Non Personal Service Expenses – Definitions

RANGE TITLE DEFINITION
60000 – 60019 Travel – Domestic, Out-of-State Travel expenses of University employees for travel to any of the other 49 states, U.S. possessions, and Canada. Conference registration fees should be recorded in account range 64700-64713. Refer to University Policy 3-030: Travel for a complete explanation of allowable travel expenses and reimbursement policy.
60100 – 60119 Travel – Domestic, In-State Travel expenses of University employees for travel within the state of Utah. Conference registration fees should be recorded in account range 64700-64713. Refer to University Policy 3-030: Travel for a complete explanation of allowable travel expenses and reimbursement policy.
60200 – 60215 Travel – Foreign Travel expenses of University employees for travel outside the 50 states, U.S. possessions, and Canada. Conference registration fees should be recorded in account range 64700-64713. Refer to University Policy 3-030: Travel for a complete explanation of allowable travel expenses and reimbursement policy.
60300 – 60306 Travel – Rsrch/Study Participt Travel expense reimbursement (such as hotel, mileage, meals, etc.) paid to sudy participants or research patients. Participant Support Costs – Travel for training projects, conferences, etc. must use account code 62315.
60400 – 60406 Travel – Non University Travel expenses for individuals who are not employees of the University such as recruits. For participant support use account range 62300-62305. Refer to University Policy 3-030: Travel for a complete explanation of allowable travel expenses and reimbursement policy.
61000 – 61021 Equipment over $5,000 The cost of equipment having an anticipated life of at least one year and a value of $5,000 or more. The value of the equipment includes the cost of the equipment, freight charges, and any installation charges.
61100 – 61119 Fabricated Equipment The cost of materials used in fabrication projects where the completed cost will be greater than $5,000. Upon completion for the project, these costs will be journalized to account 61000 by the Property Accounting Department.
61200 – 61200 Equipment Transfers The amount agreed upon by the departments involved in an interdepartmental purchase of University equipment. Both the debit and credit amounts should be recorded in these accounts. A fully completed Retirement/Transfer Form should be forwarded to the Property Accounting Department to properly record the transfer of ownership of the equipment.
61300 – 61303 Equipment Credits The amount credited to a department for the sale of capital equipment. This account range is used exclusively by University Surplus & Salvage .
61310 – 61310 Equipment Trade-In For use of Property Accounting only.
61390 – 61390 Agency Defined Equipment under $5,000 To be used when the awarding agency of a Contract or Grant defines equipment as anything less than $5,000. (e.g. if the awarding agency defined equipment as anything with anticipated life of at least one year and costing over $500. All items between $500 to $4,999 would be charged to this account).
61400 – 61419 Equipment Insurable $1,000 to $4,999 The cost of non-capital equipment having an anticipated life of at least one year and a value of $1,000 to $4,999.
62000 – 62017 Cost of Goods Sold For use of departments which maintain an inventory of items for sale to its customers.
62100 – 62121 Consultants/Independent Contractors Payments to consultants, and independent contractors for professional services rendered, such as audit fees paid to public accounting firms, computer design charges paid to software vendors, etc. Such services may be rendered by business entities or individuals. In accordance with University Policy 3-111, a properly completed Consultant/Independent Contractor form must accompany any request for payment using this account range.
62130 Guest Lectures / Performers Payments to guest lecturers or performers for professional services rendered, such as speeches, presentations, performances, etc. Such services may be rendered by business entities or individuals. In accordance with University Policy 3-111, a properly completed Guest Lecturer/Performer form must accompany any request for payment using this account range.
62150 Participant Compensation Compensation (e.g. cash, store gift card,etc.) for services or support provided by a human subject participant (e.g. running on a treadmill, filling out a survey, providing blood for a study). **Human Subject Participant Compensation is NOT Participant Support Costs. **Travel costs paid to a compensated research study participant must be paid on account code 60300, Travel – Research / Study Participant.
62200 – 62206 Royalties Payments to authors, composers, inventors, etc. for the use of their copyrighted or patented works or products.
62300 – 62304 Partic Supprt Costs – Stipends A stipend is a set amount of money paid directly to a participant, for an educational purpose, on a Sponsored Project. Stipends will typically occur on NSF and NIH grants and be related to undergrad traineeships, grad traineeships and fellowships, and postdoc fellowships. Payment requests for stipends must be submitted on the Research Traineeship Form.  **Non-Sponsored Project fellowships should use account code 66900. **Compensation to a study participant in cash or with a gift card must use account code 62150, Participant Compensation.
62305 Partic Support Costs – Travel Travel costs (i.e. transportation, lodging,  per diem, registration fees, etc.) for participants (not employees on the project) while in travel status. The sole purpose of the trip must be to participate in the project activity. **Travel costs paid to a compensated research study participant must be paid on account code 60300, Travel – Research / Study Participant.
62310 Partic Supt Csts – Subsistence The cost of a participant’s housing and meal costs necessary for the individual to participate in the project are generally allowed, provided these costs are reasonable and limited to the days of attendance. Participants who live in the local area are not entitled to subsistence payments, although they may participate in meals and breaks provided at the meeting or conference.
62315 – 62319 Participant Supt Costs – Other Other costs not identified above that are Participant Support Costs (PSC).  All PSC – Other expenses must be separately identified and justified in the proposal budget AND awarded by the sponsor.  Costs in PSC- Other might include participant tuition, health insurance, materials and supplies for participants use, and other expenses specifically incurred for participants of the project.
62400 – 62443 Operational Supplies The purchase of supplies (e.g. cleaning supplies, light bulbs, paper, etc.) used in the product or service provided by the department. This range will normally be used by recharge centers, service units, or auxiliary enterprises.
62500 – 62528 Office Supplies The purchase of supplies necessary for the administrative or clerical functions of an office. Office supplies may not be charged to Contract or Grant projects (Fund 5000) unless an office supply category is specifically identified in the contract or grant.
62600 – 62644 Lab and Technical Supplies The purchase of lab or technical supplies. Expenses related to animal care should be recorded in account range 66200-66219.
62700 – 62725 Computer Services Charges by the Computer Center, Administrative Computing Services, off-campus service bureaus, and others providing computer and data processing services. Costs for computers (PC’s & Mac’s) should be recorded in either equipment, supplies, or repairs and maintenance as appropriate.
62800 – 62834 Subawards under $25,000 The first $25,000 of expenditures, in Contracts and Grants (Fund 5000), on each subaward initiated by the University with outside contracting entities. Expenditures exceeding $25,000 should be recorded in account range 62900-62934. Subawards may only be initiated by departments given specific authority for contractually obligating the University.
62900 – 62934 Subawards over $25,000 Expenditures, in Contracts and Grants (Fund 5000), exceeding the first $25,000 on each subaward initiated by the University with outside contracting entities. Expenditures exceeding $25,000 should be recorded in account range 62800-62834. Subawards may only be initiated by departments given specific authority for contractually obligating the University.
63000 – 63029 Printing and Photocopying The cost of printing, blue printing, photocopying, photographing, etc. incurred in producing documents or other printed material.
63100 – 63107 Publishing/Page Charges Costs incurred for publishing articles or papers in magazines, journals, etc.
63200 – 63219 Telcom – Monthly Recurring Charges Telecommunication monthly recurring charges such as telephone line and equipment. (Note that telcom costs may not be charged to Contracts and Grant projects (Fund 5000) unless a telcom category is specifically identified in the contract or grant.)
63300 – 63319 Telcom – Other Charges Telecommunication other charges & credits such as installation & repair charges, network support center hourly charges, cellular monthly plan, and other miscellaneous charges. (Note that telcom costs may not be charged to Contracts and Grant projects (Fund 5000) unless a telcom category is specifically identified in the contract or grant.)
63400 – 63419 Telcom – Toll Charges Telecommunication toll/usage charges such as long distance calls and cellular airtime charges.
63500 – 63519 Telcom – Miscellaneous Telecommunication costs that should not be appropriately charged to monthly recurring, other charges, or toll accounts. (Note that telcom costs may not be charged to Contracts and Grant projects (Fund 5000) unless a telcom category is specifically identified in the contract or grant.)
63600 – 63619 Postage The cost of mailing. Costs incurred for shipping should be recorded in account range 63700-63719. Postage may not be charged to Contract and Grant projects (Fund 5000), unless a postage category is specifically identified in the contract or grant.
63700 – 63719 Shipping/Freight Costs incurred for shipping and freight that are billed independent of the goods being shipped. If freight is included on an invoice for goods being purchased, the freight should be charged to the same account as the goods. Freight charges for equipment with a cost of $5,000 or more should be charged directly to account range 61000-61021.
63800 – 63819 Uncollectable Receivables (Bad Debts) The expense of accounts receivable that are written off as uncollectable.
63850 – 63850 Uncollectable Receivables (Interest) The expense of interest receivable that is written off as uncollectable.
63900 – 63919 Moving Expenses Charges incurred for the reimbursement or payment of moving expenses for new faculty and administrative employees (see University Policy 3-032). Payments to the University Transportation Department for moving an office from one location on campus to another should be recorded in account range 64300-64319.
64000 – 64019 Service Charges/Fees Payments for service charges or fees such as bank charges, collection fees, usage fees, etc. Fees for special licenses or professional fees should be recorded in account range 66400-66410.
64100 – 64103 Cash Variations The difference between calculated deposit amounts (revenue) and the actual count of cash and cash items included in the deposit.
64200 – 64209 Advertising The cost of advertising, including printing, mailing supplies, television, radio, etc. for events, conferences, employee recruitment, courses, etc. Advertising for the purpose of public relations should be recorded in account range 64500-64522.
64300 – 64319 University Services The costs of services provided by University departments that should not appropriately be charged to other specifically identified accounts such as recharge centers, public safety services, transportation services, etc.
64400 – 64409 Interest Interest payments on loan or lease agreements whether the lender or lessor is an off campus vendor or another University department.
64500 – 64522 University/Alumni Relations Expenses associated with maintaining community, departmental, or alumni relations. All advertising costs associated with promotional efforts for university or alumni relations purposes should be recorded in this account range.
64600 – 64611 Membership Dues in Associations Membership fees and annual dues to outside business, technical, or professional organizations. Proper vice presidential approval (see University Rule R3-100E) must be obtained for the payment of membership fees and annual dues to country clubs or other social organizations and must be recorded in account 64600. Membership fees and annual dues may not be charged to Contract and Grant projects (Fund 5000), unless a membership category is specifically in the contract or grant.
64700 – 64713 Professional Development The costs incurred for the training or instruction of employees that enhance the employees’ ability to perform work related responsibilities. Conference registration fees (not travel costs) should be recorded in this account range.
64800 – 64803 Utilities – Electricity Charges for electricity.
64809 – 64809 Utilities – Electricity Contra Amounts received by Plant Operations for electricity charged to campus departments.
64900 – 64901 Utilities – Heat Charges for heat.
64909 – 64909 Utilities – Heat and Steam Contra Amounts received by Plant Operations for heat and steam charged to campus departments.
65000 – 65002 Utilities – Water and Sewer Charges for water and sewer.
65009 – 65009 Utilities – Water and Sewer Contra Amounts received by Plant Operations for water and sewer charged to campus departments.
65100 – 65101 Utilities – Natural Gas Charges for natural gas.
65109 – 65109 Utilities – Natural Gas Contra Amounts received by Plant Operations for natural gas charged to campus departments.
65200 – 65201 Utilities – Other Charges for other utilities not specified in the range 64800-65101.
65209 – 65209 Utilities – Other Contra Amounts received by Plant Operations for other utilities charged to campus departments.
65300 – 65325 Repairs and Maintenance The cost of non capitalized repairs and maintenance, including maintenance contracts, to machinery, office equipment, buildings, etc. Costs for repairs and maintenance of vehicles should be recorded in account range 66100-66119. See University Policy 3-052 for capitalization policies.
65400 – 65404 Equipment Rental The cost of renting or leasing equipment, other than vehicles, including copy machines, machinery, etc. For vehicle rental use account range 65600-65619.
65500 – 65503 Space Rental The cost of renting or leasing office, lab, classroom, or storage space whether the space is part of a building or the entire building.
65600 – 65619 Vehicle Rent The cost of renting or leasing motor vehicles for purposes other than travel. Auto rentals for travel related activities should be recorded in the appropriate travel account.
65700 – 65719 Other Rentals Rental or leasing costs that do not fit other rental categories specified above. For renting of animals use account range 66200-66219.
65800 – 65812 Insurance All charges for property, casualty, liability, and malpractice insurance including deductibles amounts paid as a result of insurance claims.
65900 – 65929 Business Meals/Entertainment Business Meal expenses include all costs incurred for meals at which University business is conducted. Entertainment includes expenses incurred for amusement, diversion, and social activities. Such expenses include, but are not limited to, tickets to shows or sporting events, meals, lodging, rentals, transportation, gratuities, etc. Entertainment expenses may not be charged to Contract or Grant projects (Fund 5000) unless an entertainment category is specifically identified in the Contract or Grant. For expenses that benefit employee morale, use account range 66000-66007.
66000 – 66007 Employee Morale Expenses incurred in accordance with the University’s established programs for service excellence, improvement of working conditions, employer-employee relations, employee morale, and employee performance. Expenses for departmental socials (see University Policy 3-031), such as holiday parties or 5-year employment anniversary celebrations should be recorded in this account range.
66100 – 66119 Vehicle Expense The cost of maintaining vehicles owned or leased by the University, including gas, oil, and maintenance and repair.
66200 – 66219 Animal Services All expenses related to animal care such as purchasing, renting, leasing, caring, or disposing of animals.
66300 – 66332 Other Services The cost of other services not specifically identified in the account ranges above.
66400 – 66410 Licensing Fees The cost of special licenses required for the operation of scientific equipment, providing services (e.g. Public Health permits for food service workers), or other professional licenses. For usage fees, service charges, etc., use account range 64000-64019.
66500 – 66506 Patient Care The cost of routine and ancillary medical services (e.g. hospital or pharmacy charges) on either an inpatient or outpatient basis. The following are not patient care costs: reimbursement of personal expenses, such as patient travel, consulting physician fees, or any direct payments to patients, subjects, volunteers or donors.
66600 – 66605 Tuition Waivers The portion of University tuition waived for faculty, staff and their dependents (see University Policy 5-305 ). Also used for recording tuition waived for graduate Teaching Assistants (TA’s), Teaching Fellows, (TF’s), and Research Assistants (RA’s). Tuition waivers are a release of the obligation to pay tuition and are not payments made on behalf of students by University departments (see account range 66700-66703).
66700 – 66703 Tuition Payments University tuition payments made on behalf of employees by University departments for the benefit of the department. Does not include tuition waivers as part of the employee benefit package or other waiver programs approved by the President (see account range 66600-66605). Payments to attend seminars or classes as part of a job related activity are not tuition, even though the organization may use that term, and should be recorded as professional development expenditures in account range 64700-64713.
66800 – 66832 Awards/Honorariums Payments made to students or others for recognition of scholastic achievement, teaching excellence, other special achievements or prizes. For payments to guest lecturers/performers use account range 62100-62121 and payments for fellowships or scholarships use account range 66900-66902. (For Traineeship payments see Note A at the end of the definition list)
66900 – 66902 Scholarships/Fellowships Financial assistance where the recipient is not required to render any service as consideration for the award. Payment requires completion of an “Application for Traineeship” form. Regulation governing the taxability of such payments can be found in Section 117 of the Internal Revenue Code.
67000 – 67022 Books/Subscriptions The purchase of books, manuals, magazines, journals, subscription, on-line services, etc. This includes the original cost and annual update fees of reference services.
67100 – 67102 Depreciation  
67200 – 67203 General and Administrative-Central Admin Administrative costs allocated to Auxiliary Enterprises and Service Units.
67300 – 67302 General and Administrative-Auxiliary Admin. Administrative costs allocated to Auxiliary Enterprises from Auxiliary Enterprises Administration.
67400 – 67499 Mandatory Transfers – Out Amounts transferred, to other Projects/Activities within the University, as a result of binding legal agreements with agencies outside the University. The fourth digit of the account will match the first digit of the fund in the corresponding Chartfield.
67500 – 67599 Nonmandatory Transfers – Out Amounts transferred, to other Projects/Activities within the University, at the discretion of the governing board or management to serve a variety of objectives, such as additions to loan funds, additions to quasi-endowment funds, voluntary renewals and replacements of plant, etc. The fourth digit of the account will match the first digit of the fund in the corresponding Chartfield.
68700 – 68700 Vendor Discounts Discounts taken for payments made to vendors within discount terms. The expense is debited for the gross invoice amount and this discount account is credited for the available discount. This account is intended to offset expenses and is not to be used as an expense account for recording departmental expenditures.
68800 – 68809 Principal Payments Payments to retire bond and lease purchase debt.
68900 – 68936 Expenditure Recoveries Reimbursement of expenses when allocating the reimbursement among Accounts in which the expenses were recorded as impractical. In the case of Contracts and Grants (Fund 5000), these Accounts are used to record program income when a separate program income Project has not been established.
79000 – 79004 Construction – Capital Expenses of construction projects whose total cost exceeds the capitalization limit.
79100 – 79108 Construction – Non Capital Expenses of construction projects whose total cost is less than the capitalization limit.
80000 – 80000 Account Closing Projects (Fund 5000) used to close budgets and expenditures. Used by Grants & Contracts Accounting Only Activities – amounts paid to individuals, corporations, foundations, associations, universities, etc. for the purpose of closing an activity that is no longer required.
80001 – 80001 Clinical Testing – Budget Only Budgets (no expenditures) for all clinical testing projects in Contracts and Grants (Fund 5000).
80002 – 80002 Institutional Allowance – Budget Only Budgets (no expenditures) for all institutional allowances in Contracts and Grants (Fund 5000).
80003 – 80003 Budget Holding – Budget Only Budgets (no expenditures) for recording Budgets which are awarded but are not yet authorized to spend (Fund 5000).
80004 – 80004 Administrative Allowance Loan Fund Only – costs charged for administering Federal Loan Programs. Amounts determined by the Financial Aid Department.
80005 – 80005 Cost of Collection Loan Fund Only – Expenses incurred for the collection of outstanding loans
80006 – 80006 Repayments to Federal Government Loan Fund Only – Funds returned to the Federal Government which were received from the Federal Government for Federal Loan Programs.
80007 – 80007 Repayments to University of Utah Loan Fund Only – Funds returned to the University of Utah which were used to match funds received from the Federal Government for Federal Loan Programs.
80100 – 80124 Principal & Interest Cancelled Loan Fund Only – Bad debt expense associated with writing off or canceling loans and interest receivable.
89900 – 89901 Facilities and Administration costs(Research Accounting Only) Facilities and Administration costs charged to Contract and Grant projects. Grants & Contracts Accounting is the only office authorized to use this account range.

Note A: The term “stipend” means a periodic payment. Such payments are not exclusively fellowships or scholarships.