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Expenditure Account Codes

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SALARIES, WAGES, and FRINGE BENEFITS. All amounts paid to or in behalf of State employees, both elected and appointed, in return for their services, will be classified as salaries and/or wages. Fees for professional and other services are classified under "Contractual Services."
IRS Reportable Account Description
  110100 University Support Staff -Base Salaries and Wages-Regular
  110101 Payroll Debt Recovery
  110110 University Support Staff-Base Salaries and Wages-Temporary
  110120 University Support Staff-Shift Differential
  110130 University Support Staff-Overtime
  110140 University Support Staff-Holiday
  110160 University Support Staff Longevity
  110170 Uss Non-Base Holiday
  110180 Bol Bonus Payment
  110181 Bol Bonus Pymt Offset
  110182 Bol Bonus Fringe Offset
  111100 Unclassified Employees-Base Salaries and Wages-Regular
  111110 Unclassified Employees-Base Salaries and Wages-Temporary
  111120 Unclassified Employees-Shift Differential
  111130 Unclassified Employees-Overtime
  111140 Unclassified Employees-Holiday
  111150 Unclassified Employees-Taxable Employee Business Expense
  111170 Unclass. Non-base Holiday
  111200 Graduate Teaching Assistants (Monthly)--refers to all students paid on a monthly basis with teaching responsibilities
  111300 Student Research Assistants (Monthly)--refers to all students paid on a monthly basis with research responsibilities.
  111400 Other Students (Monthly)--refers to all students without teaching or research responsibilities who are paid on a monthly basis.
  112000 Student Employees (Hourly)--refers to the pay of students paid on an hourly basis and who are regularly enrolled and working in institutions under the State Board of Regents, when such students are working on less than a half-time basis.
  113100 Key Base Sal/Wage, Reg
  114110 Soks Sick Leave Payout
  114120 Soks Vacation Leave Payout
  114300 Kul Vacation Leave Payout
  114400 Adjustments
  114410 Personal Reimbursements
  119500 Employer's contribution to Employee and Dependent's Health Insurance Contributions
  119599 Hsx Khpa
  117600 Employer's contribution to State Leave Payment Assessments
  117610 VLN Assessment
  117800 Employer's contribution to Parking Compensation Reduction Program
  117900 Employer Contr Local Tax
  118100 Employer's contribution to KPERS (Kansas Public Employees Retirement System) for retirement benefits.
  118110 Employer Contr KPERS D&D
  118300 Employer's matching amount to Regents employees for retirement benefits
  118500 Employer's contribution to KPERS for Regents retirement employees disability insurance
  118800 Employer's contribution to KS Police/Fire
  119101 Employer's contribution of OASDHI (Social Security).
  119102 Employer's contribution of Medicare
  119250 Graduate Student Employee Health Insurance
  119500 Employer's contribution to group health and hospitalization insurance
  119700 Employer's contribution to worker's compensation insurance program.
  119800 Employer's contribution to unemployment insurance program.
  119900 Flexible Spending Accounts Administrative Fee
  119950 Reimburseable Fringe Benefits
COMMUNICATION: Includes electronic voice and data transmission costs and postage, postal services and mail handling fees. Telecommunications needs to approve all telephone related charges and purchases. Answering machines are on contract and need Telecommunications approval. 
IRS Reportable Account Description
  120100 Postage - Refers to the cost of postage and postal services.
  120200 Commercial Local Communication Service - paid directly to a commercial vendor (e.g., tariffed Southwestern Bell service, includes base line charges for facsimile machines). Monthly service equipment, directory assistance, AT&T Information Systems, Mountain Bell.
  120300 Commercial Long Distance Service - paid directly to a commercial vendor (e.g., tariffed AT&T service and/or data transmission line service). DDD call, conference calls, reimbursement for long distance, Graph Net
  120400 Other Commercial Communication Services - paid directly to a commercial vendor. Private lines, special circuits, Scent, phone net charge, AT&T weather line, news tickets, seismograph stations, WATTS line, leased equipment including leased pagers.
  120500 Intergovernmental Local Communication Service Operating Charge - DISC - Reimbursement to the Division of Information Systems and Communications (DISC) for local telephone services provided that represent the basic operating cost which is limited to costs defined by federal reimbursement rate on federal grant claims. [This object code is only used when a federal grant is paying DISC on an Interfund Voucher for local telephone charges.]
  120520 Telephone Monthly Expense - Reimbursement to a state agency other than the Division of Information Systems and Communications (DISC) for local telephone services provided. Cannot be used for payments to DISC
  120600 Intergovernmental Postage Operating Charges (DISC)- Reimbursement to DISC for postage or postal services provided that represent the basic operation cost which is limited to costs defined by federal cost reimbursement regulations. [This object code is only used when a federal grant is paying DISC on Interfund Voucher for basic operating charges.]
  120620 Intergovernmental Postage Charge - Interfund Voucher or a KU SOV for postage or postal services provided.
  120700 Intergovernmental Long Distance Communication Service Operating Charge (DISC) - Reimbursement to DISC for long distance telephone service provided that represent the basic operating cost which is limited to costs defined by federal cost reimbursement regulations. [This would be a payment to DISC by an Interfund Voucher.]
  120710 Intergovernmental Long Distance Communication Service Capital Charge (DISC) - Reimbursement to DISC for long distance telephone services representing the cost of capital improvements and other costs which are not allowable under federal cost reimbursement regulations. [These charges are paid from state funds to DISC on an Interfund Voucher.]
  120720 Telephone Long Distance - Reimbursement to a state agency other than the Division of Information Systems and Communications (DISC) for long distance telephone services provided. Cannot be used for payments for DISC.
  120800 Other Intergovernmental Communication Service Operating Charge - Reimbursement to DISC for other communication services provided that represent the basic operating cost which is limited to costs defined by federal cost reimbursement regulation. [This would be a payment to DISC using federal grant funds for other communication services.]
  120820 Other Intergovernmental Communication Service Charge - Vendors other than DISC - Reimbursement to a state agency other than DISC on an Interfund Voucher or to a KU department on an SOV for other communication services provided.
  120900 Other Communications - payments for communication services not elsewhere classified (e.g., telegraph Telex, mobile radio/telephone, satellite services, pager air time and other charges, FAX copies by "FAX Businesses", CRANK CANS-A-N charges).
  120910 Cellular Phones - This includes all costs associated with the use of cellular phones such as the phone, monthly billings, reimbursements to employees for business use of personal cellular phones, etc.
FREIGHT AND EXPRESS - The cost for transporting commodities, livestock, equipment, and personal effects of employees as authorized by statute exclusive of remittance for such costs to vendors from whom goods are purchased. Inward bound transportation costs should be associated to specific acquisitions of goods; and, the remittance for such costs should be coded as part of the cost of the goods purchased.
IRS Reportable Account Description
  121200 Moving of agency offices
x 121300 Moving employees' personal effects in-state.
x 121400 Moving employees' personal effects out of state.
  121900 Freight and parcel delivery
PRINTING AND ADVERTISING - The cost of all printing, binding, duplicating, blueprinting, and engraving as well as the cost of space in newspapers and magazines and radio time devoted to publicizing any state activity. The cost of paper incidental to and billed as part of the cost of the service would be classified under this heading, but the cost of blank forms, and other inventoried items would be classified under "Stationery and Office Supplies," classification 137100. 
IRS Reportable Account Description
  122100 Printing (KS Printing Services)
  122110 Printing Surcharge (State Agency Only)
  122300 Duplication, blueprinting, reproducing, digital printing, and offset printing (Non-Capital) Includes the printing of business cards and business stationary
  122310 Othr Vendor Print/Bind 
  122400 Advertising (classified and legal). Include dates and a complete description in the voucher comment field (Non-Capital)
RENTS - The payments made by a state agency for the use of property and equipment. In general, costs falling under this classification will be the rent paid for the use of land, buildings, and equipment. Payments associated with lease-purchase agreements should also be coded under this classification.
IRS Reportable Account Description
x 123100 Rental of copier equipment (including all types of office copying equipment meter usage [124300 if copier is owned]). Also remember to include the contract number in additional info field.
x 123200 Rental of space in buildings (Includes booth rentals) specify dates and reason (name of function) for rental.
x 123300 Rental of Non-research equipment - specify kind and dates
x 123310 Rental of research equipment
x 123400 Rental of land - specify dates
x 123600 Information processing equipment - Includes rental of central processing units, memory, channels, control units, tape drives, disk drives, mass storage communications controllers and consoles, printers, terminals, plotters, graphic terminals, data entry equipment, remote job entry stations, scanners and modems.
x 123700 Information processing Software Rental - Includes rental of all types of software for use on any computer systems equipment or information processing equipment and annual software payments. If purchasing computer software or a perpetual license less than $500 each, use 137250 (use 1418x0 series if over $500 each). If purchasing software maintenance, use 124800.
x 123800 Intergovernmental rental of space in buildings (use on Interfund voucher only).
x 123900 Other rentals - movies (include dates shown), P.O. boxes, scripts
x 123910 Postage Machine Rental - Include dates of rental period
x 123920 Cable Television - Payments for cable TV, include the period of use
REPAIRING AND SERVICING: Expenditures for outside labor, including materials and replacement parts, in maintaining, fixing, restoring, renewing and mending equipment, machinery, facilities, buildings and grounds.
IRS Reportable Account Description
x 124101 Passenger Car Service - Oil Change (Include Tag of vehicle)
x 124102 Passenger Car Service - Car Wash (Include Tag of vehicle)
x 124103 Passenger Car Service - Tire Repair & Installation (Include Tag of vehicle)
x 124109 Passenger Car Service - Other (Include description of service and tag of vehicle)
x 124121 Passenger Car Collision Repair (include tag of vehicle)
x 124129 Passenger Car Repair - Other (include description of repair and tag of vehicle)
x 124131 Passenger Car Equipment Installation
x 124201 Other Self-Propelled Equipment Service - Oil Change
x 124202 Other Self-Propelled Equipment Service - Wash
x 124203 Other Self-Propelled Equipment Tire Repair and Installation
x 124209 Other Self-Propelled Equipment Service - Other
x 124221 Other Self-Propelled Equipment Collision Repair
x 124229 Other Self-Propelled Equipment Repair - Other
x 124231 Other Self-Propelled Equipment Installation
x 124300 Repair & Maintenance Machine, Equipment - Not self-propelled
x 124310 Repair & Maintenance Furniture, Fixtures
x 124320 Repair & Maintenance Research Equipment
x 124400 Repair Building n-cap IRS (non-capital only)
x 124420 Grounds & Landscaping (repairs only)
x 124700 Computer Repair and Maintenance - Repair and service of all computer, printer, data processing, and data communication related equipment and parts.
x 124730 Telecomm Equipment Repair which represents maintenance costs expended to external vendors for PBX (telecommunications equipment).
x 124800 Maintenance & Service of Software. If purchasing computer software less than $500, use 137250 (use 1418x0 series if over $500 each). If the item is a software license or license renewal, use 123700.
x 124900 Repair & Maintenance Other - Not classified elsewhere
IN-STATE TRAVEL AND SUBSISTENCE - Allowable expenses incurred by a State employee or officer while away from his/her official headquarters or domicile. This classification includes subsistence, fares for riding on or in conveyances, private car mileage, expenses of operating State-owned cars, meals, room, incidental items such as tips and telephone calls and nominal amounts for postage and urgently needed supplies or services. Items not appropriately classified as travel or subsistence, but included on travel vouchers, will be assigned codes as if paid separately. 
IRS Reportable Account Description
  125110 Private vehicle mileage (also used lieu of other codes where reimbursement is made at prescribed mileage rates) for in-state travel.
  125120 Hire of passenger cars, airplanes, and buses for in-state travel.
  125130 State car expense for in-state travel. (Vehicle registration, and turnpike tolls for state vehicle - requires vehicle x, signature of employee and one copy).
  125510 Registration Fee In State
  125170 Railroad, airplane, and bus fares (including Pullman) for in-state travel.
  125180 Subsistence (meals and lodging) for in-state travel
  125190 Non subsistence items for in-state travel (turnpike tolls, private vehicle - requires signature of driver & license plate x on each ticket)
OUT-OF-STATE TRAVEL SUBSISTENCE - Refers to allowable expenses incurred by a state employee or officer while away from his/her official headquarters or domicile outside the borders of the State of Kansas, but within the United States. This classification will include subsistence, fares for riding on or in conveyances, private car mileage, expenses of operating state owned cars, meals, room, incidental items such as tips and telephone calls and nominal amounts for postage and urgently needed supplies or services. Items not appropriately classified as travel or subsistence, but included on travel vouchers, will be assigned codes as if paid separately. Please note that border city travel is considered out-of-state travel if lodging or registration expenses are incurred, and should be coded in the 1252xx series. Travel occurring within the state of Kansas but associated with out-of-state travel should be coded in the 1252xx series. 
IRS Reportable Account Description
  125040 Domestic Travel Advance--KURES Business Unit Only
  125210 Private vehicle mileage (also used in lieu of other codes where reimbursement is made at prescribed mileage rates) for out-of-state travel.
  125220 Hire of passenger cars, airplanes and buses for out-of-state travel.
  125230 State car expense for out-of-state travel.
  125520 Registration Fee Out-State
  125270 Railroad, airplane and bus fares (including Pullman) for out-of-state travel.
  125280 Subsistence (meals and lodging) for out-of-state travel.
  125290 Non subsistence items for out-of-state travel.
INTERNATIONAL TRAVEL AND SUBSISTENCE - Allowable expenses incurred by a state employee or officer while away from his/her official headquarters or domicile outside the United States. This includes fares for riding public conveyances, private car mileage, expenses of operating state owned vehicles, subsistence (meals & lodging), tips, telephone calls and nominal amounts for postage and urgently needed supplies and services. Items not appropriately classified as travel or subsistence, but included on travel vouchers, should be assigned the proper expenditure object codes. Travel occurring within the state of Kansas but associated with an international trip is coded in this series. 
IRS Reportable Account Description
  125050 Foreign Travel Advance--KURES Business Unit Only
  125310 Private vehicle mileage for international travel
  125320 Hire of passenger cars, airplanes and buses for international travel.
  125330 State car expense for international travel
  125530 Registration Fee International
  125370 Railroad, airplane and bus fares for international travel
  125380 Subsistence (meals and lodging) for international travel
  125390 Non subsistence items for international travel
FEES-OTHER SERVICES - Payments for services rendered, other than salaries and wages, including payments to wards and clients. Fees incurred should be itemized where required.
IRS Reportable Account Description
  126100 Recruitment expenses
x 126200 Honorariums-IRS reportable.
  126210 Reimbursement of Travel Expenses related to a university visit (speakers, entertainers, etc.) Receipts must be attached. This will avoid travel expenses being reported as income.
  126300 Computer Programming Services, Data Processing Services and Database Access Fees Operating Charge (DISC) - Reimbursement to DISC for computer programming, data processing and database access services provided that represent the basic operating cost which is limited to costs defined by federal cost reimbursement regulations. [This would be a payment to DISC on an Interfund Voucher for computer programming, data processing or database access services from a federal grant.]
  126310 Computer Programming Services, Data Processing Services and Database Access Fees Capital Charge (DISC) - Reimbursement to DISC for computer programming, data processing and database access services provided for that portion representing the cost of capital improvements and other costs which are not allowable under federal cost reimbursement regulations. These costs may not be charged against federal funds and must be paid solely from state funds. [This would be a payment to DISC on an Interfund Voucher for services from state funds.]
x 126320 Computer Programming Services and Data Processing Services Charge - Vendors Other than DISC - Payments to vendors other than DISC on voucher or SOV for computer programming, data processing services provided, and website development, creation, and maintenance.
x 126330 Database Access Fees Charge - Payments to vendors other than DISC on voucher (with Provost approval) or SOV for database access services provided (base charges only).
x 126340 Internet Connectivity
  126350 Fin Mgmt System Developmt Fee
x 126400 Recording fees, servicing fees, court costs and copyright fees.
x 126500 Laboratory fees
x 126501 Laboratory Fees – Random Employee Drug Tests
x 126502 Laboratory Fees – Random Alcohol Tests
x 126600 Tuition for Employees
  126601 Tuition Payments w/F&A
x 126900 Other fees - security guard services, research participants, entry fees, press clipping and reading, field practicum, exhibiting fees, incentive fees, pre addressed labels, page charges, blood donations, student teaching, illustrations, manuscript reading, key duplication (FO only), restocking charges, and many other fees not classified elsewhere
x 126920 Bank Fees for contractor banks
x 126910 Credit Card Fees and Charges
  126960 E-Check fees and charges
x 126970 Photographic Processing
x 126980 Subcontracts w/F&A
FEES-PROFESSIONAL SERVICES - Payments for services other than salaries and wages, and hence made to persons other than State employees. IRS reportable.
IRS Reportable Account Description
x 127100 Architects and engineers (Non-Capital)
x 127201 ^ Assigned Counsel - Contract Lawyers
x 127202 ^ Assigned Counsel - Non-contract Lawyers
x 127300 Physicians and medical associations
x 127400 Hospitals and nursing homes
x 127500 Advertising agencies
x 127700 Lecturers, speakers, instructors, and entertainers - must use Contractual Service Form.
x 127800 Accountants and auditors
x 127910 Information Systems Consulting Services
x 127919 ^ Other Consulting Services
x 127970 ^ Expert Witness Fees
x 127990 Other professional fees, including photographers, depositions, reading X-rays (Non-Capital)
x 127991 Employee Background Check
UTILITIES - Payments made by a state agency for services of the nature generally defined as public utilities, except telephone, and cable TV. Always give beginning and ending dates of service. 
IRS Reportable Account Description
  128100 Electricity
  128200 Natural Gas
  128300 Steam
  128400 Water
  128500 Sewage charges
  128600 Solid waste charges (includes recycling charges)
  128900 Other utilities (includes storm water charges if separated on billing)
OTHER CONTRACTUAL SERVICES
IRS Reportable Account Description
  129100 Subscriptions - Must be in agency name
  129110 Dues & Membership Fees
  129200 Laundry, dry cleaning, and towel service.
  129400 Recreation and entertainment.
x 129500 Non-Employee Awards, Rewards, Premiums, and Bounties -- IRS Reportable. 
  129600 Surety & Employee Bonds
  129610 GTA/GRA Insurance--Payroll
  129611 GTA/GRA Insurance--Student
  129612 Other ISSS Insurance
  129620 Other Insurance - Not classified elsewhere
  129630 Aircraft Liability Insurance
  129640 Automobile Insurance
  129660 General Liability Insurance
  129670 Professional Liability Insurance
  129680 Comprehensive & Property Insurance
  129690 Aircraft Insurance - Not liability
  129700 Official hospitality - must be processed through Administration - Internal Audit.
  129710 NonResident Alien Services
  129720 Conference/Seminar Services
x 129850 Participant/Employee Payment
x 129900 Other contractual services.
x 129910 Janitorial Services
x 129920 Participant Payments/Support
x 129930 Scien Rsrch Services Non-Uni
x 129940 Temporary Services
x 129950 Research Participant Advance
COMMODITIES - The cost of all supplies and materials, .01- 499.99 per unit, will fall under this classification , which includes supplies that are consumed by use, materials used in repair and replacement work, parts used in repair work, and small tools subject either to short life or to loss, or both. 
CLOTHING - Includes all wearing apparel and all yard goods to be made into clothing; also, thread, buttons, zippers, and related items. 
IRS Reportable Account Description
  130100 Clothing--Includes wearing apparel, all material to be made into clothing, and thread, buttons, zippers and related items.
  130102 Personal Protection Clothing
FEED AND FORAGE - Includes such items as corn, hay, oats, ensilage, cotton seed meal, salt, and other food and conditioners for animals, but not medicines.
IRS Reportable Account Description
  131010 Feed and forage
FOOD FOR HUMAN CONSUMPTION - Includes all items, except medicines.
IRS Reportable Account Description
  132010 Food
FUEL (other than for motor vehicles) - Includes all substances such as coal, oil and kerosene when used for cooking, heating and generating power. Natural gas purchased falls under account code 12820. 
IRS Reportable Account Description
  133200 Fuel oil, diesel, and kerosene
  133300 Liquid propane gas and butane
  133900 Other fuel
MAINTENANCE AND CONSTRUCTION MATERIALS, SUPPLIES, AND PARTS - The cost of all items purchased for use in connection with the upkeep of the physical plant, computer systems, and other equipment. Includes materials and parts purchased in repairing and maintaining physical plants, highways and bridges, computer systems and other equipment, where the labor is performed by state personnel. This classification does not include maintenance items for motor vehicles. 
IRS Reportable Account Description
  134100 Materials and supplies for buildings & grounds (Non-Capital)
  134300 Computer-systems parts replacement and repair - Purchase of materials, and parts for repair of computer systems equipment, information processing equipment, microcomputer systems equipment, and data communications equipment.
  134900 Other equipment parts, materials, and supplies - Replacement parts not attached to buildings, water softener chemicals, resistors, seals, projector bulbs, padlocks, nails not used for a building, sand, ice melt, dry-cell batteries.
MOTOR VEHICLE PARTS, SUPPLIES AND ACCESSORIES - Includes all items used or consumed in the operation and maintenance of motor vehicles and aircraft, such as fuel, oil, grease, batteries, tires, tubes, chains, and repair parts.
IRS Reportable Account Description
  135100 Gasoline - Gallons purchased and if FET taken.
  135200 Diesel Fuel
  135210 Bio-Diesel Fuel
  135300 Gasohol
  135400 Liquefied Petroleum, Butane, or Natural Gas
  135500 Aircraft Fuel - Gallons purchased and if FET taken.
  135600 Motor Oil
  135650 ^ Hydraulic Oil
  135700 ^ Tires
  135800 ^ Antifreeze
  135900 Other Parts, Supplies, and Accessories
PROFESSIONAL AND SCIENTIFIC SUPPLIES AND MATERIALS - Includes all school supplies, hospital supplies, engineers' supplies, medical supplies, and drugs.
IRS Reportable Account Description
  136100 Drugs and pharmaceuticals
  136200 Animal drugs
  136300 Chemicals - (non research).  Chemicals directly used in research uses 138300
  136900 Other professional supplies and materials. Mailing lists, cylinder rental, theater supplies, blue print paper, VCR tapes, cassette tapes, pipette tips, reprints, dry ice, hearing aids, small inexpensive animal, books.
  136950 Photographic Supplies - Includes film
  136960 Films & Video Tapes (Non-Library)
  136999 Pcard default. This is only for use when the transactions downloads into FSKU. No expenses may remain on this account
  137100 Stationery and office supplies
  137200 Computer Supplies--Includes magnetic tapes, disk storage devices, continuous forms, printer ribbons, cartridges for printer, computer-output-microform (COM) stock, plotter paper and inks, and other consumable supplies used with computer systems, information processing, microcomputer system, or data communication equipment.
  137210 Computer Hardware KURES business unit only
  137250 Computer Software - Less than $500 per item. (If over $500 see 1418x0 series). If the item is not a perpetual software license or if this is a license renewal, use 123700. If purchasing software maintenance, use 124800.
  137300 Telecomm Terminal Equipment (Information Technology Only)
RESEARCH SUPPLIES AND MATERIALS - Laboratory supplies, medical supplies, drugs and chemicals used directly in scientific research activities. It may include other commodities such as plywood, tubing or pipe normally coded under another object code, but specifically used for research projects and paid for from research funds; however, it should not include materials, supplies and services incidental to the primary research function. For example, office supplies or animal food are not be coded 138010. Payment vouchers for items not normally coded under account code 138010, but specifically used for research projects, must carry a statement that the items are being used for research and must identify the specific project.
IRS Reportable Account Description
  138010 Research Supplies and Materials (except chemicals).
  138300 Research Chemicals
OTHER SUPPLIES, MATERIALS AND PARTS
IRS Reportable Account Description
  139100 Agricultural supplies (other than feed and forage), materials and parts. (Tractor parts, plants, lawn mower parts).
  139200 Household, laundry, and kitchen supplies and materials
  139300 Power plant and safety supplies
  139400 Recreation supplies and materials
  139500 Small tools
  139700 Supplies used in manufacturing and printing for resale
  139800 Commodities purchased for resale to using departments
  139900 Other supplies, materials, and parts - Includes such supplies, materials and parts not elsewhere classified and supplies, materials, and parts purchased for resale to the public, promotional items, first aid kits and informational signs.
  139980 BPC Recovery of Suspense Item - Used when credit has been received on BPC transaction and 13999 was used on original transaction
  139990 Pending Credit - BPC Purchases (suspense)
CAPITAL OUTLAY - Disbursements charged to this class include the cost of land and buildings; also all equipment, machinery, apparatus, furniture, fixtures, and devices, which, with ordinary use and care would be expected to be serviceable longer than one year. Acquisitions of items with a useful expectancy of one year or more and costing $500 - $4,999.99 per are classified as account code 14XX09 (non-inventory). Items with a useful expectancy of one year or more and costing $5,000 or more are classified as account code 14XX00 (inventory). Upgrades to existing equipment originally costing $5,000 or more, should be coded 14XX00 regardless of the cost of the upgrade. Installment purchases where the sum of the installments is $5,000 or more should be coded 14XX00. All costs (freight, installation, options, accessories, cost of various pieces to assemble, installments, etc.) of getting a capital item in place should be capitalized and the appropriate object code based on the total cost should be used regardless of the cost of the individual components.
IRS Reportable Account Description
  140100 Agricultural equipment and machinery >=$5,000
  140199 Agricultural equipment and machinery >$500 and <$5,000
  140200 Laundry, and kitchen equipment and furniture >=$5,000
  140209 Laundry, and kitchen equipment and furniture - non-inventory >$500 and <$5,000
  140210 Household Furniture >=$5,000
  140219 Household Furniture Non-Cap >$500 and <$5,000
  140300 Office equipment >=$5,000
  140309 Office equipment >$500 and <$5,000
  140310 Office Furniture >=$5,000
  140319 Office Furniture Non-Cap >$500 and <$5,000
  140400 Professional and scientific equipment >=$5,000
  140409 Professional and scientific equipment >$500 and <$5,000
  140500 Passenger cars >=$5,000
  140509 Passenger cars >$500 and <$5,000
  140600 Trucks >=$5,000
  140609 Trucks >$500 and <$5,000
  140610 Self Propelled Equipment >=$5,000
  140619 Self Propelled Equip Non-Cap >$500 and <$5,000
  140800 Shop and plant maintenance equipment >=$5,000
  140809 Shop and plant maintenance equipment >$500 and <$5,000
  140900 ^ Furniture and Fixtures >=$5,000
  140909 Other furniture and fixtures >$500 and $5,000
  140910 Other equipment >$5,000
  140991 ^ Other equipment >$500 and $5,000
BOOKS AND LIBRARY MATERIAL - The cost of reference and professional books and library material purchased, including microfilm, motion pictures, and cassettes.
IRS Reportable Account Description
  141110 Books and Library Material >=$5,000 (Books under $5,000 each use the 13xxx0 series)
  141119 Books and Library Material >$500 and <$5,000 (Books under $500 each use the 13xxx0 series)
MICROCOMPUTER SYSTEMS AND SUPPORT EQUIPMENT
IRS Reportable Account Description
  141310 Microcomputer Systems and Support Equipment >=$5,000 --Includes the purchase of microcomputers or personal computers. Typical support equipment includes floppy disk drives, tape cassette drives, printers, plotters, graphics terminals, and other interface equipment or computer related parts. Also includes upgrades.
  141319 Microcomputer Systems and Support Equipment >$500 and <$5,000
  141610 Information Processing Equipment >=$5,000 -- Includes various types of information processing equipment, excluding microcomputer equipment
  141619 Information Processing Equipment >$500 and <$5,000
COMPUTER-SYSTEMS, INFORMATION PROCESSING, OR MICROCOMPUTER SOFTWARE
IRS Reportable Account Description
  141810 Computer Systems, Information Processing or Microcomputer Systems Software >=$5,000 -- Includes all types of software.  141810 is only used if the software and license is actually owned by the University.  Do not use 141810 if a license or for license portion.
  141817 Software licenses or License fee portion of a software purchase or continuation of use. >=$5,000 per license regardless if annual or perpetual.  If the annual license is <$500, use account 123700.  Perpetual licenses <$500, use 137250.
  141819 Computer Systems, Information Processing or Microcomputer Systems Software >$500 and <$5,000.  Also includes annual or perpetual licenses within this dollar range.
 
IRS Reportable Account Description
  142010 Buildings and equipment
  142015 Construction in Progress
  142017 Building capital lease pymt
  142019 Buildings and equipment - non-inventory
  142020 Building Improvements
  142029 Building Improvements Non-Cap
  142101 Facilities conservation- Princ
  142111 Facilities Conservation Improvement Program - Interest - Buildings and Improvements - Capital/Inventory: This captures the interest component of agency intergovernmental payments made to the Department of Administration - Facilities Conservation Improvement Program.
  142300 Duplicating, Blue-Printing and Reproducing - Buildings & Improvements - Capital, Inventory >=$100,00
  142309 Duplicating, Blue-Printing and Reproducing - Buildings & Improvements - Capital, Noninventory >=$5,000 and <$100,000
x 142500 Buildings and Grounds Repair and Service - Buildings & Improvements - Capital, Inventory >=$100,000
x 142509 Buildings and Grounds Repair and Service - Buildings & Improvements - Capital, Noninventory >=$5,000 and <$100,000
x 142700 Architects and Engineers - Buildings & Improvements - Capital, Inventory >=$100,000
x 142709 Architects and Engineers - Buildings & Improvements - Capital, Noninventory >=$5,000 and <$100,000
x 142800 Other Professional Fees - Buildings & Improvements - Capital, Inventory >=$100,000
x 142809 Other Professional Fees - Buildings & Improvements - Capital, Noninventory >=$5,000 and <$100,000
  142900 Materials and Supplies for Buildings - Capital, Inventory >=$100,000
  142909 Materials and Supplies for Buildings - Capital, Noninventory >=$5,000 and <$100,000
  143100 Land and Interest in Land >=$100,000
  143300 Assessments for Improvements (no dollar amount limits)
  144010 Land Nonstructural Improvement >=$100,000 Capital: Includes ponds, terraces, dikes, drainage ditches, fences, landscaping, walks, drives, streets, curbs, water wells, and boat ramps with a total cost of $100,000 or greater. A depreciable land improvement adds value to the land but does not have an indefinite useful life.
  144019 Land Nonstructural Improvement Non-Inventory >=$5,000 and <$100,000 Non-Capital: Includes the cost of initially preparing land for its intended use, provided the preparation has an indefinite useful life, a total cost less than $100,000 and is permanent in nature. Examples are basic site improvements (excavation, fill, grading) or cost of removing, relocating or reconstructing the property of others (i.e. power lines).
x 144700 Architects and Engineers - Land - Capital, Inventory >=$100,000
x 144709 Architects and Engineers - Land - Capital, Noninventory >=$5,000 and <$100,000
x 144800 Other Professional Fees - Land - Capital, Inventory >=$100,000
x 144809 Other Professional Fees - Land - Capital, Noninventory >-$5,000 and <$100,000
TELECOMMUNICATIONS/DATA FACILITIES (State-owned) - Purchase of various telecommunication and data communication equipment.
IRS Reportable Account Description
  146100 Telecommunications termination equipment >=$5,000 --communications line termination elements such as answering machines, pagers, telephones, key sets, signal interfaces, or conditioning units and FAX machines.
  146109 Telecommunications termination equipment >$500 and <$5,000
  146200 Telecommunication switching equipment >=$5,000 -- switching devices both manual and automatic, such as PBX's, attendant consoles, patching, traffic control, and system management units.
  146209 Telecommunication switching equipment >$500 and <$5,000
  146300 Telecommunication transmission equipment >=$5,000 -- facilities used to provide a transmission path between two or more points such as cable, wire, radio-microwave, or optical, and the associated multiplexing units.
  146309 Telecommunication transmission equipment >$500 and <$5,000
  146400 Radio (portable) equipment >=$5,000 -- non fixed elements such as vehicular, handheld transceivers, and paging units.
  146409 Radio (portable) equipment >$500 and <$5,000-- non fixed elements such as vehicular, handheld transceivers, and paging units.
  146500 Radio Equipment (Fixed) >=$5,000
  146509 Radio Equipment (Fixed) >$500 and <$5,000
  146600 Data communications equipment >=$5,000 -- Multiplexers, concentrators, monitors, acoustic couplers, modem eliminators, protocol converters, interfaces and other equipment used primarily for communicating data or information between computer systems or information processing systems. Also answering machines.
  146609 Data communications equipment >$500 and <$5,000
  149799 Sales Tax - Regents Hous Facilities
  149899 Agency or Departmental Capital Outlay Purchases--Refers to either: (a) the purchase of capital equipment by an agency for resale to other state agencies or using departments; or (b) agency interdepartmental purchases of capital equipment items already on the agency's inventory where the original historical cost of the equipment is to be maintained on the agency's inventory records.
  149901 Depreciation Expense
  149995 Equipment Transfer to KU
  149996 Equipment transfer to Non-KU
  149998 Equipment under construction
CLAIMS - Any amount paid out because of death, injury to person or damage to property, where the death, injury or damage was associated with State property or with a State activity and to amounts paid out under provisions of the worker's compensation act.
IRS Reportable Account Description
  152100 ^ Death Claims
  152200 Personal injury claims
  152300 Property damage or loss claims
  152800 ^ Prompt Payment Act Interest Penalties
  152900 Other claims
SCHOLARSHIP GRANTS - Payments made directly to or for the assistance of persons awarded a scholarship or participating in a sponsored educational training program
IRS Reportable Account Description
  156400 Trainees Enrollment Fees
  156600 Scholarships, Fellowships, and grants to students. These require the vice chancellor's approval.
  156610 Post Doctoral scholarship/fellowship .
  156700 Off-Campus work study
OTHER GRANTS, CLAIMS, AND SHARED REVENUE - Authorized expenditures required to restore petty cash fund balances, etc. through losses incurred in the monetary transactions and for other grants, claims and shared revenue transactions not classified elsewhere. 
IRS Reportable Account Description
  159100 Losses
x 159200 Royalty payments
  159900 Other grants, claims, and shared revenue.
DEBT SERVICE - Payments of principal, interest and service charges of any borrowed money that is a general obligation of the State; also, the principal, interest and service charges of any borrowed money that is an obligation of a particular state agency fall under this general class. 
DEBT PAYMENTS - The repayment of the principal amount of any borrowed money
IRS Reportable Account Description
  160200 Revenue Bond principal payments.
  160300 Loan Principal Payments
  160900
Other Debt Serv- Principal
INTEREST AND SERVICE CHARGES - The amount paid for the use of borrowed money and also any amount paid in connection with making such payments
IRS Reportable Account Description
  172110 Interest and service charges on Revenue Bond debt.
  161200 Interest Charges
  161300 Interest and service charges on Loans
  161900 Other Debt Serv- interest
  161950 Arbitrage rebate expense on revenue bond debt
OTHER PAYMENTS AND CHARGES FOR DEBT SERVICE - For transactions used to fund principal and interest accounts for debt service payments and to fund arbitrage rebate accounts.
IRS Reportable Account Description
  172100 Debt Svc Transfer Princip Out
  172110 Debt Svc Transfer Interest Out
  172120 Debt Svc Transfer Arbitrag Out
  162120 Other Debt Serv - Arbitrage
NON EXPENSE ITEMS - Disbursements which are not properly classified as governmental expenditures fall under this general class.
INVESTMENTS - The cost of securities purchased from agency funds where authorized by statute. Included in this classification are the cost of principal (including premiums, commissions, and shipping expenses) and any accrued interest.
IRS Reportable Account Description
  170100 Principal and premiums
  170300 Accrued interest purchased
ADVANCES - Any amount disbursed from a fund or account which, when disbursed, is intended to be reimbursed to the fund at some future date; also disbursements to establish an authorized petty cash fund will be classified under this code. Any advance salary payment made by a state agency will be classified under code 11730.
IRS Reportable Account Description
  172900 Other Miscellaneous Advances
TRANSFERS - The expenditure portion of a transaction where the purpose of the transaction is to decrease the balance of a fund in the State Treasury and to increase another fund or funds in the State Treasury by an equal amount through a revenue transaction under requirement of statute, project grant, revenue bond covenant, etc. Payments from one fund to another fund for reimbursement of services, commodities or equipment do not fall under this classification.
IRS Reportable Account Description
  173100 Inter-agency transfer (Federal)
  173300 Intra-agency transfer (State)
  173800 Transfer to trustee for defeased bonds
STUDENT LOANS - Loans made to qualified students under the several loan programs available at the State institutions of higher education.
IRS Reportable Account Description
  175100 Perkins/National Direct Student loans
  175300 Health Profession Student loans
  175900 Other student loans
OTHER NON-EXPENSE ITEMS - Those non-operating and non-expense reimbursements not provided for under object code 17000 through 17700 classifications. 
IRS Reportable Account Description
  179400 ^ Return of Unexpended Federal Grant Funds to Federal Agencies
  179500 Taxes remitted
  179900 Other non-expense items
  179999 Budget Carryforward
  198010 F&A Charged to Grants
  198020 Administrative Overhead--KURES Business Unit Only except for AOH on SOVs
  198050 Unrecovered F&A--KURES Business Unit Only
  198510 Subcontractor F&A--KURES Business Unit Only
  199000 Subcontracts no F&A--KURES Business Unit Only
  199080 Rent of Facilities no F&A--KURES Business Unit Only
  199420 Tuition Payments no F&A
  199500 Transfers--KURES Business Unit Only
  199510 Transfers (KTEC)--KURES Business Unit Only
  199570 Participant Advance—No F & A--KURES Business Unit Only
  199580 Participant Support no F&A--KURES Business Unit Only
  199920 Scholarship/Fellowship no F&A--KURES Business Unit Only
  199950 Non KU Cost Share--KURES Business Unit Only
  199970 Project Write-Off--KURES Business Unit Only