FAS User's Manual Table of Contents

[Click for Numerical List]
 

Alphabetical List:
A | B-C | D | E | F | G | H-I | L | M-N | O | P | R | S | T | U | V-W

Click an item below to display details to the right.

Subaccount Information
Revenue Subaccounts
Expenditure Subaccounts
A 
1100 Academic personnel (other), wages 
8599 Acquisitions--art 
8750 Acquisitions--land & buildings 
8500-8598 Acquisitions--library 
8700 Acquisitions--property 
9112 Adjustments, indirect costs 
9150-9159 Administrative overhead expenses 
1300 Administrative personnel wages 
9901 Advertising (unallowable costs) 
8300-8399 Aid, student 
8350 Allowance, supply/institutional 
8800 Alteration/renovation of space 
2200 Animal care services 
5100 Animal purchase/supplies 
9120-9121 Animal Rsrce Cntr--indirect costs/adjustments 
9102 Argonne Nat'l Lab, indirect costs 
9122-9152 Argonne indirect costs, 2-6 yr 
8599 Art acquisitions 
8303 Attrition/LOA/PF, financial aid 
2100 Audio-visual services 
9902 Automobile, personal use of (unallowable costs) 
 

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B-C 
Budget pools for: 
      0990 Entire account 
      6000 Equipment 
      1900 Fringe benefits 
      2000 Non-personnel costs 
      7600 Other general costs 
      0999 Personnel costs 
      2001 Services 
      5000 Supplies 
      8300 Training expenses 
      7000 Travel 
      9900 Unallowable costs 
8750 Buildings acquisition 
3000 Business meals 
2300 Central Shop charges--PSD 
9108 Chapin Hall, indirect costs 
1600 Clerical nonunion wages 
1700 Clerical union wages 
5300 Clinical supplies 
8360 College students--fee aid 
8310 College students--tuition aid 
5800 Computer software 
6300 Computing equipment 
2400-2600 Computing services 
6200 Constructed equipment 
8700 Construction expenses 
2700 Consultant fees 
9200-9279 Contingency funds 
9905 Contributions (unallowable costs) 
0991-0998 Cost Of Goods Sold 
9800-9899 Credit subaccounts 
 
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D 
2800 Departmental service units charges 
8330 Dependents of graduate students, stipend aid 
7100-7299 Domestic travel 
9905 Donations (unallowable costs) 
2900 Duplicating services 
 
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E 
6400 Educational equipment 
5500 Educational supplies 
8910 Electricity expense 
9297 Endowment faculty savings 
0500-0519 Endowment income 
9287 Endowment non-faculty savings 
0990 Entire account, budget pool for 
6100-6999 Equipment 
6000 Equipment, budget pool for 
7800-7900 Equipment lease/rental 
 
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F 
6200 Fabricated equipment 
9920 Faculty retirement bonus 
9297 Faculty savings, endowment faculty 
9295 Faculty savings, federal faculty 
9296 Faculty savings, nonfederal faculty 
1000-1099 Faculty wages 
9295 Federal faculty savings 
9285 Federal non-faculty savings 
8360 Fee aid--college & graduate students 
8380 Fee aid--postdoctoral fellowships 
0200-0299 Fees (revenue) 
2700 Fees--consultant/professional services 
8380 Fellowships, postdoctoral--fee aid 
8303 Financial aid--LOA/attrition/PF 
8302 Financial aid--restricted support 
8301 Financial aid--reward funds 
9921 Financial planning reimbursement 
9903 Fines & penalties (unallowable costs) 
5200 Food supplies 
7300-7499 Foreign travel 
1900-1909 Fringe benefits 
1900 Fringe benefits, budget pool for 
8940 Fuel expense 
6500 Furniture & fixtures 
 
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G 
0670-0679 Gains/losses 
8970 Gas expense 
7600 General costs, other, budget pool for 
9150-9151 General overhead expenses 
9907 Gifts (unallowable costs) 
0400-0499 Gifts, private (revenue) 
8330 Graduate student dependents--stipend aid 
8360 Graduate students--fee aid 
8350 Graduate students--allowances 
8320 Graduate students--stipend aid 
8310 Graduate students--tuition aid 
8391 Graduate teaching transfer 
 
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H-I 
5300 Hospital supplies 
9904 Housing (unallowable costs) 
3100 Human subjects expense 
0500-0519 Income--Endowment 
0520-0539 Income--Investment 
0540-0579 Income--Other 
0300-0399 Indirect cost recovery 
9100-9179 Indirect costs/overhead 
9112 Indirect cost adjustments 
9120 Indirect costs--ARC 
9121 Indirect costs--ARC adjustments 
9122-9162 Indirect costs--Argonne 2-6 yr 
9102 Indirect costs--Argonne Nat'l Lab 
9108 Indirect costs--Chapin Hall 
9101 Indirect costs--LaRabida 
9103-9107 Indirect costs--subcontracts 
9905 Institutional donations (unallowable costs) 
8350 Institutional allowance--graduate students 
3200 Insurance costs 
9000-9019 Interest expense 
9170-9179 Intradivisional overhead expenses 
0520-0539 Investment income 
 
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L 
5400 Laboratory supplies 
8750 Land acquisition 
7800-8199 Leases/Rental 
9298 Leaves of absence 
8500-8598 Library acquisitions 
4400 Livery/transportation services 
9904 Living expenses (unallowable costs) 
8303 LOA/attrition/PF, financial aid 
0670-0679 Losses/gains 
9600-9799 Lump sum transfer of expenses 
 
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M-N 
3800 Mailing services 
8905-8985 Maintenance Expenses 
3300 Maintenance/repair costs 
1300 Managerial personnel wages 
9300 Mandatory transfers 
9901 Marketing (unallowable costs) 
9906 Memberships & related costs (unallowable costs) 
8390 Non-aid payments, misc. 
9907 Non-cash gifts (unallowable costs) 
9296 Nonfederal faculty savings 
9286 Nonfederal non-faculty savings 
9400-9499 Nonmandatory transfers (expense) 
0580-0599 Nonmandatory transfers (revenue) 
2000 Non-personnel costs, budget pool for 
 
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O 
8900-8985 Occupancy & maintenance expenses 
6400 Office equipment 
5500 Office supplies 
3780 OFP & M--fixed services 
3790 OFP & M--utility expenses 
8950 Oil expense 
7600 Other general costs, budget pool for 
9100-9179 Overhead expenses 
 
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P 
3500 Patient care--inpatient ancillary 
3400 Patient care--inpatient routine 
3600 Patient care--outpatient 
9903 Penalties & fines (unallowable costs) 
9908 Pension (unallowable cost) 
9904 Personal living expenses (unallowable costs) 
9902 Personal use of automobile (unallowable costs) 
1000-1999 Personnel costs 
0999 Personnel costs, budget pool for 
8303 PF/LOA/attrition, financial aid 
3700-3779 Physical plant department services 
Pools, budget.  See Budget Pools 
3800 Postage services 
8380 Postdoctoral fellowships--fee aid 
8370 Postdoctoral fellowships--stipend aid 
2900 Printing services 
0400-0499 Private gifts (revenue) 
8340 Prizes, student 
9910-9911 Procurement Card (unallowable costs) 
3900 Professional development services 
2700 Professional fees 
1200 Professional wages 
9200-9279 Projections--contingency/unallocated 
8700 Property acquisition 
8980 Property taxes 
8985 Property taxes, refunded 
4000 Publication costs 
8750 Purchase of land & buildings 
 
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R 
4100 Radiation protection services 
7500 Relocation travel expense 
8800 Renovation/construction expenses 
7800-8199 Rental/Leases 
9500-9599 REO debit nonmandatory transfers 
3300 Repair/maintenance costs 
1800-1899 Research & teaching assistant wages 
8319 Research assistants--tuition aid 
8318 Research assistants--tuition aid adjustments 
8302 Restricted support, financial aid 
8301 Reward funds, financial aid 
 
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S 
9950 SAA adjustments
Salaries. See Wages 
0800-0899 Sales & services (revenue) 
9285-9298 Savings projections 
9297 Savings--endowment faculty 
9287 Savings--endowment non-faculty 
9295 Savings--federal faculty 
9285 Savings--federal non-faculty 
9296 Savings--nonfederal faculty 
9286 Savings--nonfederal non-faculty 
6100 Scientific equipment 
9901 Selling expenses (unallowable costs) 
2000-4999 Services 
2001 Services, budget pool for 
1500 Services personnel wages 
8960 Sewer expense 
3800 Shipping services 
6600 Shop machinery & tools 
5600 Shop supplies 
3000 Social activities 
5800 Software 
8000 Space lease/rental 
8800 Space renovation/alteration 
4600 Staff benefit expenses 
8930 Steam expense 
8330 Stipend aid--grad. student dependents 
8320 Stipend aid--graduate students 
8370 Stipend aid--postdoctoral fellowships 
8300-8399 Student aid 
8340 Student prizes 
8600 Subcontracts 
9103-9107 Subcontracts--indirect costs 
1300 Supervisory personnel wages 
5000-5999 Supplies 
5000 Supplies, budget pool for 
8350 Supply allowance--graduate students 
 
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T 
1800-1899 Teaching assistant wages 
6100 Technical equipment 
1400 Technical personnel wages 
4200 Telephone/telegraph/telex services 
4300 Temporary agency help 
1500 Trades personnel wages 
8300-8399 Training expenses 
8300 Training expenses, budget pool for 
9300-9799 Transfers (expenses) 
0580-0599 Transfers, nonmandatory (revenue) 
4400 Transportation/livery services 
7000-7599 Travel expenses 
7000 Travel expenses, budget pool for 
9909 Trustee expenses (unallowable costs) 
0100-0199 Tuition (revenue) 
8318 Tuition aid adjustments--research assistants 
8310 Tuition aid--college & graduate students 
8319 Tuition aid--research assistants 
 
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U 
9200-9279 Unallocated projections 
9900-9921 Unallowable costs 
9900 Unallowable costs, budget pool for 
9901 Unallowable costs--advertising 
9905 Unallowable costs--donations/contributions 
9903 Unallowable costs--fines/penalties 
9907 Unallowable costs--gifts 
9904 Unallowable costs--housing 
9901 Unallowable costs--marketing 
9906 Unallowable costs--memberships 
9908 Unallowable costs--pension 
9904 Unallowable costs--pers. living expenses 
9902 Unallowable costs--pers. use of automobile 
9910-9911 Unallowable costs--procurement card 
9901 Unallowable costs--selling 
9909 Unallowable costs--trustee 
8905 Utilities, new construction 
 
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V-W 
6700 Vehicles 
3100 Volunteer expense 
1300 Wages--administrative 
1600 Wages--clerical nonunion 
1700 Wages--clerical union 
1000 Wages--faculty 
1300 Wages--managerial 
1100 Wages--other academic 
1200 Wages--professional 
1800-1899 Wages--research & teaching assistants 
1500 Wages--service/trades 
1300 Wages--supervisory 
1400 Wages--technical 
8920 Water expense 
 
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