Chart of Accounts – Expense
Frequently used expense account codes.
| ACCOUNT | DESCRIPTION |
| 51000 | PERSONNEL SERVICES |
| 51100 EHRA NON-TEACHING SALARIES 51200 SHRA EMPLOYEES SALARIES 51300 EHRA TEACHING SALARIES 51400 TEMPORARY EMPLOYEE WAGES 51500 SPECIAL PERSONNEL PAYMENTS 51700 BOARD MEMBER COMPENSATION 51800 STAFF BENEFITS 51900 CONTRACTED SERVICES 51910 LEGAL AND ACCOUNTING FEES 51920 CONSULTANT FEES 51930 MEDICAL FEES 51940 DUAL EMPLOYMENT 51950 HONORARIUMS 51960 EXPERT WITNESS FEES 51970 ACADEMIC INSTRUCTION/RESEARCH SERVICES 51990 OTHER CONTRACTED SERVICES | |
| 52000 | SUPPLIES AND MATERIALS |
| 52100 HOUSEHOLD SUPPLIES 52200 FOOD PRODUCTS 52300 EDUCATIONAL SUPPLIES 52400 REPAIR SUPPLIES 52450 MAINTENANCE EQUIPMENT 52500 MOTOR VEHICLE SUPPLIES 52600 OFFICE SUPPLIES 52650 COMPUTER HARDWARE 52700 PURCHASE RESALE 52800 ELECTRONIC DATA PROCESSING EQUIPMENT/SOFTWARE 52900 OTHER SUPPLIES | |
| 53000 | CURRENT SERVICES |
| 53100 TRAVEL 53200 COMMUNICATION 53300 UTILITIES 53400 PRINTING AND BINDING 53500 REPAIRS AND MAINTENANCE 53600 FREIGHT AND EXPRESS 53700 ADVERTISING 53800 DATA PROCESSING 53900 OTHER CURRENT SERVICES | |
| 54000 | FIXED CHARGES |
| 54100 RENTAL OF REAL PROPERTY 54200 RENTAL OF EDP EQUIPMENT 54300 RENTAL OF OTHER EQUIPMENT 54400 MAINTENANCE CONTRACTS 54500 INSURANCE AND BONDING 54900 OTHER FIXED CHARGES | |
| 55000 | CAPITAL OUTLAY |
| 55100 OFFICE EQUIPMENT 55200 EDP EQUIPMENT 55300 EDUCATIONAL EQUIPMENT 55400 MOTOR VEHICLES 55500 OTHER EQUIPMENT 55600 LIBRARY BOOKS AND JOURNALS 55700 LAND55800 BUILDINGS 55900 OTHER STRUCTURES | |
| 56000 | AIDS AND GRANTS |
| 57000 | INTERNAL USE ONLY BY UNIVERSITY ACCOUNTING OFFICE |