those with job codes 2000-3999. These include service workers, carpenters, electricians, plumbers, machinists, printing skilled tradesmen, skilled and semi-skilled operators, security officers, and laborers, and etc.
1600-1699 Clerical Nonunion 2, 4, 5, 6, 7, 8, 9
Clerical nonunion positions are those with job codes 4000-4999. These include clerical positions not covered by the clerical bargaining unit, such as confidential positions. This category also includes some student or short term clerical positions from job code series 3000-3999. Questions about the inclusion of specific positions in this category should be addressed to University Human Resources Management.
1700-1799 Clerical Union 2, 4, 5, 6, 7, 8, 9
Clerical union positions are those with job codes 5000-5999. These include all positions covered by the clerical bargaining unit It also includes most nonconfidential temporary or part-time clerical positions. Questions about the inclusion of specific positions in this category should be addressed to University Human Resources Management.
1800-1899 Research and Teaching Assistants 2, 4, 5, 6, 7, 9
1801 Type B Research Assistants
Subaccount 1801 is to be used only for graduate students conducting research that is an integral and required part of their student dissertations. The students and research involved should meet the following criteria: 
  • The student must be Ph.D. student in fourth quarter of residence or beyond.  
  • The student must be registered for all quarters in which he or she is on the Assistantship (summer quarter as well as the academic year).  
  • Minimum earnings must be in accordance with Provost Office guidelines.  
  • The research position must be a 12-month appointment or longer.  
  • The research must be sponsored research funding.  
A Student Teaching/Research Appointment Form (HR Form UPP 171A) must be completed and processed in order to use subaccount 1801. Job codes 7319-00 will automatically be charged to subaccount 1801. Job codes 7319-00 cannot be charged to any other subaccount. Subaccount 1801 will only accept entries that are processed through the payroll department. Any transfers needed must be done using a Transfer of Payroll Charges/Credits Form (Comptroller's Payroll Form 61P). Journal Vouchers and Expenditure Transfers will not be accepted.
1802 Teaching Fellows--Level 2
Level 2 Teaching Fellows include Writing Lectors, Course Assistants, Writing Interns, Laboratory Course Assistants, and College Fellows. A Student Teaching/Research Appointment Form (HR Form UPP 171A) must be completed and processed in order to use subaccount 1802. Job codes 7942-99 are automatically charged to subaccount 1802; subaccount 1802 will only accept these job codes. This subaccount will accept entries that are processed through the payroll department. Any transfers needed must be done using a Transfer of Payroll Charges/Credits Form (Comptroller's Payroll Form 61P). Journal Vouchers and Expenditure Transfers will not be accepted.
1803 Reserved for Budgeting Purposes
Subaccount 1803 is reserved for use by the Budget Office.
1804-1899 All other research/teaching assistants
 
FRINGE BENEFITS

Fringe benefits charges are generated by the payroll system based on an employee's job and eligibility codes. Subaccount 1900 can be used as a budget pool for the fringe benefit subaccounts.

1900 Budget Pool for Fringe Benefits 2, 4, 5, 6, 7, 8, 9
1901 Fringe Benefits Level 1 2, 4, 5, 6, 7
Level 1 fringe benefits apply to faculty, to many in the "Other Academic" job code category, and to those with earnings over a certain level set by the University.
1902 Fringe Benefits Level 2 2, 4, 5, 6, 7, 8, 9
Level 2 fringe benefits cover nearly all permanent, regular, full-time and part-time nonacademic employees in the University.
1903 Fringe Benefits Level 3 2, 4, 5, 6, 7, 8, 9
Level 3 fringe benefits apply to unregistered students as well as temporary and casual employees.
1904 Fringe Benefits Lump Sum Payments 2, 4, 5, 6, 7, 8, 9
Lump sum fringe benefits payments are only used in those cases where the Provost’s Office authorizes the payment of special benefits.
1906 Fringe Benefits Level 4 2, 4, 5, 6, 7, 8, 9
1908 Fringe Benefits—Employee Contribution 2, 4, 5, 6, 7, 8
1909 Fringe Benefits—Special Payments 2, 4, 5, 6, 7, 8
Subaccount 1909 is to be used for Staff Benefits expenditures. The type of expenditure will be identified by the six-digit account number. This subaccount is valid only for staff benefit accounts 4–99600/99799.
SERVICES

A service is broadly defined as any activity provided by a department or an outside organization where the charge is assessed on a fee-for-service basis. For example, if an audio-visual service department provides a projectionist to the Comptroller’s Office and charges for the service, the Comptroller’s Office charge would be made to subaccount 2100. By contrast, if the Comptroller’s Office hires someone to project a movie and puts that person on the departmental payroll, then that person’s salary is not a service expense, but rather a payroll expense. In that case, the salary should be charged to the Comptroller’s Office Technical salary subaccount.

2000 Budget Pool for Non-Personnel 2100-4999, used with ABR=2 or 4 2, 4, 5, 6, 7, 8, 9
2001 Budget Pool for Services 2100-4999, used with ABR=3 or 5 2, 4, 5, 6, 7, 8, 9
2100-2199 Audio-Visual 2, 4, 5, 6, 7, 9
Subaccounts 2100-2199 record charges for audiovisual services billed by a University department or outside company.
2200-2299 Animal Care 2, 4, 5, 6, 7, 9
Subaccounts 2200-2299 record charges for services rendered in conjunction with animal care, including laboratory care, feeding of animals, cleaning of cages, veterinary care, etc. (For the purchase of animals see subaccount 5100.)
2300-2399 Central Shop Charges—PSD 2, 4, 5, 6, 7, 8, 9
Subaccounts 2300-2399 record charges for services provided by the Physical Science Department’s Central Shop. (For charges related to the fabrication of equipment, see subaccounts 6200 to 6299.)
2400-2499 Computing—Computation Center 2, 4, 5, 6, 7, 8, 9
Subaccounts 2400-2499 record charges for services provided by the University’s Computation Center.
2500-2599 Computing—Other University Computers 2, 4, 5, 6, 7, 8, 9
Subaccounts 2500-2599 record charges for the use of University computers that are not operated by the Computation Center.
2600-2699 Computing—Non University Computers 2, 4, 5, 6, 7, 8, 9
Subaccounts 2600-2699 record charges for computing services provided by organizations other than the University of Chicago.
2700-2799 Consultants and Professional Fees 2, 4, 5, 6, 7, 8, 9
Subaccounts 2700-2799 record charges for professional services provided by people who are not employees of the University, including accountants, lawyers, and consultants. This also includes honorariums paid to outside lecturers.
2800-2899 Departmental Service Units Charges 2, 4, 5, 6, 7, 8, 9
Subaccounts 2800-2899 record charges for services provided by specified departmental recharge units including the machine shops and electrical shops in FMI and JFI, the engineering service and electrical shop in EFI, the cartography unit in Geography, and the Pritzker Nanofab (PNF).
2900-2999 Duplicating/Printing 2, 4, 5, 6, 7, 8, 9
Subaccounts 2900-2999 record charges for duplication and printing provided by a University facility or by an outside organization.
3000-3099 Business Meals and Social Activities 2, 4, 5, 6, 7, 8, 9
Subaccounts 3000-3099 record the cost of business meals (in town or out of town) and beverages, including alcoholic beverages. The cost of a meal incurred as a part of out-of-town travel can be charged to a travel expense subaccount unless the meal was a business meal. The cost of all alcoholic beverages, whether incurred in town or out of town, must be charged to subaccounts 3000-3099. 

The cost of social activities (e.g., a holiday party) and any costs directly related to such costs (e.g., transportation, tent rental, tickets, etc.) must be charged to subaccounts 3000-3099.  Personal entertainment activities are unallowable and unreimbursable expenses in accordance with the University’s travel policy (Financial Policy No. 1202). 

See Financial Policy No. 1203 for the University’s policy on business meals and social activities.

3100-3199 Human Subjects/Volunteer Expense 2, 4, 5, 6, 7, 9
Subaccounts 3100-3199 record fees paid to human subjects or volunteers in conjunction with research.
3200-3299 Insurance 2, 4, 5, 6, 7, 8, 9
Subaccounts 3200-3299 record charges for insurance premiums for equipment and vehicles.
3300-3399 Maintenance/Repair Costs 2, 4, 5, 6, 7, 8, 9
Subaccounts 3300-3399 record charges for maintenance contracts or repair of equipment or vehicles.
3400-3499 Patient Care—Inpatient Routine 2, 4, 5, 6, 7
Subaccounts 3400-3499 record charges for routine services provided to hospitalized subjects including dietary and nursing services, minor medical and surgical supplies, regular room fees, and the use of equipment and facilities for which a separate charge is not customarily made.
3500-3599 Patient Care—Inpatient Ancillary 2, 4, 5, 6
Subaccounts 3500-3599 record charges for ancillary services provided to hospitalized subjects including x-ray, operating room, laboratory, pharmacy, blood bank, and pathology.
3600-3699 Patient Care—Outpatient 2, 4, 5, 6
Subaccounts 3600-3699 record charges for services provided to subjects who are not hospitalized.
3700–3779 Physical Plant Department Services 2, 4, 5, 6, 7, 8, 9
Subaccounts 3700–3779 record periodic or one-time plant expenses such as work order requests for repairs or renovations and standing service orders.
3780-3789 Facilities—Fixed Services 2, 4, 5, 6, 7, 8, 9
Subaccounts 3780-3789 record recharges for basic custodial and/or plant department services or contracts purchased from or through Facilities Services. Such recharges are usually predetermined and their cost fixed by agreement with Facilities Services at the beginning of each fiscal year. Units have their choice of using the following two designated subaccounts, or of customizing a more detailed breakdown of their expenses in subaccounts 3785 through 3789: 
3781 Custodial Services Recharges
3782  Facilities Services Recharges
 
3790-3799 OFP & M—Utility Expenses 2, 4, 5, 6, 7, 8, 9
Subaccounts 3790-3799 record recharges from utilities, including vehicular gasoline purchased from Facilities Services. The following subaccounts should be used: 
3791 Electricity Recharges
3792 MSD (Metropolitan Sanitary District) Recharges
3794 Vehicular Gasoline Purchases
3795 Water Recharges
3796 City Sewer Recharges
3797 Steam Recharges
3798 Gas Fuel Recharges
 
3800-3899 Postage/Mailing/Shipping 2, 4, 5, 6, 7, 8, 9
Subaccounts 3800-3899 record charges related to postage, postage meters, shipping, freight, and mailing services.
3900-3999 Professional Development 2, 4, 5, 6, 7, 8, 9
Subaccounts 3900-3999 record charges for services or fees relating to the training and professional development of University employees. These charges include fees for conference registration and training programs as well as the cost of instructional material. (Travel and housing, if any, relating to professional development should be charged to subaccounts 7100 to 7199 or 7300 to 7399.) 
4000-4099 Publication Costs 2, 4, 5, 6, 7, 8, 9
Subaccounts 4000-4099 are to be used only for costs such as line, page, or submission charges incurred for the purpose of publishing a scholarly article or monograph. (For ordinary printing and duplication costs, use subaccount 2900.)
4100-4199 Radiation Protection 2, 4, 5, 6, 7, 8, 9
Subaccounts 4100-1499 record charges for services provided by the University’s Radiation Protection Service or similar units.
4200-4299 Telephone/Telegraph/Telex 2, 4, 5, 6, 7, 8, 9
Subaccounts 4200-4299 record charges for communication services provided by the Networking Service and Incormation Technologies organization (NSIT), or by outside companies.
4300-4399 Temporary Agency Help 2, 4, 5, 6, 7, 8, 9
Subaccounts 4300-4399 record charges for registry nurses, clerical help, and other temporary labor provided and billed by an outside company.
4400-4499 Transportation Services/Livery Services 2, 4, 5, 6, 7, 8, 9
Subaccounts 4400-4499 record charges for services provided by University Transportation, taxi, and other livery services typically within the Chicago metropolitan area. (Similar services provided in conjunction with domestic or foreign travel should be charged to subaccounts 7100/7500.)
4600-4699 Staff Benefit Expenses
4
Subaccounts 4600-4699 are used to record funding and expenditure activity for employee benefit programs. Funding includes payroll deductions, direct payments, and third party reimbursements. Expenditures include payments to vendors for program services, payments to employees, and tuition remission. This subaccount is only available for use by the Office of Staff Benefits in the 4–99400/99599 account range.
4900-4999 All Other Services 2, 4, 5, 6, 7, 8, 9
Subaccounts 4900-4999 record charges for miscellaneous services not categorized in subaccounts 2100–4699.
SUPPLIES

Supplies are raw materials of any cost and goods with a per item cost of less than $5,000 or a useful life of less than one year. Refer to the Equipment section for items that cost  $5,000 or more.

5000 Budget Pool for Supplies 5100-5999, used with ABR=3 or 5 2, 4, 5, 6, 7, 8, 9
5100-5199 Animal Purchases/Supplies 2, 4, 5, 6, 7, 9
Subaccounts 5100-5199 record charges for the purchase of animals and animal supplies if these costs are separate from animal care costs. 
5200-5299 Food Supplies 2, 4, 5, 6, 7, 9
Subaccounts 5200-5299 should only be used by departments that buy bulk institutional foods and related products and subsequently prepare and sell the items for consumption. Business related meal expenses (restaurant charges, Quad club bills, food items purchased for a University function/meeting, etc.) should be charged to either a business meal sub account (3000–3099) or to a travel subaccount (7100–7599).
5300-5399 Hospital/Clinical Supplies 2, 4, 5, 6, 7, 9
Subaccounts 5300-5399 record charges for supplies for treating human subjects in a clinical or outpatient setting.
5400-5499 Laboratory Supplies 2, 4, 5, 6, 7, 8, 9
Subaccounts 5400-5499 record charges for supplies such as test tubes, masks, chemicals, gases, and instruments of nominal value.
5500-5599 Office and Education Supplies 2, 4, 5, 6, 7, 8, 9
Subaccounts 5500-5599 record charges for the purchase of general purpose supplies for office or classroom use. This category would also cover all purchases of office machines, computers and furniture with a cost of less than $5000 per item.
5600-5699 Shop Supplies 2, 4, 5, 6, 7, 8, 9
Subaccounts 5600-5699 record charges for shop supplies including tools, parts, and fittings for generalized shop uses.
5800-5899 Computer Software - under $100,000 2, 4, 5, 6, 7, 8, 9
Subaccounts 5800-5899 record charges for computer software purchases.  If the cost of the software exceeds $100,000, use the Computing Equipment subaccounts 6300-6399.
5900-5999 All Other Supplies 2, 4, 5, 6, 7, 8, 9
Subaccounts 5900-5999 record charges for miscellaneous supplies not categorized in subaccounts 5100–5899, including vehicle fees and expenses, custodial supplies, recreational supplies, etc. 
EQUIPMENT

Equipment is defined as an item of nonexpendable, tangible personal property having a useful life of more than one year and an acquisition cost that is $5,000 or more.  Total cost includes freight, in-transit insurance, installation, and any modification or accessories necessary to make the equipment usable. (Supplies and replacement parts should be charged to the appropriate supply subaccount.)

6000 Budget Pool for Equipment 6100-6999, used with ABR=3 or 5 2, 4, 5, 6, 7, 8, 9
6100-6199 Scientific and Technical Equipment - $5,000 or more per unit 2, 4, 5, 6, 7, 8, 9
Subaccounts 6100-6199 record special purpose equipment for medical, scientific, or technical research.
6200-6299 Fabricated (Constructed) Scientific and Technical Equipment 2, 4, 5, 6, 7, 8, 9
Subaccounts 6200-6299 record scientific and technical equipment that is constructed or assembled to accomplish a special purpose in the performance of a project. Its cost includes parts and University shop charges, but excludes University labor expense unless included in the University shop charges. Separate subaccounts must be used to record the cost of fabricating each piece of equipment.
6300-6399 Computing Equipment - $5,000 or more per unit 2, 4, 5, 6, 7, 8, 9
Subaccounts 6300-6399 record equipment used in automatic data processing, word processing, computing, and telephone communications. This includes central processing units, tape and disk drives, terminals, printers, ITE instruments and data boards (DOB’s), microcomputers, and operating software purchased with the hardware, and software which costs over $100,000.
6400-6499 Office and Educational Equipment - $5,000 or more per unit 2, 4, 5, 6, 7, 8, 9
Subaccounts 6400-6499 record general purpose office equipment including copiers and audio-visual equipment.
6500-6599 Furniture and Fixtures - $5,000 or more per unit 2, 4, 5, 6, 7, 8, 9
Subaccounts 6500-6599 record general purpose furniture such as desks, cabinets, and tables.
6600-6699 Shop Machinery and Tools - $5,000 or more per unit 2, 4, 5, 6, 7, 8, 9
Subaccounts 6600-6699 record general purpose shop machinery such as lathes, milling machines, bandsaws, and grinding machines.
6700-6799 Vehicles 2, 4, 5, 6, 7, 8, 9
Subaccounts 6700-6799 record general purpose light and heavy duty vehicles, including trucks, tractors, and rider-mowers. 
6800-6899 Contract Deliveries
5, 6
Subaccounts 6800-6899 record equipment that is purchased or constructed by the University of Chicago under a contractual agreement with another institution or the federal government.  This equipment will be delivered to the contracting agency.
6900-6999 All Other Equipment - $5,000 or more per unit 2, 4, 5, 6, 7, 8, 9
Subaccounts 6900-6999 record miscellaneous equipment not categorized in subaccounts 6100–6799.
TRAVEL

The following subaccounts are to be used for expenses related to travel including tickets, taxi, car rental, hotel, and meals. (For travel entirely within the Chicago area, use subaccounts 4400 to 4499.)

7000 Budget Pool for Travel 7100-7599, used with ABR=3 or 5 2, 4, 5, 6, 7, 8, 9
7100-7199 Domestic Travel—Faculty/Staff/Students 2, 4, 5, 6, 7, 8, 9
Subaccounts 7100-7199 record travel within the United States, its possessions and territories, and Canada by employees and students of the University.
72007299 Domestic Travel—Other 2, 4, 5, 6, 7, 8, 9
Subaccounts 7200-7299 record travel within the United States, its possessions and territories, and Canada by individuals who are not employees or students of the University.
7300-7399 Foreign Travel—Faculty/Staff/Students 2, 4, 5, 6, 7, 8, 9
Subaccounts 7300-7399 record travel outside the United States, its possessions and territories, and Canada by employees or students of the University.
7400-7499 Foreign Travel—Other 2, 4, 5, 6, 7, 8, 9
Subaccounts 7400-7499 record travel outside the United States, its possessions and territories, and Canada by individuals who are not employees or students of the University.
7500-7599 Relocation Expense 2, 4, 5, 6, 7, 8, 9
Subaccounts 7500-7599 record travel, moving, and related expenses involved in relocating an employee to a new principal workplace of the University. As required by law, this information is furnished to the IRS and to the University employee by the Payroll department of the Comptroller’s Office.
OTHER GENERAL COSTS
7600  Budget Pool for Other General Costs 7600-8599, used with ABR=3 or 5 2, 4, 5, 6, 7, 8, 9
LEASES/RENTAL

Subaccounts in the leases/rental range should be used for leases or long term rental agreements. (Car rental expenses related to travel should be charged to subaccounts 7100–7500.)

7800-7899 Equipment Lease/Rental—Computing/Word Processing 2, 4, 5, 6, 7, 8, 9
Subaccounts 7800-7899 record charges for the lease or rental of computing and word processing equipment.
7900-7999 Equipment Lease/Rental—All Other 2, 4, 5, 6, 7, 8, 9
Subaccounts 7900-7999 record charges for the lease or rental of other equipment not categorized in subaccounts 7800-7899. 
8000-8099 Space Lease/Rental 2, 4, 5, 6, 7, 8, 9
Subaccounts 8000-8099 record charges for the lease or rental of office, storage, garage, land, or other space.
8100-8199 All Other Leases and Rental 2, 4, 5, 6, 7, 8, 9
Subaccounts 8100-8199 record charges for other lease or rental arrangements not categorized in subaccounts 7800–8099.
TRAINING EXPENSES/STUDENT AID

Subaccounts in the training expenses/student aid range are to be used for expenses related to student aid and student training. Expenses related to the professional development of employees should be charged to subaccounts 3900–3999.

8300 Budget Pool for Training Expense 8300-8399, used with ABR=0 2, 4, 5, 6, 7, 8, 9
8301 Reward Funds -- Budget Only 2, 4, 5, 6, 7, 8
Subaccount 8301 is used for budgeting purposes only. It is allocated to increase financial aid awards to continuing students. Tuition and stipend aid distributions have not been specified.
8302 Restricted Support -- Budget Only 2, 4, 5, 6, 7, 8
Subaccount 8302 is used for budgeting purposes only. It is the estimated support of financial aid commitments expected to come from restricted sources.
8303 LOA/Attrition/PF -- Budget Only 2, 4,5, 6, 7, 8
Subaccount 8303 is used for budgeting purposes only. It is the estimated difference between financial aid awards/commitments and actual fiscal year expense due to attrition, temporary leaves of absence, or temporary "Pro Forma" registration among funded students.
8310-8317 Tuition Aid—College and Graduate Students 2, 4, 5, 6, 7
Tuition aid is an award made to a student to defray the cost of tuition assessed by the University as a result of the student’s enrollment in a program of study. For students in the college, the aid may help to defray the cost of their other educational expenses as well. 

Tuition aid awards, and any corrections or transfers of tuition aid awards, are entered into FAS through the Financial Aid Awards module of the Student Information System. To properly record transactions to this subaccount, the following criteria must be met: 

  1. The student is eligible to receive the award in accordance with University and divisional policy.  
  2. The student receiving the tuition aid is assigned a U of C student identification number in the Student Information System (SIS).  
  3. The student receiving the tuition aid is registered in the academic quarter for which the tuition aid is granted.  
  4. For graduate students, the amount of tuition aid cannot exceed the amount of the tuition charge for the academic quarter. For students in the college, the aid cannot exceed the amount of the educational charges assessed for the academic quarter.  
  5. Tuition aid is an allowable expense in the FAS account charged.  
See the Student Tax Guides for U.S. and foreign students for information on the taxability of tuition aid. Copies of these guides can be obtained from the Office of the Comptroller, Payroll Department. 
8318 Research Assistant Tuition Aid—Adjustments 2, 4, 5, 6, 7
Subaccount 8318 is restricted to Comptroller’s Office use only.
8319 Research Assistant Tuition Aid 2, 4, 5, 6, 7
Subaccount 8319 records the direct cost of tuition aid awarded to research assistants. It is charged to accounts that pay research assistant compensation. The subaccount is system controlled. It is not available for use by administrators.
8320-8329 Student Aid—Graduate Students 2, 4, 5, 6, 7
Stipend aid is an award made to a graduate student to cover expenses incurred in addition to tuition and fee expenses. Types of expenditures covered by stipend aid include: books, supplies, and equipment required for course instruction. 

To properly record transactions to this subaccount, the following criteria must be met:

  1. The student is eligible to receive the award in accordance with University and divisional policy.  
  2. The student receiving the stipend aid is assigned a U of C student identification number in the Student Information System (SIS).  
  3. The student receiving the stipend aid is registered in the academic quarter for which the aid is being granted.  
  4. Stipend aid is an allowable expense in the FAS account charged.  
  5. The recipient is not a post-doctoral fellow. (See subaccount 8370 for post doctoral fellowship stipend payments.)  
A stipend award, correction, or expense transfer to a U.S. Citizen or Resident is recorded in this subaccount through the Financial Aid Awards module of the Student Information System. Stipend awards to Non-resident Aliens of the United States must be processed on the Student Scholarship/Fellowship Payment Voucher, Comptroller’s Form 89. Please refer to the instructions on the back of Form 89 for stipend payment procedures. Also see the Student Tax Guides for U.S. and foreign students for information on the taxability of stipend payments. Copies of these guides can be obtained from the Office of the Comptroller, Payroll Department.
8330-8339 Stipend Aid—Graduate Student Dependents 2, 4, 5, 6, 7
A graduate student dependent stipend is an award to a graduate student’s dependent (i.e., spouse or child) to cover living expenses. A stipend payment to a dependent is allowable only if it is approved by a granting agency.
8340-8349 Student Prizes 2, 4, 5, 6, 7
Subaccounts 8340-8349 record awards to students for achieving superiority or excellence in a competition.
8350-8359 Institutional /Supply Allowance—Graduate Students 2, 4, 5, 6, 7
Subaccounts 8350-8359 are to be used in those cases where a funding agency makes an allocation to cover a student’s miscellaneous training expenses. Individual agency policy governs which items can be charged to this category.
8360-8369 Fee Aid—College and Graduate Students 2, 4, 5, 6, 7
Fee aid is an award made to a student to defray the cost of fees assessed by the University as a result of the student’s enrollment in a program of study. 

Fee aid awards, corrections, and transfers are entered into FAS through the Financial Aid Awards module of the Student Information System. To properly record transactions to this subaccount, the following criteria must be met: 

  1. The student is eligible to receive the award in accordance with University and divisional policy.  
  2. The student receiving the fee aid is assigned a U of C student identification number in the Student Information System (SIS).  
  3. The student receiving the fee aid is registered in the academic quarter for which the aid is granted.  
  4. The amount of fee aid does not exceed the fees assessed by the University for the academic quarter.  
  5. Fee aid is an allowable expense in the FAS account charged.  
  6. The recipient is not a post doctoral fellow. (See subaccount 8380 for post doctoral fellowship fee aid.)  
See the Student Tax Guides for U.S. and foreign students for information on the taxability of fee aid. Copies of these guides can be obtained from the Office of the Comptroller, Payroll Department. 
8370-8379 Stipend Aid—Post Doctoral Fellowships 2, 4, 5, 6, 7
Subaccounts 8370-8379 are used to record stipend payments to post doctoral fellows. The fellowship is granted for the purpose of aiding a fellow in the pursuit of study or research to advance the fellow’s education and training. No part of the stipend represents compensation for past, present, or future services by a fellow for the University, the grantor, or any individual. The Post Doctoral Fellowship Appointment Form (Comptroller’s Payroll Form 11F) is used to award aid to a fellow. The charge will be applied to the FAS account through the University Payroll System. See the back of the appointment form for information on the taxability of this stipend.
8380-8389 Fee Aid—Post Doctoral Fellowships 2, 4, 5, 6, 7
Subaccounts 8380-8389 are used to pay or reimburse post doctoral fellows for fees assessed them by the University. The fee must be an acceptable charge to the grant or contract. The payment or reimbursement must be requested on a Post Doctoral Supplemental Stipend Payment Form.
8390 Miscellaneous Non-Aid Payments 2, 4, 5, 6, 7
8391 Graduate Teaching Transfer 2, 4, 5, 6, 7
LIBRARY AND ART ACQUISITIONS
8500–8598 Library Acquisitions 2, 4, 5, 6, 7, 8
Subaccounts 8500–8598 are to be used only by the University of Chicago Libraries for the acquisition of materials. (Purchases of books and other training materials by departmental libraries should be charged to subaccount 5500.)
8599 Art Acquisitions 2, 4, 5, 6, 7, 8
Subaccount 8599 records the acquisition of art objects.
SUBCONTRACTS
8600-8699 Subcontracts
5, 6
Subaccounts 8600-8699 are used in certain projects where agency approval has been secured for subcontracting a portion of the activity to another institution.
CONSTRUCTION/RENOVATION AND ACQUISITION OF REAL ESTATE

Construction, renovation, and property acquisitions subaccounts are to be used for expenses relating to new construction, renovations, and purchases of land and buildings. All renovation and construction projects with a proposed cost of $100,000 or more must be accounted for in Ledger 8 - Plant Funds. All purchases of land and buildings must be made from a Ledger 8 - Plant Fund account and in accordance with University Policy.

8700-8899 Construction/Renovations 2, 4, 5, 6, 7, 8, 9
Subaccounts 8700-8899 record the construction, renovation or purchase of buildings and land.
8750 Purchase of Land and Buildings 2, 4, 5, 6, 7, 8, 9
Subaccount 8750 records the acquisition of land and buildings.
OCCUPANCY AND MAINTENANCE

Occupancy and maintenance subaccounts are to be used by central administration for payment of utilities and by those departments with rental arrangements which require the department to pay for the utilities.

8905 Utilities—New Construction
2, 4, 8, 9
8910-8919 Electricity
2, 4, 8, 9
8920-8929 Water
2, 4, 8, 9
8930-8939 Steam
2, 4, 8, 9
8940-8949 Fuel
2, 4, 8, 9
8950-8959 Oil
2, 4, 8, 9
8960-8969 Sewer
2, 4, 8, 9
8970-8979 Gas
2, 4, 8, 9
8980-8984 Property Taxes
2, 4, 8, 9
8985 Property Taxes—Refunded
2, 4, 8, 9
INTEREST EXPENSE
9000-9009 Interest on Cash Overdrafts 2, 4, 5, 6, 7, 8, 9
Subaccounts 9000-9009 record charges for cash overdrafts incurred as a result of everyday operations.
9010-9011 Interest on Borrowings 2, 4, 5, 6, 7, 8, 9
Subaccounts 9010-9011 record charges for interest on borrowings.
9010 Interest on Internal Loans
9011 External Interest Expense
 
OVERHEAD / INDIRECT COSTS
9100 Indirect Costs
5, 6
Subaccount 9100 records the overhead expense charged to grants and contracts that have been awarded to the University. This expense is computed as a percentage of all or of some direct cost expenditures specified by the grant or contract. This subaccount is for Comptroller’s Office use only.
9101 IDC - Cost Sharing 2, 4, 5, 6, 7, 8
Subaccount 9101 records the amount of indirect cost that is cost shared by the University to meet a sponsored award's mandatory cost sharing requirement.
9102 Indirect Costs—Argonne National Laboratory
5
Subaccount 9102 records the overhead expense charged to grants and contracts awarded to the University of Chicago where the full amount of funds awarded is only for costs incurred at Argonne National Laboratory. This subaccount is for Comptroller’s Office use only.
9103–9107 Indirect Costs—Subcontracts
Subaccounts 9103–9107 record the overhead expense charged against subcontracts under U of C grants and contracts. Form #86 is used to generate automatic journal entries when charges are placed against a specific subcontract subaccount. A separate indirect cost subaccount is needed to capture the overhead for each subcontract within a grant or contract. This subaccount is for Comptroller’s Office use only.
9108 Indirect Costs—Chapin Hall Center for Children
6
Subaccount 9108 records the overhead expense charged to non-federal grants and contracts awarded to the Chapin Hall Center for Children. All overhead expense is credited directly to CHC. Form #86 is used to generate automatic journal entries when charges are placed against non-federal CHC grants or contracts. This sub account is for Comptroller’s Office use only.
9109-9111 Indirect Cost
5, 6
9112 Indirect Cost Adjustments
5, 6
Subaccount 9112 records various adjustments needed for subaccount 9100. These adjustments are only made by the Comptroller’s Office. Accordingly, this subaccount is for Comptroller’s Office use only.
9120 Indirect Costs—Animal Resource Center (ARC)
5, 6
Subaccount 9120 records overhead expense generated by charges to subaccounts 2200 and 5100 on grants and contracts. These subaccounts allow for a smaller indirect cost recovery percent than other direct cost expenditures. The applicable charges to subaccounts 2200 and 5100 must be generated through the Animal Resource Center. This subaccount is for Comptroller’s Office use only.
9121 Indirect Costs—ARC Adjustments
5
Subaccount 9121 records various adjustments needed for sub account 9120. These adjustments are only made by the Comptroller’s Office. Accordingly, this subaccount is for Comptroller’s Office use only.
9122 Indirect Costs—Argonne 2nd Project Year
5
Subaccount 9122 records the overhead expense charged specifically for the second project year to grants and contracts awarded to the University of Chicago, where the full amount of funds awarded is only for costs incurred at Argonne National Laboratory. This subaccount is for Comptroller’s Office use only.
9132 Indirect Costs - Argonne 3rd Project Year
5
Subaccount 9132 records the overhead expense charged specifically for the third project year to grants and contracts awarded to the University of Chicago, where the full amount of funds awarded is only for costs incurred at Argonne National Laboratory. This subaccount is for Comptroller’s Office use only.
9142 Indirect Costs - Argonne 4th Project Year
5
Subaccount 9142 records the overhead expense charged specifically for the fourth project year to grants and contracts awarded to the University of Chicago, where the full amount of funds awarded is only for costs incurred at Argonne National Laboratory. This subaccount is for Comptroller’s Office use only.
9150-9151 General & Administrative Expenses (DR/CR)
2, 4
Subaccounts 9150–9151 record the University’s allocation of general and administrative expenses. The offset entry goes to unique accounts within the 4–99800/99899 range using this same expense subaccount 9150–9151.
9152 Indirect Costs - Argonne 5th Project Year
Subaccount 9152 records the overhead expense charged specifically for the fifth project year to grants and contracts awarded to the University of Chicago, where the full amount of funds awarded is only for costs incurred at Argonne National Laboratory. This subaccount is for Comptroller’s Office use only.
9162 Indirect Costs - Argonne 6th Project Year
5
Subaccount 9162 records the overhead expense charged specifically for the sixth project year to grants and contracts awarded to the University of Chicago, where the full amount of funds awarded is only for costs incurred at Argonne National Laboratory. This subaccount is for Comptroller’s Office use only. 
9170–9179 Intra-divisional Overhead Expenses (DR/CR)
2, 4
Subaccounts 9170–9179 record the general and administrative overhead expenses assessed by a central administration of a department or division to operating units within its structure. The offset entry also uses a subaccount within the range 9170–9179.
CONTINGENCY/SAVINGS PROJECTIONS
(Budgeting Purposes Only)
9200–9279 Contingency/Unallocated (Budgeting Only) 2, 4, 5, 6, 7, 8, 9
Subaccounts 9200–9279 are used for budgeting purposes only to reflect estimated positive budget variances, construction project contingencies, and unallocated or unassigned funds. No expenditures should be charged against this subaccount. Contingency funds for a specific purpose should be budgeted in the appropriate expenditure subaccount (e.g., contingency funds for faculty salaries should be budgeted in subaccount 10XX).
9285 Federal Non-Faculty Savings—Ledger 5 (Budgeting Only) 2, 4, 5, 6, 7, 8, 9
Subaccount 9285 is used by academic departments to record an estimate of non-faculty salary, non-faculty staff benefits and/or non-salary expenditure reimbursements realized by charging a federal grant. This subaccount is for budgeting purposes only.
9286 Nonfederal Non-Faculty Savings—Ledger 6 (Budgeting Only) 2, 4, 5, 6, 7, 8, 9
Subaccount 9286 is used by academic departments to record an estimate of non-faculty salary, non-faculty staff benefits and/or non-salary expenditure reimbursements realized by charging a nonfederal gift/grant/contract account. This subaccount is for budgeting purposes only.
9287 Endowment Non-Faculty Savings—Ledger 7 (Budgeting Only) 2, 4, 5, 6, 7, 8, 9
Subaccount 9287 is used by academic departments to record an estimate of non-faculty salary, non-faculty staff benefits and/or non-salary expenditure reimbursements realized by charging a restricted endowment income account. This subaccount is for budgeting purposes only.
9295 Federal Faculty Savings—Ledger 5 (Budgeting Only) 2, 4, 5, 6, 7, 8, 9
Subaccount 9295 is used by academic departments to record an estimate of reimbursements for faculty salaries and benefits realized by charging a faculty member’s services to a federal grant. This subaccount is for budgeting purposes only. 
9296 Nonfederal Faculty Savings—Ledger 6 (Budgeting Only) 2, 4, 5, 6, 7, 8, 9
Subaccount 9296 is used by academic departments to record an estimate of reimbursements for faculty salaries and benefits realized by charging a faculty member’s services to a nonfederal gift/grant. This subaccount is for budgeting purposes only.
9297 Endowment Faculty Savings—Ledger 7 (Budgeting Only) 2, 4, 5, 6, 7, 8, 9
Subaccount 9297 is used by academic departments to record estimates of reimbursements for faculty salaries and benefits realized by charging a faculty member’s services to a restricted endowment income account. This subaccount is for budgeting purposes only.
9298 Leaves of Absence (Budgeting Only) 2, 4, 5, 6, 7, 8, 9
Subaccount 9298 is used to record estimates of reimbursements for faculty salaries and benefits realized as the result of leaves of absence. This subaccount is for budgeting purposes only.
TRANSFER SUBACCOUNTS
9300 Mandatory Transfers
2, 4
Subaccount 9300 records the transfer of funds arising from (1) a binding legal agreement related to the financing of property, plant, or equipment, and (2) a grant agreement from an agency of the federal government under which the University is required to match an award. Specific mandatory transfer subaccounts and their purposes are as follows: 
9369 To Loan Funds for Grant Matching
9371 To Plant Funds for Principal & Interest
9372 To Plant funds for Principal only
9373 To Plant funds for Interest only
 
9400–9499 Nonmandatory Transfers 2, 4, 5, 6, 7

Nonmandatory transfers are transfers of funding. They serve a variety of objectives such as the underwriting of the restricted budget.

Special Edits: When these account controls are used, the offsetting account control must be either a 51nn or 94nn subaccount.

Salary/Benefit Support transfers are to transfer funding to a division/department in support of salary. These transfers are not meant to bypass the payroll transfer process.

 

9411 Salary Support Faculty
9412 Salary Support Academic Non-Faculty
9413 Salary Support Staff
9414 Benefit Support
9415 Operating / Program Support Within Division (Non-Plant)
9417 Program Support Other Division (Non-Plant)
9421 Regular BSD Unrstricted Allocation Distribution to various BSD SL 2 accounts (DEBIT and CREDIT)
9422 Regular BSD Unrestricted Allocation Distribution Interdepartmental (DEBIT and CREDIT)
9423 BSD: Inpatient revenue distribution (DEBIT and CREDIT)
9424 BSD: External revenue distribution (DEBIT and CREDIT)
9427 Transfer between BSD Clinical Departments and Division (Part A transfers from Hospitals) (DEBIT and CREDIT)
9428/9429 BSD Use
9470 Plant Fund Division / Department Support of Equipment Construction / Renovation Projects
9499 All Other
 
 
Comptroller's Office Use Only
9472 Plant Fund Transfer for an Internal Loan Principal Payment
9475 Plant Fund Transfer for Centrally Funded Projects
9484 To/From Permanently Restricted
9485 To/From Temporarity Restricted
 
9500–9599 REO Debit Nonmandatory Transfers
Subaccounts 9500–9599 are reserved for REO’s nonmandatory transfers. Specific REO nonmandatory transfer subaccounts and their purposes are as follows: 
9501 REO: Telephone Subsidy Transfer
9503 REO: Security Program Transfers
9505 REO/RHC: Student Program Transfers
 
9600–9799 Lump Sum Transfer of Expenses 2, 4, 5, 6, 7, 9
Lump sum transfer subaccounts are used to transfer undifferentiated (not separately identifiable) expenses between accounts. Typically, such lump sum transfers are not done by departmental administrators, but are used by divisional or central University administrators to transfer aggregates of expense. 

Lump sum transfers should be made on Comptroller Form 60, "Journal Voucher".

Transfers of differentiated (separately identifiable) expenses should be made on Comptroller Form 61, "Expenditure Transfer." On the expenditure transfer, both the debit and credit side of the transfer entry should have the same subaccount as the original entry. An exception can be made if the subaccount that was originally charged was incorrect, and the transfer is being made to charge the correct subaccount. 

Subaccounts 9600–9699 are Lump Sum Transfers of Expenses (Debit Subaccount), as follows:
9620–9624 Transfer from Ledger 2—Within Division
9625–9629 Transfer from Ledger 2—Other Divisions
9640–9644 Transfer from Ledger 4—Within Division
9645–9649 Transfer from Ledger 4—Other Divisions
9650–9659 Transfer from Ledger 5—Federal
9660–9669 Transfer from Ledger 6—Nonfederal
9670–9679 Transfer from Ledger 7—Endowment
9690 Transfer from Ledger 9—Agency & Misc. (must be 9690 on both debit and credit side of the entry)
Subaccounts 9700–9799 are Lump Sum Transfers of Expenses (Credit Subaccount), as follows:
9720–9724 Transfer to Ledger 2—Within Division
9725–9729 Transfer to Ledger 2—Other Divisions
9740–9744 Transfer to Ledger 4—Within Division
9745–9749 Transfer to Ledger 4—Other Divisions
9750–9759 Transfer to Ledger 5—Federal
9760–9769 Transfer to Ledger 6—Nonfederal
9770–9779 Transfer to Ledger 7—Endowment
9790 Transfer from Ledger 9—Agency & Misc. (must be 9790 on both debit and credit side of the entry)
 

CREDIT SUBACCOUNTS

Credit subaccounts record the sale of goods or services to third parties or to other University departments.

If the transaction involves the sale of goods or services to another University department, then the credit subaccount used by the seller to record the sale is determined by the ledger charged for the purchase. The department making the purchase should charge an expenditure subaccount which most closely relates to the good or service purchased. For example, Division A sells Division B a box of Xerox paper. Division B wants the charge recorded in its subsidiary ledger 4 account. The purchasing division, Division B, records the charge to the office supplies expenditure subaccount (5500) in its subsidiary ledger 4 account. The selling division, Division A, should record the credit to the credit subaccount for the subsidiary ledger 4 (9845). The departments should use an interdepartmental order form, Comptroller Form 62, to record the intra-University sale. If the transaction involves the sale of goods or services for cash, then the credit subaccount for outside income is used by the seller to record the sale. The sale is reported on a Report of Money Received, Comptroller form 133. 

Specific credit subaccounts and their purposes are as follows:

9800 Credits via Cash (Outside Income) 4, 5, 6, 7, 8, 9
9801 Credits from Faculty Salaries 4, 5, 6, 7, 8, 9
9802-9819 Credits via Cash (Outside Income) 4, 5, 6, 7, 8, 9
9820-9824 Credits from Ledger 2—Within Division (Use 9890-9899 for Auxiliary Enterprises) 4, 5, 6, 7, 8, 9
9825-9829 Credits from Ledger 2—Other Divisions (Use 9890-9899 for Auxiliary Enterprises) 4, 5, 6, 7, 8, 9
9830-9839 Credits from Ledger 3—Hospitals 4, 5, 6, 7, 8, 9
9840-9844 Credits from Ledger 4—Within Division 4, 5, 6, 7, 8, 9
9845–9849 Credits from Ledger 4—Other Divisions 4, 5, 6, 7, 8, 9
9850-9859 Credits from Ledger 5—Federal 4, 5, 6, 7, 8, 9
9860-9869 Credits from Ledger 6—Nonfederal 4, 5, 6, 7, 8, 9
9870-9879 Credits from Ledger 7—Endowment 4, 5, 6, 7, 8, 9
9880-9888 Credits from All Other Sources 4, 5, 6, 7, 8, 9
9889 Credits from Ledger 9—Clearing Accounts 4, 5, 6, 7, 8, 9
9890-9899 Credits from Auxiliary Enterprises (i.e., account range 2-20000 through 2-39999) 4, 5, 6, 7, 8, 9
UNALLOWABLE COSTS SUBACCOUNTS

An unallowable cost is a cost that cannot be charged, either directly or indirectly, to a grant or contract as specified by the terms of the grant or contract. Unallowable costs should not be confused with unreimbursable costs, which are costs the University will not pay. In contrast, unallowable costs are reimbursed by the University; they simply cannot be charged to certain grants and contracts.

Unallowable costs can be further divided into two types: activity and transaction.

An activity is defined as a function or responsibility of a person or department. The cost of the activity includes but is not limited to salaries, benefits, phones, postage, and travel for the person or department performing the activity. Unallowable activities are alumni activities, bad debt losses, commencement and convocation ceremonies, contingency provisions, fund raising, investment management, lobbying, public relations, and student activities. Unique six-digit FAS accounts should be created to record the costs incurred for unallowable activities.

A transaction is an event, usually evidenced by a receipt or group of receipts; for example, the receipt from a business meal is evidence of a transaction. Unallowable transactions are advertising, marketing, selling, the expenses of operating automobiles for personal use, most business meals, social activities, fines, penalties, officers’ housing expenses, institutional donations, interest costs on cash overdrafts, interest costs for internal loans, certain memberships, gifts, and trustee expenses. Unallowable transaction costs should be coded to the appropriate unallowable cost subaccounts.

All unallowable costs should be coded to an appropriate unallowable cost subaccount. For additional information on the University policy regarding unallowable costs, see the University of Chicago Financial Policies Manual, Policy Number 1013, Unallowable Costs.

9900 Budget Pool for Unallowable Cost 9901-9911, used with ABR=3 or 5 2, 4, 6, 7, 8, 9
9901 Advertising, Selling and Marketing 2, 4, 6, 7, 8, 9
Subaccount 9901 records the unallowable costs of advertising, selling, marketing, and any corollary administrative costs incurred to promote any products or services of the University where the intent of the promotion is to generate revenue.
9902 Personal Use of Automobile 2, 4, 6, 7, 8, 9
Subaccount 9902 records the unallowable operating costs of a University-furnished automobile that is at least partially used by an employee for his or her own personal benefit (including transportation to and from work). The Comptroller’s Office will initiate entries to this subaccount based upon the information provided to the Payroll department as part of IRS Form W–2 income reporting procedures.
9903 Fines and Penalties 2, 4, 6, 7, 8, 9
Subaccount 9903 records unallowable costs resulting from the failure to comply with federal, state, local, foreign, or University policies, regulations, or laws, except when such costs are incurred as the result of compliance with a specific provision of a grant or contract. Any costs (legal, accounting, consulting fees, and related costs) incurred in connection with any criminal, civil, or administrative proceeding commenced by the Federal Government or any State, local, or foreign government must also be charged to subaccount 9903.
9904 Housing and Personal Living Expenses 2, 4, 6, 7, 8, 9
Subaccount 9904 records the cost of housing (e.g., depreciation, maintenance, utilities, furnishings, rent, etc.), housing allowances, and personal living expenses for University officers, either current or past. 
9905 Institutional Donations and Contributions 2, 4, 6, 7, 8, 9
Payments by the University to other not-for-profit and charitable organizations in the form of a contribution or gift are prohibited unless approved in writing by the Associate Vice President for Finance, or appropriate delegate authority.  For this purpose, a not-for-profit and charitable organization is defined as any organization supported by charitable giving, regardless of tax exempt status. Subaccount 9905 records all authorized payments to not-for-profit and charitable organizations.
9906 Memberships and Other Related Costs 2, 4, 6, 7, 8, 9
Subaccount 9906 records unallowable membership fees and dues in civic, community, social travel or dining organizations and clubs.
9907 Non-Cash Gifts to Employees and Others 2, 4, 6, 7, 8, 9
Subaccount 9907 records the cost of gifts to University employees or other individuals.
9908 Pension Cost 2, 4, 6, 7, 8, 9
Subaccount 9908 is used by the Comptroller’s Office only.
9909 Trustee Expenses 2, 4, 6, 7, 8, 9
Subaccount 9909 records travel, subsistence, life insurance, or any other expenses incurred by or on behalf of a University trustee.
9910 Procurement Card Charges 2, 4, 6, 7, 8, 9
Subaccount 9910 records the payment of charges incurred as a result of using the U of C Procurement Card with First Chicago. The procuring department is responsible for transferring the purchases initially recorded in this subaccount to the FAS subaccount which most appropriately reflects the nature of the expense.
9911 Procurement Card Bank Service Charges 2, 4, 6, 7, 8, 9
Subaccount 9911 records the payment of First Chicago bank service charges assessed in conjunction with the U of C Procurement Card program. The procuring department is responsible for transferring the bank service charges out of this subaccount to the FAS subaccount ultimately charged for the procurement.
9912 Miscellaneous Unallowable 2, 4, 6, 7, 8, 9
9913 Corp Card Clearing 2, 4
9920 Faculty Retirement Bonus 2, 4, 6, 7, 8
9921 Financial Planning Reimbursement 2, 4, 6, 7, 8
9925 Declining Balance Card 2
9950 SAA Adjustments 2, 5, 6
Only used by Sponsored Award Accounting to adjust awards during the closing process.