dfsXZ Financial Services, Loyola University Chicago

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Financial Services

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Chart of Accounts

Balance sheet accounts (1000-2999)    

Revenues (3000-4999)

EXPENSES (5000-7999)

   

REVENUES    

Tuition & Fees    

3001 UNDERGRADUATE TUITION - FULL TIME Revenue from tuition assessed to undergraduate students enrolled in a full-time credit program.
3010 GRADUATE TUITION Revenue from tuition assessed to graduate students enrolled in a credit program.
3015 PROFESSIONALTUITION Revenue from tuition assessed to students enrolled in a professional school.
3020 CERTIFICATE TUITION Revenue from tuition charged to participants in the certification programs such as Executive Education.
3025 CONTINUING EDUCATION TUITION Relates to continuing education programs at the Medical School.
3030 PRIOR YEAR TUITION ADJUSTMENTS Reflects adjustments to prior-year tuition revenue.
3035 SUMMER &/OR INTERSESSION TUITION Revenue from tuition assessed to students enrolled in summer/intersession term classes.
3040 APPLICATION FEES Revenue received from fees charged prospective students for admission to the University.
3041 REGISTRATION FEES Revenue received from fees charged new students upon their acceptance of admission to the University.
3043 COURSE/LAB FEES Revenue received from fees charged to students who are taking courses which require lab work.
3044 TESTING/EXAMINATION FEES Revenue received from fees charged to students for participation in testing and examinations.
3045 DROP/ADD OR LATE FEES Payments received from students for changing classes during a semester/quarter or for late registration processing.
3047 FORFEITED DEPOSITS Revenue realized from admission deposits which have been forfeited by students.
3048 THESIS OR DISSERATION FEES Revenue received from fees charged to students for thesis or dissertation review and approval.
3060 GRADUATION FEES Fees charged to students applying for graduation.
3061 TRANSCRIPT FEES Revenue received from fees charged to current/prior students for transcripts.
3070 STUDENT ACTIVITY FEES Revenue received from fees charged to students for the provision of certain non-academic student services.
3071 RESIDENCE HALL FEES Revenue received from fees charged to students in residence halls for government and association dues.
3081 STUDENT HEALTH FEES Revenue received from fees charged to students for the provision of health insurance coverage.
3090 OTHER FEES Revenue from fees not separately identified.

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GRANTS & CONTRACTS    

3210 GRANT & CONTRACT REVENUE  Revenue received by the University from governmental and private sponsors, intended for the support of specific University programs and projects.
3220 INDIRECT COST REVENUE          Indirect cost recovery from sponsors at established indirect cost rates for the various types of sponsored programs.
3230 CAPITATION REVENUE Revenue received from the State of Illinois intended for the support of University academic programs.

ACADEMIC SUPPORT REVENUE       

3310 LUMC SUPPORT Represent revenue received from LUMC, based on the affiliation agreement, that is used to provide support for the School of Medicine. SSOM USE ONLY
3315 MEDICAL R&E DEPOSITS Revenue received from Loyola University's Physician Foundation (LUPF)  based upon an agreement with the physicians providing support for the Strich School of Medicine's research and educational programs. SSOM USE ONLY
3320 GRADUATE MEDICAL EDUCATION Revenue received from LUMC, based on the affiliation agreement, that is used to provide support for general medical practitioners and specialists enrolled in continuing medical education. SSOM USE ONLY
3325 OTHER ACADEMIC SUPPORT          Revenue received from LUPF, LUMC or LUHS for additional programmatic support.
3340 CAPITAL SUPPORT Represents reimbursement for SSOM capital expenditures received from LUMC, based on the affiliation agreement. SSOM USE ONLY

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GIFTS    

3410 GIFTS - UNRESTRICTED Contributions received by the University for unrestricted use in daily operations, for which the University has made no commitment of resources or services.

INTEREST INCOME - OPERATING    

3500 INTEREST INCOME      Investment income receive on the investment of the University's operating cash.
3501 INVESTMENT MANAGEMENT FEES        Management fees incurred while generating investment income on the University's operating cash.

INVESTMENT INCOME - OPERATING    

3514 INVESTMENT RETURN      DESIGNATED FOR OPERATIONS  Portion of the investment return that has been designated as spendable by University management. FINANCE USE ONLY 

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OTHER REVENUE    

3610 EXTERNAL PROGRAM TUITION Tuition for Study Abroad programs.
3630 SEMINARS/WORKSHOPS Revenue charged for participation in seminars/workshops.
3640 LOAN INTEREST INCOME Interest income received from student/employee loans.
3650 SPONSORSHIP & PROMOTIONS Revenue received from sales of advertising space in newsprint, pamphlets, booklets, programs, and electronic media.
3660 ROYALTIES Revenue earned from University trademarks or licensing/patenting of inventions.
3670 FINES       Receipts of income resulting from fines imposed for violations of the University's established regulations including library fines, non-sufficient funds on returned checks, etc.
3690 OTHER INCOME Revenue received from miscellaneous or extraordinary sources for which a specific object code has not been provided elsewhere.

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auxiliary entreprises    

4000 RESIDENCE HALLS - ACADEMIC YEAR Revenue received for the rental of residence hall rooms which are owned and operated by the University.
4001 RESIDENCE HALLS - SUMMER/INTERSESSION RENTAL Revenue received for the rental of residence hall rooms which are owned and operated by the University for use by students or conferences during the summer or intersession term.
4010 BOARD Revenue received for board and food sales provided by the University-operated facilities.
4020 APARTMENT RENTAL Revenue received for the rentals of apartments which are owned and operated by the University.
4030 PARKING Revenue received from the parking fees.
4040 FACILITY RENTAL Revenue received for the rentals of conference rooms and all other facilities/spaces which are owned and operated by the University.
4041 LODGING Revenue received for the overnight rental of on campus housing.  Primarily used by Conference Services.
4045 COMMISSIONS Revenue received from sales commissions on food services, vending and other items.
4060 MEMBERSHIP Fees collected for membership in Halas Sport Center.
4065 GATE RECEIPTS/TICKET SALES Receipts from sales of individual tickets for admission to athletic or other University programs or facilities.
4066 ATHLETIC SEASON TICKET SALES Receipts from sale of season tickets for admission to athletic or other University programs or facilities.
4070 SALES Revenue received from all University sales other than room and board, including merchandise and concessions.
4075 WEDDING & OTHER SPECIAL EVENTS Revenue received for the rental of University facilities and properties for weddings and other events.

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NET ASSESTS RELEASED     

4170 NET ASSETS RELEASED Temporarily restricted funds that have met the restrictions of the donor and are available to be used to support University operations. FINANCE USE ONLY
4171 NET ASSETS RELEASED - NON-OPERATING R&E Non-Operating funds that have been determined to be spendable by University management and are released into operations. FINANCE USE ONLY
4172 NET ASSETS RELEASED - OPERATING R&E Operating funds that have been determined to be spendable by University management and are released into operations. FINANCE USE ONLY

investment income

4802 INVESTMENT INCOME - NON-OPERATING Interest and dividends generated while investing the University's unrestricted long-term assets. FINANCE USE ONLY
4803 REALIZED GAINS - NON-OPERATING Capital gains generated while investing the University's unrestricted long-term assets. FINANCE USE ONLY
4084 UNREALIZED GAINS/LOSSES - NON-OPERATING Unrealized appreciation generated while investing the University's unrestricted long-term assets. FINANCE USE ONLY
4806 OFFSET FOR DESIGNATED INVESTMENT RETURN Offset for the portion of the investment return that has been designated as spendable by University management. FINANCE USE ONLY

OTHER INCOME NON-OPERATING    

4810 OTHER INCOME - NON-OPERATING Activity generated that is classified as non-operating do to its infrequent or unusually occurring nature. FINANCE USE ONLY
4811 GAIN ON SALE OF PROPERTY Non-operating revenue generated from the sale of the University's capital assets. FINANCE USE ONLY

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INTERNAL REVENUE    

4999 INTERNAL REVENUE & SERVICES OFFSET Internally generated revenue recorded in the department providing services for another University program.

expenses

SALARY & BENEFITS    

faculty salaries

5010 TENURE TRACK FULL-TIME FACULTY SALARIES Wages paid to contracted full-time tenure track faculty.
5011 TENURE TRACK FULL-TIME FACULTY SALARIES NON-FRINGE BENEFIT Wages paid to contracted full- &/or part-time tenure track faculty that are outside the US and not eligible for fringe benefits.  Primarily used for the Rome Center Faculty.  FINANCE USE ONLY
5015 TENURE TRACK PART-TIME FACULTY SALARIES Wages paid to contracted part-time tenure track faculty.
5020 NON-TENURE TRACK FULL-TIME FACULTY SALARIES Wages paid to contracted full-time non-tenure track faculty.
5021 NON-TENURE TRACK FULL-TIME FACULTY SALARIES NON- FRINGE BENEFIT Wages paid to contracted full-time non-tenure track faculty that are not eligible for fringe benefits.  Primarily used for the Rome Center Faculty.  FINANCE USE ONLY
5025 NON-TENURE TRACK PART-TIME FACULTY SALARIES Wages paid to part-time contract faculty for teaching activities during the (9 month) academic year.
5026 NONTENURE TRACK PT FACULTY SUMMER/INTER SESSION Wages paid to part-time contract faculty for teaching activities during the summer and/or intersession.
5030 SUPPLEMENTAL SALARIES - INSTRUCTIONAL (ACADEMIC) Additional wages paid to full- and/or part-time faculty in excess of their contracted amount for Instructional activities during the academic year.
5031 SUPPLEMENTAL SALARIES - FT FACULTY INSTRUCTIONAL (SUMMER & INTERSESSION) Additional wages paid to full-time faculty in excess of their contracted amount for Instructional activities during the summer and/or intersession.
5032 SUPPLEMENTAL SALARIES - RESEARCH Additional wages paid to full- and/or part-time faculty in excess of their contracted amount for research activities.
5033 SUPPLEMENTAL SALARIES - PROFESSIONAL SERVICES Additional wages paid to full- and/or part-time faculty in excess of their contracted amount for professional services.
5034 SUPPLEMENTAL SALARIES - MAJOR ADMINISTRATIVE STIPENDS Additional wages paid to full- and/or part-time faculty in excess of their contracted amount for performance of major administrative responsibilities.
5035 SUPPLEMENTAL SALARIES - MINOR ADMINISTRATOR Additional wages paid to full-time faculty in excess of their contracted amount for performance of minor administrative responsibilities.
5036 SUPPLEMENTAL SALARIES - PART TIME Additional wages paid to part-time faculty for performance of administrative responsibilities.
5050 LIBRARIANS & QUASI-FACULTY Wages paid to faculty and librarians that provide administrative support for instruction/training/research activities.
5055 SHORT-TERM DISABILITY PAY - FACULTY

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ADMINISTRATIVE STAFF

5110 STAFF SALARY- FULL TIME EXEMPT Wages paid to full-time exempt University employees who provide administrative support for instruction/training/research activities.
5111 STAFF SALARY - FULL TIME EXEMPT NON FRINGE BENEFIT Wages paid to full-time exempt University employees who provide administrative support outside the US that are not eligible for fringe benefits.   Primarily used for the Rome Center staff.  FINANCE USE ONLY
5115 SHORT-TERM DISABILITY PAY - ADMIN & STAFF
5120 STAFF SALARY- FULL TIME NON-EXEMPT Wages paid to full-time (37.5 or 40.0 hours per week) non-exempt University employees who provide administrative support for instruction/training/research activities.
5121 STAFF SALARY - FULL TIME NON EXEMPT NON FRINGE BENEFIT Wages paid to full-time non-exempt University employees who provide administrative support outside the US that are not eligible for fringe benefits.   Primarily used for the Rome Center staff.  FINANCE USE ONLY
5130 STAFF SALARY- PART TIME Wages paid to part-time (less than 37.5 or 40.0 hour work week) non-exempt University employees who provide administrative support for instruction/training/research activities.
5140 OVERTIME PAY Premium wages earned by employees who are paid by the hour and work more than 40 hours in a seven-day work week.  Overtime is paid at a 1.5 rate of regular hourly rate of pay for every hour worked over 40 hours.

RESEARCH PERSONNEL

5210 RESEARCH ASSOCIATE SALARY- FULL TIME Compensation paid to full-time University exempt personnel directly involved with research. This includes post-doctorate fellows.
5230 RESEARCH ASSOCIATE SALARY- PART TIME Compensation paid to part-time University exempt personnel directly involved with research. This includes post-doctorate fellows.

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STUDENT

5310 STUDENT WORKER Wage payments to undergraduate and graduate students who are employed by the University.  This does not include graduate students who hold assistantships.
5320 GRAD STUDENT STIPEND Wage payments to graduate students who hold graduate assistantships.
5330 ON CAMPUS COMMUNITY SERVICE Wage payments to students in departments qualifying as open to the community under the Federal Work Study Program.

TEMPORARY HELP

5410 FLOAT POOL Wage payments to University temporary employees not permanently assigned to a department or position.  SSOM use only.
5420 TEMPORARY PART TIME SALARY Compensation paid to employees that hold a temporary position (duration less than six months) within a University department.
5430 TEMPORARY HELP - EXTERNAL AGENCIES Used to record personnel costs paid to external agencies.

OTHER SALARIES

5441 PRIZES,AWARDS,HONORARIA - EMPLOYEE Non-salary compensation to employees that could be taxable.
5498 SALARY REIMBURSEMENTS Reimbursement for salaries paid by the university for employees performing non-university related job functions.  FINANCE USE ONLY

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FRINGE BENEFITS

5800 BENEFIT EXPENSE - FACULTY (FULL-TIME) Fringe benefits allocation for full-time faculty salaries based on a rate established by the University or governmental agency.
5801 BENEFIT EXPENSE - FACULTY (PART-TIME) Fringe benefits allocation for part-time faculty salaries based on a rate established by the University or governmental agency.
5803 BENEFIT EXPENSE - STAFF FULL TIME Fringe benefits allocation for full-time staff salaries based on a rate established by the University or governmental agency.
5804 BENEFIT EXPENSE - STAFF PART TIME Fringe benefits allocation for part-time staff salaries based on a rate established by the University or governmental agency.
5805 BENEFIT EXPENSE - TRAIN GRANTS
5807 BENEFIT EXPENSE - GRAD STUDENT TUITION Fringe benefits allocation for grad student stipends (applicable to certain grants only) based on a rate established by the University or governmental agency.
5808 BENEFIT EXPENSE - GRAD STUDENT INSURANCE
5898 BENEFIT REIMBURSEMENT Reimbursement to Loyola from third parties for benefits paid by Loyola
5899 BENEFIT ALLOCATION OFFSET Used to record the fringe benefit offset to the benefit allocation entry.
5900 MEDICAL - BC/BS Used to record benefit expense associated with health insurance coverage. This code is to be used by Human Resources and Payroll Services.
5904 MEDICAL - RETIREE Used to record benefit expense associated with retiree health insurance costs. This code is to be used only by Human Resources and Payroll Services.
5905 DENTAL - DELTA Used to record benefit expense associated with dental insurance coverage. This code is to be used only by Human Resources and Payroll Services.
5906 DENTAL - DMO Used to record benefit expense associated with dental insurance coverage. This code is to be used only by Human Resources and Payroll Services.
5907 GENERAL HEALTH BENEFITS Used to record University benefits expenses for grauate student health insurance.
5911 PENSION  - DEFINED CONTRIBUTION Used to record benefit expense associated with employer sponsored defined contribution retirement plan. This code is to be used only by Human Resources and Payroll Services.
5914 JESUIT PENSION Used to record benefit expense associated with Jesuit Community's retirement expenses. This code is to be used only by Human Resources and Payroll Services.
5915 TAXES - SOCIAL SECURITY Used to record benefit expense associated with FICA taxes. This code is to be used only by Human Resources and Payroll Services.
5916 TAXES - MEDICARE Used to record benefit expense associated with Medicare taxes. This code is to be used only by Human Resources and Payroll Services.
5917 TAXES - FOREIGN Used to record benefit expense associated with taxes paid for employees in foreign countries. This code is to be used only by Human Resources and Payroll Services
5920 INSURANCE - LTD Used to record benefit expense associated with long-term disability insurance. This code is to be used only by Human Resources and Payroll Services
5921 SELF-FUNDED INSURANCE BENEFITS Used to record the expenses related to self-insured benefits
5922 INSURANCE - WORKERS COMPENSATION Expenses incurred on employees insurance coverage for injuries sustained in the course of their employment
5923 INSURANCE - UNEMPLOYMENT Insurance expense paid to the State of Illinois for unemployment claims made by former employees.
5924 INSURANCE - LIFE Expense for employer sponsored life insurance coverage of employees.
5925 EMPLOYEE HEALTH SERVICE Cost associated with employee health service. Lakeside Campus only.
5930 TUITION BENEFITS Used to record benefit expense associated with employee and dependent tuition benefits
5931 DEATH GRATUITY Benefit expense incurred by employer for employees expiring while employed by the University.
5940 BENEFIT ADMINISTRATION FEES Administrative cost of providing fringe benefits.
5950 EURO EXCHANGE DIFFERENTIAL Salary adjustments given to expatriates to compensate for the exchange rate differential and the increased cost of living expenses that may exist when working for the University in another country.
5955 RELOCATION EXPENSES Used to record payments for moving and relocation expenses of new employees.
5956 HOUSING ALLOWANCE BENEFIT Allowance for housing expenses given to individuals as part of their compensation package.
5975 TAX SUBSIDY Costs associated with equalizing Rome Center employee salaries due to increased tax brackets in Italy.
5960 THIRD PARTY BENEFITS Benefit expense paid to other institutions for visiting professors.
5998 BENEFIT REIMBURSEMENT Reimbursement for benefits paid by the university for employees performing non-university related job functions.  FINANCE USE ONLY

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DIRECT EXPENSES      

SUPPLIES

6100 SUPPLIES - OFFICE Costs of supplies & materials used during the course of general office operation. Includes printer/copier paper & cartridges, desk supplies, etc..
6110 SUPPLIES - INSTRUCTION/PROGRAM ALL Operating supplies & expenses that do not fit any other object code. Examples include, but are not limited to: RESEARCH/TEACHING - lab supplies, field trip expenses, maps, etc; THEATER/FINE ARTS - costumes, props, scripts, etc.; ATHLETICS - uniforms, shoes, sports equipment, travel, lodging, food; RECREATIONAL SPORTS - mats, music, elastic bands, small weights, etc.; HEALTH SERVICES - band aids, syringes, paper gowns, tongue depressors, etc.; MISCELLANEOUS ALLOWABLE PROGRAM EXPENSES
6120 BOOKS & PROFESSIONAL PUBLICATIONS Used in instructional, research or general operating activities. Includes purchases made by the Libraries.
6121 PERIODICALS & SUBSCRIPTIONS Used in instructional, research or general operating activities. Includes purchases made by the Libraries.
6130 ELECTRONIC MEDIA Used in instructional, research or general operating activities. Includes purchases made by the Libraries.
6131 AUDIOVISUAL MEDIA Used in instructional, research or general operating activities. Includes purchases made by the Libraries.
6140 SUPPLIES - STUDENT ACTIVITY All expenses for Student Activities incurred by schools &/or departments.
6150 SUPPLIES - MEDICATIONS & MEDICAL Non-laboratory medication & medical supplies expenses incurred by the Wellness Center.
6151 SUPPLIES - WELLNESS LAB EXPENSES Only those expenses incurred by the Wellness Center laboratory for in-house processing of blood, cultures, etc.
6152 SUPPLIES - BEDDING Cost of linens and other bedding supplies, used primarily by Conference Services.
6153 SUPPLIES - ENRICHMENT
6154 SUPPLIES - FEED
6155 SUPPLIES - GROWING
6156 SURGICAL SUPPLIES
6157 MISC OPERATING SUPPLIES
6158 SUPPLIES - DIAGNOSTIC LAB
6159 SUPPLIES - REIMBURSABLE

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PRINTING & PUBLICATION

6200 PRINTING Costs of printing letterhead, forms, invitations, etc., as well as electronic CD-ROM imaging  (No departmental copier charges coded here.).
6201 PRINTING - EXTERNAL Costs of printing services obtained outside of Loyola's Printing Services department.
6202 PHOTOGRAPHY Photography expenses, both internal & external, including: film, developing, photographer, etc.
6203 ADVERTISING Costs associated with advertising through all media channels (paper & electronic) that are incurred either internally and allocated to departments or paid to external vendors by the University in an effort to promote University operations.

POSTAGE & SHIPPING

6220 POSTAGE, SHIPPING, HANDLING Costs of services provided by the LUC Mailroom or outside vendors including: in- or out-bound freight, parcel shipment, stamps, and express/special delivery/registered mail.

TELECOMMUNICATIONS

6230 TELECOMMUNICATIONS  Phones, line & internet charges
6231 TELEPHONE CHARGES - LONG DISTANCE Reflects the costs of long distance telephone charges incurred by the LUC and distributed to departments based on actual occurrence.
6232 TELEPHONE CHARGES - LOCAL Reflects the costs of local telephone charges incurred by the LUC and distributed to departments based on actual occurrence.

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CONTRACTED SERVICES

6250 LEGAL FEES Costs incurred by non-Loyola licensed attorneys for contracted services based on a predetermined amount or rate. These charges include, but are not limited to: retainers, payment for services provided, travel, lodging, etc..
6251 ACCOUNTING FEES Costs incurred by non-Loyola licensed accounting professionals for contracted services based on a predetermined amount or rate. These charges include, but are not limited to: retainers, payment for services provided, travel, lodging, etc..
6252 PROFESSIONAL & CONSULTING FEES Costs incurred by non-Loyola licensed professionals (Architectural & Engineering, etc.) for contracted services based on a predetermined amount or rate. These charges include, but are not limited to: retainers, payment for services provided, travel, lodging, etc..
6253 CONTRACTED OUTSOURCED SERVICES The costs for work that could be performed by current employees, but due to time, staffing, or other constraints is contracted with an outside source. Includes Temp Agencies
6254 PATIENT PROCUREMENT The costs associated with maintaining and obtaining a patent. 

TRAVEL

6300 TRAVEL - LOCAL (NON-RECRUITING, NON-INSTRUCTIONAL) Parking, mileage, cabs, etc. (other than commuting) incurred on LUC business in the Chicago metropolitan area.
6302 TRAVEL - DEVELOPMENT ONLY Local & out of town travel expenses, including transportation costs (fares, mileage allowances, and automobile expenses), meals and lodging incurred while raising funds for the University

CONFERENCES, CONVENTIONS, & MEETINGS

6310 PROFESSIONAL DEVELOPMENT, MEETINGS OR CONFERENCES - FACULTY &/OR STAFF - (INCLUDES  TRAVEL) Total (non-salary) expenses incurred hosting &/or conducting meetings or conferences including, but not limited to: facility rental, the speaker's)' fees and expenses, and all printed materials associated with the event. Also include the registration and travel fees (but not salary expenses) paid for sending any LUC employee to conferences, meetings or conventions conducted by other organizations.
6311 CME PROGRAM COSTS Reflects the administrative costs of the Continuing Medical Education (CME) Department that are allocated to individual CME programs in the Stritch School of Medicine
6312 MEMBERSHIPS & DUES Dues & fees related to memberships in professional associations and organizations.

RECRUITING

6314 RECRUITING EXPENSES - STUDENTS All presentation & reception expenses (including travel) incurred recruiting potential graduate and undergraduate students (including athletes) to LUC.
6315 RECRUITING EXPENSES - FACULTY & STAFF All presentation & reception expenses (including travel) incurred recruiting faculty and staff to LUC.

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ENTERTAINMENT

6320 ENTERTAINMENT Costs directly associated with entertainment, amusement, diversion or other social activities offered for the benefit of LUC faculty, staff, students, donors, guests, etc. These expenditures are disallowed for federally sponsored grants & contracts and must be segregated.
6321 FOOD SERVICE/CATERING Catered, restaurant, or grocery expenses associated with LUC hosted events and programs that are not part of Professional Development or Recruiting.

EQUIPMENT MAINTENANCE & RENTALS (LONG & SHORT-TERM)

6400 EQUIPMENT - OFFICE - COPIER EXPENSES - ALL  Lease, Service Contract, Over Usage or Per-Copy Charges, etc.
6401 EQUIPMENT - MAINTENANCE SERVICE CONTRACTS Cost of payments on contract service agreements for equipment repairs and maintenance.
6402 EQUIPMENT RENTAL - PROGRAM All single event or short-term (< 2 weeks) equipment rentals.
6403 EQUIPMENT PURCHASED - MINOR Useful life of at least 2 years and a cost of less than $5,000/unit.
6404 EQUIPMENT PURCHASED - MAJOR Useful life of at least 2 years and a cost equal to or greater than $5,000/unit.
6405 EQUIPMENT PURCHASES - COMPUTER HARDWARE & SOFTWARE < $5,000/UNIT - DEPARTMENTAL Computers, hardware, and software purchased for use by departments and/or part of the PC replacement program.
6406 TECHNOLOGY & TELECOMMUNICATIONS INFRASTRUCTURE Hardware and Software purchased to support LUC's technology systems.
6407 INFORMATION SERVICES ALLOCATION - REPAIRS & MAINTENANCE Cost of computer maintenance and computer accessories purchased in connection with such maintenance.

OPERATIONS & MAINTENANCE

6420 VEHICLE -  MAINTENANCE & SUPPLIES Costs of maintenance of University vehicles, including supplies purchased in connection with vehicle maintenance.
6421 VEHICLE - FUEL COSTS Cost of Fuel related to University Vehicles
6422 HOUSEKEEPING Cost of housekeeping services, including maid and janitorial services.
6423 REPAIRS & MAINTENANCE Cost of minor repairs and maintenance of land, buildings and equipment (excluding vehicles and computers).
6424 BUILDING ADDITIONS AND IMPROVEMENTS, AND OTHER CONSTRUCTION Represents the cost of building additions and improvements.
6425 PLANT - CAPITALIZATION Cost of capitalized equipment with a purchase price of $5,000 or more and a useful life greater than two years, or plant additions the cost of which exceeds $15,000.
6426 FACILITY RENTAL Payments for the use of building space, land or land improvements (such as parking lots).
6427 MOVING EXPENSES - LUC DEPTS. Expenses incurred in Non-capitalized departmental relocations.
6428 GAS -- NATURAL Costs of natural gas used in the process of University operations.
6429 ELECTRICITY Costs of electricity used in the process of University operations.
6430 WATER & SEWAGE Costs of water & sewer used in the process of University operations.
6431 SCAVENGER Costs of scavenger services (waste disposal, trash and garbage collection) used in the process of University operations.
6432 TAXES - PROPERTY Cost of all real estate taxes or other non-payroll-related taxes.
6433 LICENSES & PERMITS Costs of all special permits, such as fire inspections and license fees (including visas) paid to federal, state, county or municipal taxing authorities. These costs will include food, alcohol and operating permits.
6435 OTHER FUNDING Expenses incurred funding capital expenditures. FINANCE USE ONLY

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DEPRECIATION & DEPLETION

6460 DISPOSAL Cost of demolition and disposal of University capital assets.
6465 DEPRECIATION & AMORTIZATION Used for writing off the annual portion of deterioration of capitalized equipment, building or land improvements. This charge is based on proration of the asset cost over its estimated life.

DEPT EXPENSES

6500 INTEREST Payments of interest expense accrued on all bonds, commercial paper, notes, etc. issued by the University.
6501 INTEREST EXPENSE - DISCOUNT & PREMIUM Discounts on interest expense accrued on all bonds, commericial paper, notes, etc. issued by the University.
6509 BOND ISSUANCE COSTS All costs associated with issuance of new bonds.

BANKING EXPENSES
6510 CREDIT CARD FEES Fees associated with all credit cards held by the University.
6511 BANK FEES Cost of all banking service charges and fees.

INSURANCE EXPENSES
6530 INSURANCE - EXTERNAL POLICIES Costs of insurance purchased from external parties that is unrelated to fringe benefits. These insurance types include fire, general liability, property umbrella, malpractice, etc.
6531 INSURANCE - SELF INSURANCE Insurance costs incurred by the University that are self-funded. Includes costs incurred for deductibles and excess.
6532 STUDENT HEALTH INSURANCE Cost of student health insurance premiums.

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DEBT/COLLECTION EXPENSE

6550 WRITE-OFFS/BAD DEBT Any losses, whether actual or estimated, resulting from uncollectible accounts receivable.
6551 STUDENT LOAN CANCELLATIONS Costs arising from cancellation of student loans. FINANCE USE ONLY
6552 ADMINISTRATIVE COLLECTION COSTS Any costs resulting from attempts to collect on delinquent accounts, prior to writing them off as uncollectible, including related legal and collection expenses. FINANCE USE ONLY
6553 ADMINISTRATIVE REIMBURSEMENT Title 4 Campus based programs administrative reimbursement. 

ALUMNI ACTIVITIES

6560 SUPPLIES & EXPENSES - ALUMNI ACTIVITIES Costs incurred in support of alumni activities & services. These expenditures are disallowed for federally sponsored grants & contracts and must be segregated.

STIPENDS

6570 GRADUATE FELLOWSHIP Financial assistance to cover individuals' living expenses during the training period, in accordance with levels determined under the provision of a fellowship or grant.
6571 ROOM STIPEND Housing Allowance for Resident Assistants and Advisors. 
6572 BOARD STIPEND Board Allowance for Resident Assistants and Advisors.

RESEARCH RELATED EXPENSES

6580 GRANTS & CONTRACTS SUBCONTRACTS < $25,000 The first $25,000 budgeted for each subcontract entered into over the life of the external grant or contract funding such subcontracts.
6581 GRANTS & CONTRACTS SUBCONTRACTS > $25,000 The balance of subcontract costs (including the years of continuation), which may be accessed once the initial indirect cost allowance of $25,000 is satisfied.  This is not subject to indirect cost.
6585 STUDY PARTICIPANT COSTS Payments made to human subjects participating in research projects or programs, to which Human Subject Protocols are applicable. Payees may include LUC or non-LUC participants.
6590 ANIMAL PURCHASES Costs incurred to purchase animals for research purposes
6591 ANIMAL FACILITY COSTS Any costs incurred to feed, house or maintain animals used for research purposes
6700 RADIOACTIVE, CHEMICAL, BIOLOGICAL AND/OR OTHER HAZARDOUS MATERIALS Any costs incurred to purchase, safeguard and monitor said materials
6709 IRB FEE - CLINICAL TRIAL
6710 PATIENT CARE Payments for LUPF & LUMC hospital charges for patient care provided to research subjects. SSOM USE ONLY.
6711 LAB CHARGES Any laboratory charges incurred while doing grant or contract research
6712 PHARMACY CHARGES Any pharmacy charges incurred while doing grant or contract research
6713 NON-SALARY EXPENSES - NO F&A COSTS Expenses associated with a grant that are not subject to the facilities and administrative cost rate and do not fit under another unallowable expense category.

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SCHOLARSHIPS

6721 UNDERGRADUATE SCHOLARSHIPS - TUITION Financial assistance for undergraduate students. Awards are made on the basis of academic excellence, exceptional promise and/or financial need.
6722 GRADUATE SCHOLARSHIPS - TUITION Financial assistance for tuition and fees for graduate/professional students. Awards are made on the basis of academic excellence, exceptional promise and/or financial need.
6723 SCHOLARSHIPS - OTHER Financial assistance for items other than tuition and housing/board for which a specific object code has not been provided elsewhere.
6724 DISCOUNTING - UNDERGRADUATE Discounts from published tuition rates for certain agencies and/or groups of students for specific undergraduate programs. 
6725 DISCOUNTING - GRADUATE/PROFESSIONAL Discounts from published tuition rates for certain agencies and/or groups of students for specific graduate programs. 
6728 SCHOLARSHIPS REIMBURSEMENTS Associated with the Pell Grant. FINANCE USE ONLY. 
6730 SCHOLARSHIPS - HOUSING Financial assistance for housing.
6731 SCHOLARSHIPS - BOARD Financial assistance for board.

RECOGNITION & CONTRIBUTIONS

6740 DONATIONS & CONTRIBUTIONS Donations or contributions made by LUC, or by an LUC department, to a charitable or political organization.
6741 ROYALTIES Cost of royalties payable to faculty members for the privileged use by LUC of patents or copyrights, to which the faculty members hold exclusive rights.
6742 PRIZES, AWARDS, HONORARIA - NON-EMPLOYEE Payments made to individuals as an award or honorarium; excludes payments made to employees.

OTHER OPERATING EXPENSES

6800 FINES & PENALTIES Costs resulting from violations of, or failure of the University to comply with, Federal, State, local or foreign laws and regulations.  Payment of such fees with sponsored funds is disallowed by most grants, except when incurred as a result of compliance with specific provisions of the sponsored agreement, or explicit written instructions for the sponsoring agency official, authorizing such payments in advance.
6806 PURCHASES FOR RESALE Tickets, T-shirts, medicines, etc. as well as resale purchases made by Centennial Forum Gift Shop and Halas, Residence Life and the Wellness Center.
6811 CONTINGENCY FINANCE USE ONLY

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ACCOUNTS PAYABLE

6820 DISCOUNTS FINANCE USE ONLY
6821 COST INVOICE VARIANCES FINANCE USE ONLY

MISCELLANEOUS EXPENSES

6830 MISCELLANEOUS EXPENSES Small miscellaneous items, and those expenses that do not easily fit into one of the defined categories.  Significant items should not be charged or budgeted to this account.
6831 FEES - MISCELLANEOUS Miscellaneous entry fees, surcharges, etc. that do not fit in another category
6832 INTER LIBRARY LOANS Charges associated with loans for library materials from other universities.
6833 EXPENSE REIMBURSEMENTS Reimbursement for non-salary/non-benefit related expenses from outside parties. 
6835 EXPENSE TRANSFERS Transfers made between accounting units in which the expenses have already been incurred.  Used primarily for mass movement of multiple expense category transfers.  This account can not be used for Federal/State Grants.    MUST BE APPROVED BY GENERAL ACCOUNTING AND/OR SPA.

INDIRECT EXPENSES    

TRANSFERS

7020 TRANSFERS Transfers made between accounting units transferring expenses or funds. Used primarily for mass movement of multiple expense category transfers.  GRANT & CONTRACTS USE  ONLY.

INDIRECT COSTS

7030 INDIRECT COSTS Facilities and Administrative costs charged to grants and contracts.  GRANT & CONTRACT USE ONLY

COST SHARE

7035 COST OVER-RUNS Reflects cost overruns on research grants that are beyond the budget approved by the granting agency.

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ALLOCATIONS

7100 DEPRECIATION ALLOCATION To allocate depreciation among the University units based on their use of depreciable equipment or the space occupied. FINANCE USE ONLY
7101 OTHER ALLOCATIONS To allocate other charges across University units based upon a specific allocation methodology.  FINANCE USE ONLY
7102 PLANT ALLOCATIONS To allocate physical plant charges among specific University units based on the degree to which they utilize the physical plant services. FINANCE USE ONLY
7103 INTEREST ALLOCATIONS To allocate interest expense among the University units based on the degree to which they benefit from the borrowed funds. FINANCE USE ONLY
7104 FACILITIES ALLOCATIONS To allocate physical plant charges among specific University units based on the degree to which they utilize the physical plant services. FINANCE USE ONLY
7105 INSURANCE ALLOCATIONS To allocate insurance charges among specific University units.  FINANCE USE ONLY
7106 CENTRAL ADMINISTRATION ALLOCATION To allocated central administration charges among specific University units.  FINANCE USE ONLY
7107 STUDENT ADMINISTRATION ALLOCATION To allocate student administration charges among specific University units. FINANCE USE ONLY

shared services

7200 SHARED SERVICES - LUMC TO UNIVERSITY Used to record costs allocated to the University from the Health System for services provided.
7201 SHARED SERVICES - LUMC TO SSOM Used to record costs allocated to the School of Medicine from the Health System for services provided.
7202 SHARED SERVICES - SSOM TO LUMC Used to record costs allocated to the Health System from the SSOM for services provided.
7203 SHARED SERVICES - SSOM TO UNIVERSITY Used to record costs allocated to the University from the SSOM for services provided.
7204 SHARED SERVICES - UNIVERSITY TO LUMC Used to record costs allocated to the Health System from the University for services provided.
7205 SHARED SERVICES - UNIVERSITY TO SSOM Used to record costs allocated to the School of Medicine from the University for services provided.
7206 SHARED SERVICES - UNIVERSITY TO UNIVERSITY Used to record costs allocated between various areas on Lakeside Campuses for services provided.

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