{"text_format":"1","workbook":"xlsx","n_sheets":2,"sheets":["Exp. Acct. Codes 3-01-19","Exp. Lookup Tool Final 3-01-19"],"not_rendered":{"charts":0,"images":0,"macros":1,"external_links":0,"defined_names":7,"comments":0,"pivot_tables":1},"unopened":[],"bounds":{"document_bytes":16777216,"sheet_cells":100000,"rows_first":2000,"rows_last":500,"rows_between":2000,"halvings":0,"cell_chars":16384,"cell_head_chars":4096},"cells_cut":0,"cells_raw":0,"read":"whole","date_system":"1900"}

{"sheet":"Exp. Acct. Codes 3-01-19","index":0,"n_rows":346,"n_cols":9,"rows_kept":346,"cut":false,"hidden":false,"merged":[[0,0,0,7],[1,0,1,7]]}
["Expense Code List "]
["Created and Reviewed by Joe Christensen 1/9/19"]
[]
["Primary Expense Category","Primary Expense Category Title","Primary Expense Cat & Title","Category","Expense Category","Expense Code Sub Category ","Expense Code","Expense Code Title2","Description "]
["10","Salaries","10 - Salaries","4000","Salaries & Wages","Faculty","E4105","Faculty  ","Salaries paid to regular certified full time faculty."]
["10","Salaries","10 - Salaries","4000","Salaries & Wages","Staff","E4106","Staff  ","Salaries paid to regular certified full time staff."]
["10","Salaries","10 - Salaries","4000","Salaries & Wages","Sal-Admin Increment","E4107","Sal-Admin Increment","Administrative increment/stipend (on top of base salary) for admin type positions (e.g. department chair)."]
["10","Salaries","10 - Salaries","4000","Salaries & Wages","Summer Salary","E4108","Summer Salary","Salaries paid for summer appointments."]
["10","Salaries","10 - Salaries","4000","Salaries & Wages","IA/GA Salary","E4109","IA/GA Salary ","Salaries paid to Graduate, Research and Teaching/Support Assistants."]
["10","Salaries","10 - Salaries","4000","Salaries & Wages","Employee Moving and Relocation","E4121","Employee Moving and Relocation","Reimbursements for qualified moving expenses for newly hired employees (see APM 75.38 for details)."]
["10","Salaries","10 - Salaries","4000","Salaries & Wages","Shift Differential","E4140","Shift Differential","Salaries paid to employees who work 50% or more of their assigned hours between 6:00 p.m. and 7:00 a.m. Leave hours taken shall be regarded as having been assigned during the same hours that the employee would have worked."]
["10","Salaries","10 - Salaries","4000","Salaries & Wages","Overtime - Covered by FLSA","E4175","Overtime - Covered by FLSA","Salaries paid to employees for earnings in excess of regular work week."]
["10","Salaries","10 - Salaries","4000","Salaries & Wages","Overtime - Exempt from FLSA","E4180","Overtime - Exempt from FLSA","Salaries paid to employees for earnings in excess of the regular work week but not governed by FLSA."]
["10","Salaries","10 - Salaries","4000","Salaries & Wages","Compensatory Leave Balances","E4190","Compensatory Leave Balances","Salaries paid to employees who have worked more than 40 hours per week."]
["10","Salaries","10 - Salaries","4000","Salaries & Wages","Terminal Leave Payout","E4195","Terminal Leave Payout",":)"]
["11","Fringe Benefits","11 - Fringe Benefits","4100","Employee Benefits","Employee Benefits","E4205","Life Insurance","Cost of employee group life insurance premiums. Does not include the employee's share paid directly by employees."]
["11","Fringe Benefits","11 - Fringe Benefits","4100","Employee Benefits","Employee Benefits","E4210","Health Insurance","State's contribution for group accident and health insurance for employees. Does not include the share withheld as payroll deductions or otherwise paid by employees."]
["11","Fringe Benefits","11 - Fringe Benefits","4100","Employee Benefits","Employee Benefits","E4211","Flex Benefit Admin Fees",":)"]
["11","Fringe Benefits","11 - Fringe Benefits","4100","Employee Benefits","Employee Benefits","E4215","Workers Compensation","The cost to provide worker's compensation coverage for state employees. Use only for premium payments not for compensation benefits."]
["11","Fringe Benefits","11 - Fringe Benefits","4100","Employee Benefits","Employee Benefits","E4225","Retirement Contribution","Employer's contribution to PERSI. Do not include employees' share withheld as payroll deductions."]
["11","Fringe Benefits","11 - Fringe Benefits","4100","Employee Benefits","Administrative Services","E4230","Sick Leave Reserve","Payment to the Retirement System of one half the sick leave accrued after 7/1/76 to be used for retiree health insurance up to the current maximum."]
["11","Fringe Benefits","11 - Fringe Benefits","4100","Employee Benefits","Employee Benefits","E4232","IH Sick Leave/Annual Leave Reserve",":)"]
["11","Fringe Benefits","11 - Fringe Benefits","4100","Employee Benefits","Employee Benefits","E4245","FICA Medicare","Employer's contribution to Medicare."]
["11","Fringe Benefits","11 - Fringe Benefits","4100","Employee Benefits","Employee Benefits","E4255","Unemployment Insurance","Employer's contribution for unemployment insurance."]
["11","Fringe Benefits","11 - Fringe Benefits","4100","Employee Benefits","Employee Benefits","E4260","FICA","Employer's contribution for social security."]
["11","Fringe Benefits","11 - Fringe Benefits","4100","Employee Benefits","Employee Benefits","E4265","EAP","Employer's contribution for the Employee Assistance Program."]
["11","Fringe Benefits","11 - Fringe Benefits","4100","Employee Benefits","Employee Benefits","E4275","Waivers Reclass - GEN ACCT USE ONLY","General Accounting use only - to reclassify tuition waivers. "]
["11","Fringe Benefits","11 - Fringe Benefits","4100","Employee Benefits","Employee Benefits - CFR","E4280","Faculty CFR Benefit Expense","Faculty Consolidated Fringe Rate Benefit Expense - CFR."]
["11","Fringe Benefits","11 - Fringe Benefits","4100","Employee Benefits","Employee Benefits - CFR","E4281","Staff CFR Benefit Expense","Staff Consolidated Fringe Rate Benefit Expense - CFR."]
["11","Fringe Benefits","11 - Fringe Benefits","4100","Employee Benefits","Employee Benefits - CFR","E4282","Student CFR Benefit Expense","Student Consolidated Fringe Rate Benefit Expense - CFR."]
["11","Fringe Benefits","11 - Fringe Benefits","4100","Employee Benefits","Employee Benefits - CFR","E4283","Temporary CFR Benefit Expense ","Temporary Employee Consolidated Fringe Rate Benefit Expense - CFR."]
["11","Fringe Benefits","11 - Fringe Benefits","4100","Employee Benefits","Employee Benefits - CFR","E4289","CFR Expense Adj",":)"]
["11","Fringe Benefits","11 - Fringe Benefits","4100","Employee Benefits","Employee Benefits","E4291","Annual Leave","Employer's liability for annual leave."]
["11","Fringe Benefits","11 - Fringe Benefits","4101","Employee Benefits","Employee Benefits","E4297","Est Outstanding Liability Reserve","For incurred-but-not-paid (IBNP) adjustments to the health plan. Benefits use only."]
["11","Fringe Benefits","11 - Fringe Benefits","4100","Employee Benefits","Employee Benefits","E4298","Taxable Housing Stipend",":)"]
["11","Fringe Benefits","11 - Fringe Benefits","4100","Employee Benefits","Employee Benefits","E4299","Other Benefits","Used by Human Resources for benefit related costs (e.g. ASC fees)."]
["12","Temporary Help","12 - Temporary Help","4200","Temporary Wages","Temporary Wages","E4110","Temporary Employee","Salaries paid to short-term employees. Generally less than 3 months."]
["12","Temporary Help","12 - Temporary Help","4200","Temporary Wages","Temporary Wages","E4112","Communication Stipend","Stipend to compensate employees for use of mobile communication devices used frequently for University business (approval required)."]
["12","Temporary Help","12 - Temporary Help","4200","Temporary Wages","Temporary Wages","E4113","Auto Allowance","Non-salary reimbursement for car stipend."]
["12","Temporary Help","12 - Temporary Help","4200","Temporary Wages","Temporary Wages","E4135","Temporary Student","Payment for students employed as either part-time or temporary at UI."]
["12","Temporary Help","12 - Temporary Help","4200","Temporary Wages","Temporary Wages","E4145","Temporary Faculty","Payment for faculty employed as either part-time or temporary at UI."]
["20","Travel","20 - Travel","5351","Employee Travel Costs","Employee Travel Costs","E5352","Refreshments & Meals","Refreshments and meals for department-sponsored meetings and trainings when in conjunction with travel."]
["20","Travel","20 - Travel","5351","Employee Travel Costs","Personal Vehicle","E5360","Personal Vehicle - In-State","Reimbursement of per mile approved rate for in-state use of private vehicles, parking fees, and tolls."]
["20","Travel","20 - Travel","5351","Employee Travel Costs","Personal Vehicle","E5364","Personal Vehicle - Out-of-USA","Reimbursement of per mile approved rate for out-of-USA use of private vehicles, parking fees, and tolls."]
["20","Travel","20 - Travel","5351","Employee Travel Costs","Personal Vehicle","E5365","Personal Vehicle - Out-of-State","Reimbursement of per mile approved rate for out-of-state use of private vehicles, parking fees, and tolls."]
["20","Travel","20 - Travel","5351","Employee Travel Costs","Rental Vehicle","E5367","Rental Vehicles - In-State","Costs incurred when renting a vehicle from a rental agency on a day to day basis for in state use. Includes gas, oil, parking, etc."]
["20","Travel","20 - Travel","5351","Employee Travel Costs","Rental Vehicle","E5368","Rental Vehicles - Out-of-State","Costs incurred when renting a vehicle from a rental agency on a day to day basis for out of state use. Includes gas, oil, parking, etc"]
["20","Travel","20 - Travel","5351","Employee Travel Costs","Rental Vehicle","E5369","Rental Vehicles - Out-of-USA","Costs incurred when renting a vehicle from a rental agency on a day to day basis for out of USA use. Includes gas, oil, parking, etc."]
["20","Travel","20 - Travel","5351","Employee Travel Costs","Motor Pool Vehicles","E5371","Motor Pool Vehicle - In-State","Cost of U of I motor pool vehicles used for travel in state"]
["20","Travel","20 - Travel","5351","Employee Travel Costs","Motor Pool Vehicles","E5372","Motor Pool Vehicle - Out-of-State","Cost of U of I motor pool vehicles used for travel out of state."]
["20","Travel","20 - Travel","5351","Employee Travel Costs","Motor Pool Vehicles","E5373","Motor Pool Vehicle - Out-of-USA","Cost of U of I motor pool vehicles used for travel out of USA."]
["20","Travel","20 - Travel","5351","Employee Travel Costs","Airfare","E5379","Airfare - Non-USA","Aircraft commercial flight to foreign country. Normally reimbursement is limited to the lowest cost for passage. Includes tickets and boarding fees. "]
["20","Travel","20 - Travel","5351","Employee Travel Costs","Airfare","E5380","Airfare - In-State","Aircraft commercial flight to an Idaho destination. Normally reimbursement is limited to the lowest cost for passage. Includes tickets and boarding fees.  "]
["20","Travel","20 - Travel","5351","Employee Travel Costs","Airfare","E5381","Airfare - Out-of-State","Aircraft commercial flight to an out-of-state destination. Normally reim - bursement is limited to the lowest cost for passage. Includes tickets and boarding fees."]
["20","Travel","20 - Travel","5351","Employee Travel Costs","Aircraft","E5382","State Aircraft - In-State","The cost of traveling by state owned aircraft in-state."]
["20","Travel","20 - Travel","5351","Employee Travel Costs","Aircraft","E5383","State Aircraft - Out-of-State","The cost of traveling by state owned aircraft out-of-state."]
["20","Travel","20 - Travel","5351","Employee Travel Costs","Aircraft","E5384","Chartered Aircraft - In-State","The cost of traveling by chartered aircraft in-state. Should be on Risk Management approval list."]
["20","Travel","20 - Travel","5351","Employee Travel Costs","Aircraft","E5385","Chartered Aircraft - Out-of-State","The cost of traveling by chartered aircraft out-of-state. Should be on Risk Management approval list."]
["20","Travel","20 - Travel","5351","Employee Travel Costs","Aircraft","E5386","Employee Aircraft - In-State","The cost of employee piloted aircraft in-state. Refer to state travel policy for rate."]
["20","Travel","20 - Travel","5351","Employee Travel Costs","Aircraft","E5387","Employee Aircraft - Out-of-State","The cost of employee piloted aircraft out-of-state. Refer to state travel policy for rate."]
["20","Travel","20 - Travel","5351","Employee Travel Costs","Employee Travel Costs","E5390","President Spousal Travel","Cost of travel for the President's Spouse"]
["20","Travel","20 - Travel","5351","Employee Travel Costs","Ground Transportation","E5391","Ground Transportation - In-State","Cost of taxi, bus, limousine, or other public land travel incurred by employees on state business within the state."]
["20","Travel","20 - Travel","5351","Employee Travel Costs","Ground Transportation","E5392","Ground Transportation - Out-of-State","Cost of taxi, bus, limousine, or other public land travel incurred by employees on state business outside the state."]
["20","Travel","20 - Travel","5351","Employee Travel Costs","Ground Transportation","E5393","Ground Transportation - Non-USA","Cost of taxi, bus, limousine, or other public land travel incurred by employees on state business out of the USA."]
["20","Travel","20 - Travel","5352","Employee Travel Costs","Other Travel","E5395","Telephone/Fax Charges","Cost of telephone/ fax charges while in travel status. "]
["20","Travel","20 - Travel","5351","Employee Travel Costs","Per Diem","E5396","Per diem - In-State","Cost of meals, gratuities, and related charges for state employees in-state. Rate is based on where the traveler is spending the night."]
["20","Travel","20 - Travel","5351","Employee Travel Costs","Per Diem","E5397","Per diem - Out-of-State","Cost of meals, gratuities, and related charges for state employees out-of-state. Rate is based on where the traveler is spending the night."]
["20","Travel","20 - Travel","5351","Employee Travel Costs","Per Diem","E5398","Per diem - Non-USA","Cost of meals, gratuities, and related charges for state employees out-of-USA. Rate is based on where the traveler is spending the night."]
["20","Travel","20 - Travel","5351","Employee Travel Costs","Other Travel","E5399","Other Employee Travel","Other allowable miscellaneous employee travel costs, including laundry, small miscellaneous costs & parking for state vehicles."]
["30","Other Expense","30 - Other Expense","5001","Services","Administrative Services","E5005","Freight","Freight, etc. Moving services (See E4121 for employee moving)."]
["30","Other Expense","30 - Other Expense","5001","Services","Communication Services","E5010","Media Service","Costs paid for communications media services (text messaging campaigns, website hosting)."]
["30","Other Expense","30 - Other Expense","5001","Services","Communication Services","E5020","Postage & Mailing","Cost of stamps, stamped envelopes, postage meter charges, letter registry, package insurance, post office box rentals, etc."]
["30","Other Expense","30 - Other Expense","5001","Services","Communication Services","E5023","Express Mail","Cost of hand-carried mail services, such as express mail or messenger services (USPS, FedEx, UPS)."]
["30","Other Expense","30 - Other Expense","5001","Services","Administrative Services","E5025","Printing & Binding","Services for printing of annual reports, bulletins, law, and special reports (excludes photocopying). Services for bookbinding and library bindings."]
["30","Other Expense","30 - Other Expense","5001","Services","Communication Services","E5029","Network and Data Services","Costs for network and data services, installation and removal."]
["30","Other Expense","30 - Other Expense","5001","Services","Communication Services","E5030","Telecommunications","Costs for telephone and cellular/wireless services, line charges, installations, activation fees, etc."]
["30","Other Expense","30 - Other Expense","5001","Services","Administrative Services","E5035","Photographic Service","Cost of taking photographs, developing film, making prints, and related services only (see E5735 for supplies)"]
["30","Other Expense","30 - Other Expense","5001","Services","Administrative Services","E5045","Photocopy Service","Cost to make copies of documents on a per item basis."]
["30","Other Expense","30 - Other Expense","5001","Services","Communication Services","E5049","Journal Publication Costs","Costs to produce journals (copyrights, publication fees)."]
["30","Other Expense","30 - Other Expense","5001","Services","Employee Development Services","E5055","Dues/Memberships","Dues/memberships for officials and employees. Includes professional dues paid, if related to their responsibilities. "]
["30","Other Expense","30 - Other Expense","5001","Services","Employee Development Services","E5060","Subscriptions","Subscriptions to publications used by employees to stay current in their field, such as trade journals, newspapers, magazines, and other periodicals. Includes continuous tax, rate, legal, and other technical service subscriptions. Includes hard copy, web-based subscriptions, or on disks."]
["30","Other Expense","30 - Other Expense","5001","Services","Employee Development Services","E5070","Conference/Registration Fees","Tuition and registration payments made on behalf of employees who have registered in schools, colleges, or universities. Charges for tuition and registration in seminars, conferences, and training sessions. Instructor fees."]
["30","Other Expense","30 - Other Expense",5001,"Services","Employee Development Services","E5071","Training Services","Services used for employee training. "]
["30","Other Expense","30 - Other Expense","5001","Services","Employee Development Services","E5080","Licensing/Certificates","Licensing or certification costs for employees who must obtain/maintain professional licenses and/or certifications as a requirement of their job."]
["30","Other Expense","30 - Other Expense","5001","Services","Other Services","E5110","Laundry Service","Service rendered by laundries and dry cleaners for cleaning of such items as uniforms, rugs, drapes, etc. (See E5399 for employee travel cost)"]
["30","Other Expense","30 - Other Expense","5001","Services","Other Services","E5115","Janitorial & Sanitation","Charges for janitorial services."]
["30","Other Expense","30 - Other Expense","5001","Services","Other Services","E5120","Medical Service","The cost of physical exams, doctors, nurses, and other medical fees required for an employee in state service. Outside medical care and hospitalization for non-state employees and students; dental work, optical glasses, etc."]
["30","Other Expense","30 - Other Expense","5001","Services","Other Services","E5135","Group Organizational Membership","Cost for membership in or subscriptions to state, county and other organizations for a state agency. Usually a large payment that includes receiving miscellaneous services or access to an organization’s database."]
["30","Other Expense","30 - Other Expense","5001","Services","Other Services","E5150","Game Management","Costs to manage sporting activities (Athletics only)"]
["30","Other Expense","30 - Other Expense","5001","Services","Other Services","E5151","Game Guarantees","Athletic Department use only. "]
["30","Other Expense","30 - Other Expense","5001","Services","Other Services","E5152","All Other Services","Other general services not otherwise specified. Generally only used by Facilities."]
["30","Other Expense","30 - Other Expense","5001","Services","Other Services","E5153","Services for Users","Miscellaneous services. "]
["30","Other Expense","30 - Other Expense","5001","Services","Other Services","E5154","Parking Permits","Cost to purchase a parking permit by a university department"]
["30","Other Expense","30 - Other Expense","5001","Services","Professional Services","E5155","Auditing Service","Fees charged for examination, review and reporting of financial accounts."]
["30","Other Expense","30 - Other Expense","5001","Services","Professional Services","E5160","Accounting Service","Fees charged for accounting services "]
["30","Other Expense","30 - Other Expense","5001","Services","Professional Services","E5166","Legal/Notary Public","Fees paid to law firms not on retainer or lawyers for interpretation or advice relating to legal matters."]
["30","Other Expense","30 - Other Expense","5001","Services","Professional Services","E5169","Interpreters/Translation","Fees paid for interpreters and translation fees"]
["30","Other Expense","30 - Other Expense","5001","Services","Professional Services","E5170","Consultants","Fees for services paid to an expert who is not a state employee"]
["30","Other Expense","30 - Other Expense","5001","Services","Professional Services","E5171","Grants Subcontracts < $25,000","Subcontracts on 22 funds for less than $25,000"]
["30","Other Expense","30 - Other Expense","5001","Services","Professional Services","E5172","Grants Subcontracts > $25,000","Subcontracts on 22 funds for more than $25,000"]
["30","Other Expense","30 - Other Expense","5001","Services","Program Fees","E5177","Program Fees","Costs for program fees. "]
["30","Other Expense","30 - Other Expense","5001","Services","OSP F&A ","E5178","OSP F&A Distributions","Office of Sponsored Programs F&A Distribution."]
["30","Other Expense","30 - Other Expense","5001","Services","Professional Services","E5180","Promotion & Publicity","Costs of promotion or publicizing the state, its products, or services using a professional agency or service."]
["30","Other Expense","30 - Other Expense","5001","Services","Professional Services","E5190","Advertising","Legal advertising, notice of bid letting, certified affidavit advertisement in newspapers, employment ads, or other legal publications."]
["30","Other Expense","30 - Other Expense","5001","Services","Professional Services","E5191","Architectural & Engineering","Fees for services paid to an expert who is not a state employee for design, supervisory or construction costs."]
["30","Other Expense","30 - Other Expense","5001","Services","Professional Services","E5195","Conferences and Events","Costs of conferences and events (see E5938 for renting meeting rooms)."]
["30","Other Expense","30 - Other Expense","5001","Services","Professional Services","E5196","Conferences & Events Equip Services","Cost of services for conferences and events equipment (not supplies)."]
["30","Other Expense","30 - Other Expense","5001","Services","Professional Services","E5199","Other Professional Service","Professional service not specified above."]
["30","Other Expense","30 - Other Expense","5001","Services","Repair & Maintenance Services","E5205","R&M Svcs-Building (Labor)","Services associated with building repair such as cost of maintenance labor (excluding janitorial services), if the service is performed by non-State employees or by another agency. Per the IRS, services includes payment for parts or materials used to perform service, which could include charges for building materials such as lumber, millwork, roofing, building stone and brick, electrical fittings and fixtures, plumbing and heating, building hardware installation, painting, glazing supplies, and structural steel installation. Includes charges for maintenance agreements and building fire extinguisher maintenance."]
["30","Other Expense","30 - Other Expense","5001","Services","Repair & Maintenance Services","E5206","R&M Svcs-Elevator","Cost of repair and maintenance for elevators, if the service is performed by persons outside the University or by another agency. "]
["30","Other Expense","30 - Other Expense","5001","Services","Repair & Maintenance Services","E5210","R&M Svcs-Work Orders","Facility work orders for repair and maintenance."]
["30","Other Expense","30 - Other Expense","5001","Services","Repair & Maintenance Services","E5215","R&M Svcs-Land","Services for minor non-routine landscaping or general minor improvements of the grounds."]
["30","Other Expense","30 - Other Expense","5001","Services","Repair & Maintenance Services","E5220","R&M Svcs-Machinery & Equipment","Services associated with repairing or maintaining machinery and equipment."]
["30","Other Expense","30 - Other Expense","5001","Services","Repair & Maintenance Services","E5225","R&M Svcs-Office Equipment","Services associated with repairing or maintaining office equipment."]
["30","Other Expense","30 - Other Expense","5001","Services","Repair & Maintenance Services","E5230","R&M Svcs-Vehicles","Services associated with vehicle repair and maintenance, and emission testing."]
["30","Other Expense","30 - Other Expense",5001,"Services","Repair & Maintenance Services","E5235","R&M Svcs - Technology Equipment","Cost of hardware, labor, or maintenance for desktop computers, laptops, tablets, thin clients, etc. performed by service providers, contractors or antoher state agency. Includes hardware maintenance agreements. "]
["30","Other Expense","30 - Other Expense","5001","Services","Repair & Maintenance Services","E5240","R&M Svcs-Technology Infrastructure","Services associated with technology infrastructure."]
["30","Other Expense","30 - Other Expense","5001","Services","Repair & Maintenance Services","E5250","R&M Svcs-Other","Other repair & maintenance services not specified above."]
["30","Other Expense","30 - Other Expense","5001","Services","Administrative Services","E5299","Other Administrative Services","Other administrative services not included above."]
["30","Other Expense","30 - Other Expense","5001","Services","Technical Services","E5307","Analytical Services","Costs associated with analysis of data."]
["30","Other Expense","30 - Other Expense","5001","Services","Technical Services","E5310","Technology - Services","Service provider costs for data networks, Internet, video, security applications, etc. Includes installation and access costs and network membership fees.  Does not include telephone service - see E5030."]
["30","Other Expense","30 - Other Expense","5001","Services","Technical Services","E5315","Technology Infrastructure","Costs for technology infrastructure installations, access fees, pahtways, infrastructure leases, exterior and in-building data cabling/wiring, wall plates, etc."]
["30","Other Expense","30 - Other Expense",{"$f":"\"5002\"","v":"5002"},"Supplies","Software Supplies","E5320","Software/Applications - Individual","Costs associated with software application licensing, subscriptions, certificates, maintenance, and development for an individual's use. "]
["30","Other Expense","30 - Other Expense",{"$f":"\"5002\"","v":"5002"},"Supplies","Software Supplies","E5330","Software/Applications - College/Dep","Costs associated with application licensing, subscriptions, certificates, maintenance, and development for a college/division, or departmental use. "]
["30","Other Expense","30 - Other Expense",{"$f":"\"5002\"","v":"5002"},"Supplies","Software Supplies","E5340","Software/Applications - Enterprise","Costs associated with sofware application licensing, subscriptions, certificates, maintenance, and development for university-wide use. "]
["30","Other Expense","30 - Other Expense","5001","Services","Other Services","E5345","Testing/Grading/Inspecting","Costs associated with testing, grading, or inspection work such as veterinary services, stock registration, brand recording, inspection fees, construction testing, water quality, lab services, etc. charges)."]
["30","Other Expense","30 - Other Expense","5001","Services","Technical Services","E5350","Other Technical Services","Other technical services not included elsewhere. (see E5560 for technology supplies)"]
["30","Other Expense","30 - Other Expense","5002","Supplies","Administrative Supplies","E5410","Office and Administrative Supplies","Paper and paper products for photocopiers, stationery, business cards. Includes rubber stamps and stamp pads, printer ink, and all other supplies purchased for direct office use. "]
["30","Other Expense","30 - Other Expense","5002","Supplies","Administrative Supplies","E5420","Non-Capital Office Equipment","Costs for office equipment not to be recorded to capital outlay."]
["30","Other Expense","30 - Other Expense","5002","Supplies","Other Supplies ","E5430","Consumable Water ","Bottled water purchased from Culligan, Idaho Ice, etc."]
["30","Other Expense","30 - Other Expense","5002","Supplies","Fuel & Lubricants","E5465","Gasoline","Cost of gasoline used in motor-driven equipment."]
["30","Other Expense","30 - Other Expense","5002","Supplies","Fuel & Lubricants","E5470","Oil & Lubricants","Cost of oils, grease, and other lubricants used in motor-driven equipment."]
["30","Other Expense","30 - Other Expense","5002","Supplies","Fuel & Lubricants","E5480","Diesel ","Cost of diesel fuel used in motor-driven equipment."]
["30","Other Expense","30 - Other Expense","5002","Supplies","Fuel & Lubricants","E5495","Vehicle License/Registration/Plates","Cost associated with state vehicles or vehicle pools including state vehicle registration, plates, transfers, and fuel card fees."]
["30","Other Expense","30 - Other Expense","5002","Supplies","Fuel & Lubricants","E5500","Other Fuel & Lubricants","Cost of other energy supplies used in motor-driven equipment."]
["30","Other Expense","30 - Other Expense","5002","Supplies","Resale","E5515","Resale-Raw Materials","Purchases for use in the manufacturing of articles for resale. "]
["30","Other Expense","30 - Other Expense","5002","Supplies","Resale","E5520","Resale-Merchandise","Purchases of items or goods for the purpose of resale to public without further processing"]
["30","Other Expense","30 - Other Expense","5002","Supplies","Resale","E5521","Resale-Books-Text","Purchase of textbooks for resale. Generally only used by the VandalStore."]
["30","Other Expense","30 - Other Expense","5002","Supplies","Resale","E5522","Resale-Books-Trade","Purchase of trade books for resale. Generally only used by the VandalStore."]
["30","Other Expense","30 - Other Expense","5002","Supplies","Resale","E5523","Resale-Computer Supplies","Purchase of computer supplies for resale. Generally only used by the VandalStore."]
["30","Other Expense","30 - Other Expense","5002","Supplies","Resale","E5524","Resale-Course Packets","Purchase of course packets for resale. Generally only used by the VandalStore."]
["30","Other Expense","30 - Other Expense","5002","Supplies","Resale","E5525","Resale-School Supplies","Purchase of school supplies for resale. Generally only used by the VandalStore."]
["30","Other Expense","30 - Other Expense","5002","Supplies","Resale","E5526","Resale-General Supplies","Purchase of general supplies for resale. Generally only used by the VandalStore."]
["30","Other Expense","30 - Other Expense","5002","Supplies","Resale","E5527","Resale-Computer Hardware","Purchase of computer hardware for resale.  Generally only used by the VandalStore."]
["30","Other Expense","30 - Other Expense","5002","Supplies","Resale","E5528","Resale-Computer Software","Purchase of computer software for resale.  Generally only used by the VandalStore."]
["30","Other Expense","30 - Other Expense","5002","Supplies","Resale","E5529","Resale-Sundries","Purchase of miscellaneous, small items for resale. Generally only used by the VandalStore"]
["30","Other Expense","30 - Other Expense","5002","Supplies","Resale","E5530","Resale-Packing & Shipping","Cost of freight to point of use or sale for resale items."]
["30","Other Expense","30 - Other Expense","5002","Supplies","Resale","E5550","Resale-Other","Direct expense of handling, storing, or processing goods that will be resold not listed above.  Generally only used by the VandalStore."]
["30","Other Expense","30 - Other Expense","5002","Supplies","Technology Supplies","E5560","Technology - Supplies","Computer cables, adapters, keyboards, mouse, power cords, storage media, microphones, etc. "]
["30","Other Expense","30 - Other Expense","5002","Supplies","Repair & Maintenance Supplies","E5610","R&M Sup-Bldg Contracts","Charges for items associated with building repair such as lumber, millwork, roofing, building brick, electrical fittings and fixtures, plumbing and heating parts; building hardware; paint supplies; structural steel."]
["30","Other Expense","30 - Other Expense","5002","Supplies","Repair & Maintenance Supplies","E5614","R&M Sup-Bldg Material","Materials needed to make improvements on buildings."]
["30","Other Expense","30 - Other Expense","5002","Supplies","Repair & Maintenance Supplies","E5615","R&M Sup-Land","For supplies purchased independently from any services. Materials needed to make improvements to the land such as shrubs, trees, irrigation supplies, fertilizers and soil conditioners."]
["30","Other Expense","30 - Other Expense","5002","Supplies","Repair & Maintenance Supplies","E5620","R&M Sup-Vehicle","For supplies purchased independently from any services. Charges for supplies associated with vehicle repair and maintenance."]
["30","Other Expense","30 - Other Expense","5002","Supplies","Repair & Maintenance Supplies","E5625","R&M Sup-Office Equipment","For supplies purchased independently from any services. Charges for supplies associated with office equipment repair and maintenance."]
["30","Other Expense","30 - Other Expense","5002","Supplies","Repair & Maintenance Supplies","E5630","R&M Sup-Machinery & Equipment","For supplies purchased independently from any services. Charges for supplies associated with machinery and equipment repair and maintenance."]
["30","Other Expense","30 - Other Expense","5002","Supplies","Repair & Maintenance Supplies","E5635","R&M Sup-Technology Equip","For supplies purchased independently from any services. Charges for supplies associated with computer equipment repair, upgrades and maintenance."]
["30","Other Expense","30 - Other Expense","5002","Supplies","Repair & Maintenance Supplies","E5640","R&M Sup-Technology Infrastructure","For supplies purchased independently from any services for minor technology infrastructure repairs and maintenance."]
["30","Other Expense","30 - Other Expense","5002","Supplies","Repair & Maintenance Supplies","E5650","R&M Sup-Other","For supplies purchased independently from any services. Charges for other repair and maintenance supplies not listed above."]
["30","Other Expense","30 - Other Expense","5002","Supplies","Institutional/Residential Supplies","E5670","Food","Bulk food supplies, including meat, dairy and produce."]
["30","Other Expense","30 - Other Expense","5002","Supplies","Institutional/Residential Supplies","E5671","Refreshments & Meals - Internal","Refreshments and meals for department-sponsored meetings and training as defined by the Idaho State Travel Policy."]
["30","Other Expense","30 - Other Expense","5002","Supplies","Institutional/Residential Supplies","E5690","Linen","Cost of blankets, linens, etc."]
["30","Other Expense","30 - Other Expense","5002","Supplies","Institutional/Residential Supplies","E5695","Housekeeping/Janitor Supplies","Cost of utensils, tableware, cleaning supplies, exterminating supplies."]
["30","Other Expense","30 - Other Expense","5002","Supplies","Institutional/Residential Supplies","E5698","Other Unallowable Expenditures","Miscellaneous charges not allowed under Federal A-21 contract guidelines."]
["30","Other Expense","30 - Other Expense","5002","Supplies","Institutional/Residential Supplies","E5699","Other Instit & Residential Supplies","Other institutional and residential supplies."]
["30","Other Expense","30 - Other Expense","5002","Supplies","Ag Supplies","E5703","Animal Bedding Costs","Animal bedding costs (Hay, Wood chips, paper)."]
["30","Other Expense","30 - Other Expense","5002","Supplies","Ag Supplies","E5704","Animal Breeding Supplies","Cost of animal breeding supplies."]
["30","Other Expense","30 - Other Expense","5002","Supplies","Ag Supplies","E5705","Forage & Feed","Cost of forage and feed grain, bedding, seeds, fertilizer, pasture, etc involved with agricultural activities."]
["30","Other Expense","30 - Other Expense","5002","Supplies","Ag Supplies","E5706","Seed","Seed involved with agricultural activities."]
["30","Other Expense","30 - Other Expense","5002","Supplies","Ag Supplies","E5707","Ag Fertilizers","Fertilizers involved with agricultural activities."]
["30","Other Expense","30 - Other Expense","5002","Supplies","Ag Supplies","E5708","Animal Health Expenses","Cost of health related charges in the care of animals."]
["30","Other Expense","30 - Other Expense","5002","Supplies","Ag Supplies","E5709","Ag Chemicals","Chemicals involved with agricultural activities."]
["30","Other Expense","30 - Other Expense","5002","Supplies","Specific Use Supplies","E5710","Tools","Cost of minor tools such as shovels, hammers, saws, etc."]
["30","Other Expense","30 - Other Expense","5002","Supplies","Ag Supplies","E5711","Animal Boarding","Cost of boarding animals."]
["30","Other Expense","30 - Other Expense","5002","Supplies","Specific Use Supplies","E5715","Employee Uniforms/Clothing","Cost of uniforms and clothing for employees."]
["30","Other Expense","30 - Other Expense","5002","Supplies","Specific Use Supplies","E5720","Educational Supplies","Books and supplies; educational and recreational supplies used for instruction."]
["30","Other Expense","30 - Other Expense","5002","Supplies","Specific Use Supplies","E5723","Research Animals","Animals for research purposes."]
["30","Other Expense","30 - Other Expense","5002","Supplies","Specific Use Supplies","E5724","Research Supplies","Supplies needed to do research."]
["30","Other Expense","30 - Other Expense","5002","Supplies","Specific Use Supplies","E5725","Field Supplies","Supplies needed to support field studies, such as snowshoes, skis, sleeping bags, tents, tarpaulins, saddles, etc."]
["30","Other Expense","30 - Other Expense","5002","Supplies","Specific Use Supplies","E5735","Photo & Video Supplies","Video tape films, slides, and other film supplies."]
["30","Other Expense","30 - Other Expense","5002","Supplies","Specific Use Supplies","E5739","Educational Films","Films used for educational purposes."]
["30","Other Expense","30 - Other Expense","5002","Supplies","Specific Use Supplies","E5740","Recreational & Athletic Supplies","Costs of recreational equipment and supplies, misc. sporting goods, rafting, camping equipment. "]
["30","Other Expense","30 - Other Expense","5002","Supplies","Specific Use Supplies","E5741","Med Lab & Tech Supplies","Costs of medicine and drugs, clinical supplies, tech supplies for labs, blueprints, X-ray supplies, chemical dyes, etc. Also, cost of food, animals, and materials purchased for the purpose of making lab tests: blood and alcohol tests; analysis and experiments, diagnostic films and chart paper."]
["30","Other Expense","30 - Other Expense","5002","Supplies","Specific Use Supplies","E5743","Med Supplies - Clinical","Cost of medical supplies used in a clinic."]
["30","Other Expense","30 - Other Expense","5002","Supplies","Specific Use Supplies","E5744","Med Supplies - Lab","Medical supplies used in the lab environment."]
["30","Other Expense","30 - Other Expense","5002","Supplies","Specific Use Supplies","E5745","Med Supplies - X-Ray","Supplies only (see 5270 for services)."]
["30","Other Expense","30 - Other Expense","5002","Supplies","Specific Use Supplies","E5746","Fire/Emergency Cache Supplies","Fire and emergency supplies maintained in a cache for immediate use."]
["30","Other Expense","30 - Other Expense","5002","Supplies","Specific Use Supplies","E5747","Safety Supplies","Costs associated with providing employees with necessary safety supplies. (Examples: helmets, glasses, gloves, masks, protective clothing, and other supplies considered necessary for employee safety.)"]
["30","Other Expense","30 - Other Expense","5002","Supplies","Specific Use Supplies","E5749","Other Specific Use Supplies","All other items not specifically provided for in the above classification."]
["30","Other Expense","30 - Other Expense","5002","Supplies","Specific Use Supplies","E5750","Maps","Cost of maps purchased for use by state employees. Not for resale"]
["30","Other Expense","30 - Other Expense","5002","Supplies","Specific Use Supplies","E5754","Hazardous Material Supplies","Supplies for handling hazardous materials and waste.  Includes shipping drums, pails, coliwasas, etc."]
["30","Other Expense","30 - Other Expense","5002","Supplies","Specific Use Supplies","E5759","Conference Supplies","Supplies used for conferences"]
["30","Other Expense","30 - Other Expense","5003","Insurance ","Insurance","E5755","Fire Insurance","Insurance costs for coverage of buildings and contents."]
["30","Other Expense","30 - Other Expense","5003","Insurance ","Insurance","E5760","Liability Insurance","General, automobile and aircraft liability."]
["30","Other Expense","30 - Other Expense","5003","Insurance ","Insurance","E5765","Disability Insurance","Group life insurance premiums paid for worker's on short-term or permanent liability."]
["30","Other Expense","30 - Other Expense","5003","Insurance ","Insurance","E5766","Worker's Comp-Non Employee","The cost to provide worker's compensation for non-state employees."]
["30","Other Expense","30 - Other Expense","5003","Insurance ","Insurance","E5770","Employee Bonds","The cost of fidelity bonds on employees."]
["30","Other Expense","30 - Other Expense","5003","Insurance ","Insurance","E5775","Other Bonds","The cost of bonds on outside vendors such as those who sell permits on behalf of the state."]
["30","Other Expense","30 - Other Expense","5003","Insurance ","Insurance","E5780","Auto Insurance","Coverage for automobile comprehensive and collision."]
["30","Other Expense","30 - Other Expense","5003","Insurance ","Insurance","E5785","Aviation Insurance","The cost of coverage for aviation."]
["30","Other Expense","30 - Other Expense","5003","Insurance ","Insurance","E5790","Property Insurance","Buildings or contents property insurance, other than fire insurance."]
["30","Other Expense","30 - Other Expense","5003","Insurance ","Insurance","E5799","Other Insurance","All other insurance costs (i.e. camps, study abroad)"]
["30","Other Expense","30 - Other Expense","5004","Utilities","Utility Charges","E5855","Utilities-Electric","Charges for lighting and electric power, including standby service."]
["30","Other Expense","30 - Other Expense","5004","Utilities","Utility Charges","E5860","Utilities-Gas","Charges of natural gas services, not including physical facilities such as pipes, tanks."]
["30","Other Expense","30 - Other Expense","5004","Utilities","Utility Charges","E5865","Utilities-Garbage","Charges to remove and dispose of trash, garbage, junk, obsolete equipment or other items including landfill charges."]
["30","Other Expense","30 - Other Expense","5004","Utilities","Utility Charges","E5870","Utilities-Water","Cost of water or water services, not including physical facilities such as pipes, tanks, etc. Generally paid to a municipality, water district, or utility company."]
["30","Other Expense","30 - Other Expense","5004","Utilities","Utility Charges","E5880","Utilities-Sewer","Expense to remove and treat sewage, not including the physical facilities required."]
["30","Other Expense","30 - Other Expense","5004","Utilities","Utility Charges","E5885","Utilities-Fuel Oil","Oils used for heating or cooking purposes."]
["30","Other Expense","30 - Other Expense","5004","Utilities","Utility Charges","E5887","Utilities-Other Fuel","Coal, wood or other materials purchased as fuel."]
["30","Other Expense","30 - Other Expense","5004","Utilities","Utility Charges","E5889","Utilities-Other Utilities","All other regular, recurring charges for services in the nature of utilities. Includes charges for police and fire protection services, etc. Does not include telephone charges."]
["30","Other Expense","30 - Other Expense","5005","Rent ","Rentals & Operating Leases","E5905","Rent - Technology Equip","Rental costs or leases for computers."]
["30","Other Expense","30 - Other Expense","5005","Rent ","Rentals & Operating Leases","E5910","Rent - Machinery & Equip","Rental costs or operating leases for machinery and equipment."]
["30","Other Expense","30 - Other Expense","5005","Rent ","Rentals & Operating Leases","E5915","Rent - Office Equipment","Rental costs or operating leases for office equipment, such as renting video equipment."]
["30","Other Expense","30 - Other Expense","5005","Rent ","Rentals & Operating Leases","E5920","Rent - Motor Vehicles","Rental costs or operating leases for vehicles."]
["30","Other Expense","30 - Other Expense","5005","Rent ","Rentals & Operating Leases","E5925","Rent - Office Space","Rental costs or operating leases for buildings, grounds, parking, and other facilities including common area costs."]
["30","Other Expense","30 - Other Expense","5005","Rent ","Rentals & Operating Leases","E5935","Rent - Storage & Garage","Costs of renting or leasing storage space."]
["30","Other Expense","30 - Other Expense","5005","Rent ","Rentals & Operating Leases","E5937","F&A Exempt Offsite Rental","Rental costs or operating leases not subject to F&A recovery."]
["30","Other Expense","30 - Other Expense","5005","Rent ","Rentals & Operating Leases","E5938","Meeting/Conference Rooms","Costs for renting meeting or conference rooms on a day-by-day basis, i.e. not long term. Includes renting a room that comes with video equipment. (see E5915 for renting video equipment only)"]
["30","Other Expense","30 - Other Expense","5005","Rent ","Rentals & Operating Leases","E5940","Other Rentals and Leases","Rental and lease charges not specified in E5905-E5938. "]
["30","Other Expense","30 - Other Expense","5006","Other","Miscellaneous Expenditures","E5962","Interest Expense","Interest expense or interest paid."]
["30","Other Expense","30 - Other Expense","5006","Other","Miscellaneous Expenditures","E5965","Commission Expense","Commission fees paid."]
["30","Other Expense","30 - Other Expense","5006","Other","Miscellaneous Expenditures","E5966","Term Discounts","Discount offered to pay invoices within a certain time period."]
["30","Other Expense","30 - Other Expense","5006","Other","Miscellaneous Expenditures","E5967","Donations","Contribution to an individual or organization."]
["30","Other Expense","30 - Other Expense","5006","Other","Miscellaneous Expenditures","E5968","Federal Interest","Costs for interest paid to a federal agency."]
["30","Other Expense","30 - Other Expense","5006","Other","Miscellaneous Expenditures","E5970","Field Trips","Various charges associated with student field trips. Student group attendance of entertainment such as bowling, swimming, museums, etc. when no travel away from local area is involved. "]
["30","Other Expense","30 - Other Expense","5006","Other","Miscellaneous Expenditures","E5971","Student Travel","Costs for student travel (non-field trip). "]
["30","Other Expense","30 - Other Expense","5006","Other","Miscellaneous Expenditures","E5974","Settlements","Costs associated with settling lawsuits or other administrative law actions."]
["30","Other Expense","30 - Other Expense","5006","Other","Miscellaneous Expenditures","E5978","Recruitment","Costs for the recruitment of students that cannot be posted to another category."]
["30","Other Expense","30 - Other Expense","5006","Other","Miscellaneous Expenditures","E5979","Non-Employee Search Expenses","Costs associated with recruiting an employee."]
["30","Other Expense","30 - Other Expense","5006","Other","Miscellaneous Expenditures","E5980","Taxes & Penalty Interest","Taxes and filing fees on state-used or owned properties. Includes tax stamps and alcohol permits."]
["30","Other Expense","30 - Other Expense","5006","Other","Miscellaneous Expenditures","E5981","Assessment","Assessments against state owned or used lands for protection incidental to suppression or prevention of fires, including assessments to timber protective associations and water assessments."]
["30","Other Expense","30 - Other Expense","5006","Other","Miscellaneous Expenditures","E5983","Awards and Recognition","Costs for awards and recognition."]
["30","Other Expense","30 - Other Expense","5006","Other","Miscellaneous Expenditures","E5986","Undistributed Proc. Card Purchases","Procurement card purchases that have not been expensed at departmental level."]
["30","Other Expense","30 - Other Expense","5006","Other","Miscellaneous Expenditures","E5988","Employee Moving/Relocation","Moving and relocation fees for employees."]
["30","Other Expense","30 - Other Expense","5006","Other","Miscellaneous Expenditures","E5989","Non-State Empl Exp-1099","Charges for flat amount paid to non-state employees for expenses that are 1099 reportable. (i.e. Stipends/Honorariums)"]
["30","Other Expense","30 - Other Expense","5006","Other","Miscellaneous Expenditures","E5990","Non-State Employee Expenses","Charges for flat amount paid to non-state employees for expenses that are not 1099 reportable. (i.e. Stipends/Honorariums)"]
["30","Other Expense","30 - Other Expense","5006","Other","Miscellaneous Expenditures","E5992","Promotion","Costs of promotion or publicizing  the state, its products, or services using a professional agency or service."]
["30","Other Expense","30 - Other Expense","5006","Other","Miscellaneous Expenditures","E5993","Credit Card Discount","Credit card discount fees paid to a financial institution by the University for their cost of processing incoming credit card revenues."]
["30","Other Expense","30 - Other Expense","5006","Other","Miscellaneous Expenditures","E5994","Refunds","Amounts returned to original purchaser."]
["30","Other Expense","30 - Other Expense","5006","Other","Miscellaneous Expenditures","E5996","Royalties","Costs for royalties."]
["30","Other Expense","30 - Other Expense","5006","Other","Miscellaneous Expenditures","E5997","Athletic Recruitment","Costs for the recruitment of athletes."]
["30","Other Expense","30 - Other Expense","5006","Other","Miscellaneous Expenditures","E5998","Tickets","Costs for tickets. (i.e. festival, gala, sporting events) "]
["30","Other Expense","30 - Other Expense","5006","Other","Miscellaneous Expenditures","E5999","Misc Expenditures Other","Other miscellaneous expenses - please contact General Accounting before using. "]
["30","Other Expense","30 - Other Expense",{"$f":"\"8001\"","v":"8001"},"Bonds/GAAP","Bond/GAAP","E8100","Bond Issuance Expenses","Expenses related to bond issuances."]
["30","Other Expense","30 - Other Expense","8001","Bonds/GAAP","Bond/GAAP","E8103","Bond Escrow Expense","Expenses related to bonds."]
["30","Other Expense","30 - Other Expense","8001","Bonds/GAAP","Bond/GAAP","E8502","Loss on Disposal of Asset","Used by Asset Accounting for disposals."]
["30","Other Expense","30 - Other Expense","8001","Bonds/GAAP","Bond/GAAP","E8505","Bad Debt Expense","Used to write off uncollectible amounts."]
["30","Other Expense","30 - Other Expense","8001","Bonds/GAAP","Bond/GAAP","E8525","Equipment Depreciation Expense","Used by Asset Accounting for recording depreciation expense related to University owned equipment."]
["30","Other Expense","30 - Other Expense","8001","Bonds/GAAP","Bond/GAAP","E8526","Library Mat Depreciation Expense","Used by Asset Accounting for recording depreciation expense related to University owned library materials"]
["30","Other Expense","30 - Other Expense","8001","Bonds/GAAP","Bond/GAAP","E8528","Comp Software Amortization Expense","Used by Asset Accounting for recording amortization expense related to University owned computer software."]
["30","Other Expense","30 - Other Expense","8001","Bonds/GAAP","Bond/GAAP","E8535","Building Depreciation Expense","Used by Asset Accounting for recording depreciation expense related to University buildings."]
["30","Other Expense","30 - Other Expense","8001","Bonds/GAAP","Bond/GAAP","E8545","Other Improvement Depreciation Exp","Used by Asset Accounting for recording depreciation expense related to improvements to University property."]
["32","Participant Support","32 - Participant Support","5008","Participant Support","Participant Support","E7150","Participant Support Costs","Participant support costs - Not subject to F&A charges"]
["32","Participant Support","32 - Participant Support","5008","Participant Support","Participant Support","E7151","Participant Support - Subsistence","Participant support costs - Subsistence - Not subject to F&A charges"]
["32","Participant Support","32 - Participant Support","5008","Participant Support","Participant Support","E7152","Participant Support - Travel","Participant support costs - Travel - Not subject to F&A charges"]
["32","Participant Support","32 - Participant Support","5008","Participant Support","Participant Support","E7153","Participant Support - Stipend","Participant support costs - Stipend - Not subject to F&A charges"]
["32","Participant Support","32 - Participant Support","5008","Participant Support","Participant Support","E7154","Participant Support - Other","Participant support costs - Other - Not subject to F&A charges"]
[33,"Cost Share","33 - Cost Share",{"$f":"\"5009\"","v":"5009"},"Cost Share","Cost Share","E5991","Contra Cost Share Expenses","Used by OSP when the University bears a portion of the costs of a sponsored project."]
[33,"Cost Share","33 - Cost Share",{"$f":"\"5009\"","v":"5009"},"Cost Share","Cost Share","E5995","Cost Share Expenses","Used by OSP when the University bears a portion of the costs of a sponsored project."]
["40","$5K or > Capital Outlay ","40 - $5K or > Capital Outlay ","6001",">5K Property & Improvements","Property & Improvements","E6010",">5K Land","The cost of real estate. Includes survey, title search, legal, fiscal and other auxiliary costs required to receive title to the property. Includes the cost of permanent easement and access right to land."]
["40","$5K or > Capital Outlay ","40 - $5K or > Capital Outlay ","6001",">5K Property & Improvements","Property & Improvements","E6020",">5K Right of Way","Cost of land used for right-of-way."]
["40","$5K or > Capital Outlay ","40 - $5K or > Capital Outlay ","6001",">5K Property & Improvements","Property & Improvements","E6099",">5K Property & Improve Other","All other construction resulting in improvements having a useful life of more than two years and not otherwise classified."]
["40","$5K or > Capital Outlay ","40 - $5K or > Capital Outlay ","6101",">5K Natural Resources ","Natural Resources","E6149",">5K Natural Resources Other","Natural resources greater than $5K (livestock of all kinds and plants not primarily intended for use as food)"]
["40","$5K or > Capital Outlay ","40 - $5K or > Capital Outlay ","6151",">5K Site Developments","Site Developments","E6160",">5K Site Improvements","Cost of contractor services related to initial or additional work (other than buildings) performed upon the site and its adjacent ways. Includes contractor services used in grading, landscaping, seeding, paving, sidewalks, parking lots, fences, etc."]
["40","$5K or > Capital Outlay ","40 - $5K or > Capital Outlay ","6151",">5K Site Developments","Site Developments","E6170",">5K Site Preparation","The cost of preparing a new site for use."]
["40","$5K or > Capital Outlay ","40 - $5K or > Capital Outlay ","6151",">5K Site Developments","Site Developments","E6180",">5K Utilities","The cost of installing utilities at a site."]
["40","$5K or > Capital Outlay ","40 - $5K or > Capital Outlay ","6151",">5K Site Developments","Site Developments","E6199",">5K Site Development Other","Other site development costs not listed above."]
["40","$5K or > Capital Outlay ","40 - $5K or > Capital Outlay ","6201",">5K Buildings & Improvements","Buildings & Improvements","E6220",">5K Building","The contract price of structures housing people, equipment or materials. Includes all electrical  and plumbing equipment, all site preparation, inspection, and related services. Routine maintenance, painting and similar repairs are excluded."]
["40","$5K or > Capital Outlay ","40 - $5K or > Capital Outlay ","6201",">5K Buildings & Improvements","Buildings & Improvements","E6230",">5K Building Improvements","Contractor payments for improvements to existing buildings. Includes additions of loading docks, heating and air-conditioning equipment, refrigeration equipment and all other improvements permanently attached to or is an integral part of the building structure."]
["40","$5K or > Capital Outlay ","40 - $5K or > Capital Outlay ","6401",">5K Equipment ","Computer Equipment","E6410"," >5K Technology Equip - Office/Deptl","Personal computer equipment, e.g. desktop computers, laptops, tablets, thin clients, etc."]
["40","$5K or > Capital Outlay ","40 - $5K or > Capital Outlay ","6401",">5K Equipment ","Computer Equipment","E6411",">5K Technology Equip - Enterprise","Computers, servers, printers, etc. used for central operations, major projects, etc."]
["40","$5K or > Capital Outlay ","40 - $5K or > Capital Outlay ","6401",">5K Equipment ","Computer Equipment","E6412",">5K Technology Equip - Educational","Classroom/instructional video conferencing equipment, computers, televisions, projectors, etc."]
["40","$5K or > Capital Outlay ","40 - $5K or > Capital Outlay ","6401",">5K Equipment ","Computer Equipment","E6413",">5K Technology Equip-Infrastructure","Equipment used in data & communication networks - switches, routers, hubs, security equipment, etc.  Does not include wiring."]
["40","$5K or > Capital Outlay ","40 - $5K or > Capital Outlay ","6401",">5K Equipment ","Computer Equipment","E6499",">5K Computer Equipment Other","Other computer costs not listed above."]
["40","$5K or > Capital Outlay ","40 - $5K or > Capital Outlay ","6401",">5K Equipment ","Educational Materials & Equipment","E6510",">5K Books","Library and reference books purchased for permanent libraries, films for viewing, etc."]
["40","$5K or > Capital Outlay ","40 - $5K or > Capital Outlay ","6401",">5K Equipment ","Educational Materials & Equipment","E6519",">5K Research Text","Books purchased for research projects."]
["40","$5K or > Capital Outlay ","40 - $5K or > Capital Outlay ","6401",">5K Equipment ","Educational Materials & Equipment","E6520",">5K Educational Equipment","Cost of classroom furniture and furnishings, educational, laboratory and shop equipment, recreational apparatus and equipment"]
["40","$5K or > Capital Outlay ","40 - $5K or > Capital Outlay ","6401",">5K Equipment ","Educational Materials & Equipment","E6599",">5K Educational Other","Other education costs not listed above."]
["40","$5K or > Capital Outlay ","40 - $5K or > Capital Outlay ","6401",">5K Equipment ","Motorized Equipment","E6610",">5K Agric & Landscape Equipment","Cost of ground equipment, lawn mowers, tractors, etc. Includes all freight, accessories, and other costs to make operational for the use intended."]
["40","$5K or > Capital Outlay ","40 - $5K or > Capital Outlay ","6401",">5K Equipment ","Motorized Equipment","E6620",">5K Constr & Engr Equipment","Cost of engineering equipment, road construction and maintenance equipment, etc. Includes all freight, accessories, and other costs to make operational for the use intended."]
["40","$5K or > Capital Outlay ","40 - $5K or > Capital Outlay ","6401",">5K Equipment ","Motorized Equipment","E6630",">5K Autos & Light Trucks","Cost of motor vehicles primarily intended for transportation of people or amounts of materials. Includes all freight, accessories and other costs to make operational for the use intended."]
["40","$5K or > Capital Outlay ","40 - $5K or > Capital Outlay ","6401",">5K Equipment ","Motorized Equipment","E6640",">5K Watercraft","Cost of boats, barges, motors and associated equipment of vehicles intended for use on water. Includes all freight, accessories and other costs to make operational for the use intended."]
["40","$5K or > Capital Outlay ","40 - $5K or > Capital Outlay ","6401",">5K Equipment ","Motorized Equipment","E6650",">5K Small Motorized Equipment","Cost of small motorized equipment such as ATVs, motorcycles, snowmobiles, etc."]
["40","$5K or > Capital Outlay ","40 - $5K or > Capital Outlay ","6401",">5K Equipment ","Motorized Equipment","E6690",">5K Motorized Equip Improvements","Improvements to any motorized equipment."]
["40","$5K or > Capital Outlay ","40 - $5K or > Capital Outlay ","6401",">5K Equipment ","Motorized Equipment","E6699",">5K Other Motorized Equipment","Other motorized equipment not listed above."]
["40","$5K or > Capital Outlay ","40 - $5K or > Capital Outlay ","6401",">5K Equipment ","Office Equipment","E6710",">5K Office Furniture","The cost of office furniture such as desks, chairs, shelves, etc. Includes all freight, accessories, and other costs to make operational for the use intended. "]
["40","$5K or > Capital Outlay ","40 - $5K or > Capital Outlay ","6401",">5K Equipment ","Office Equipment","E6720",">5K Office Equipment","Cost of mechanical office appliances, including photocopiers, calculators, fax machines, etc. Includes costs for substantial improvement of estimated life. Excludes small items such as staplers, rubber stamps, wire baskets, rulers, punches, etc. Does not include computer equipment or peripherals - See E6410."]
["40","$5K or > Capital Outlay ","40 - $5K or > Capital Outlay ","6401",">5K Equipment ","Office Equipment","E6730",">5K Office Equipment Improvements","Cost of office equipment such as printers, copiers, scanners."]
["40","$5K or > Capital Outlay ","40 - $5K or > Capital Outlay ","6401",">5K Equipment ","Office Equipment","E6799",">5K Office Equipment Other","Other office equipment not listed. Does not include computer equipment or peripherals - See E6410."]
["40","$5K or > Capital Outlay ","40 - $5K or > Capital Outlay ","6401",">5K Equipment ","Specific Use Equipment","E6810",">5K Household/Laundry/Refrig Equip","Cost of household furniture and furnishings, kitchen and baking equipment, laundry, heating, refrigeration, ventilation and air Includes all freight, accessories and other costs to make operational for the use intended."]
["40","$5K or > Capital Outlay ","40 - $5K or > Capital Outlay ","6401",">5K Equipment ","Specific Use Equipment","E6830",">5K Manufacturing Equipment","Cost of machinery and equipment used in a manufacturing environment. Includes all freight, accessories, and other costs to make operational for the use intended."]
["40","$5K or > Capital Outlay ","40 - $5K or > Capital Outlay ","6401",">5K Equipment ","Specific Use Equipment","E6840",">5K Shop & Plant Equipment","Garage equipment, power plant equipment and machine shop equipment. Includes all freight, accessories, and other costs to make operational for use intended."]
["40","$5K or > Capital Outlay ","40 - $5K or > Capital Outlay ","6401",">5K Equipment ","Specific Use Equipment","E6850",">5K Medical/Surgery/Lab Equipment","Cost of medical and laboratory equipment, operating room equipment, etc. Includes all freight, accessories and other costs to make operational for the use intended."]
["40","$5K or > Capital Outlay ","40 - $5K or > Capital Outlay ","6401",">5K Equipment ","Specific Use Equipment","E6860",">5K Communication Equipment","Radio equipment, telephone systems and equipment, cellular/wireless devices, departmental conferencing equipment, etc."]
["40","$5K or > Capital Outlay ","40 - $5K or > Capital Outlay ","6401",">5K Equipment ","Specific Use Equipment","E6870",">5K Photographic Equip","Cameras, dubbing equipment, slide projectors, screens, lighting, etc. Includes all freight, accessories, and other costs to make operational for the use intended."]
["40","$5K or > Capital Outlay ","40 - $5K or > Capital Outlay ","6401",">5K Equipment ","Specific Use Equipment","E6880",">5K Recreational Equipment","The cost of recreational equipment. Includes all freight, accessories, and other costs to make operational for the use intended."]
["40","$5K or > Capital Outlay ","40 - $5K or > Capital Outlay ","6401",">5K Equipment ","Specific Use Equipment","E6890",">5K Artworks & Collections","The cost of paintings, drawings, photographs, sculptures, etc. and costume, wildlife, fossil, plant, and miscellaneous collections. Includes all freight, accessories, and other costs to make operational for the use intended."]
["40","$5K or > Capital Outlay ","40 - $5K or > Capital Outlay ","6401",">5K Equipment ","Specific Use Equipment","E6899",">5K Specific Use Equipment Other","All other specific equipment not listed above (i.e. musical intruments, trailers, etc.)"]
["45","< $5K Non-Capital Outlay","45 - < $5K Non-Capital Outlay","7610","<5K Property & Improvements","Property & Improvements","E7610","<5K Property & Improve Other ","All other construction resulting in improvements having a useful life of more than two years and not otherwise classified."]
["45","< $5K Non-Capital Outlay","45 - < $5K Non-Capital Outlay","7650","<5K Natural Resources ","Natural Resources","E7651","<5K Livestock","Livestock of all kinds to be used for experimental and breeding purposes-not primarily intended for food."]
["45","< $5K Non-Capital Outlay","45 - < $5K Non-Capital Outlay","7650","<5K Natural Resources ","Natural Resources","E7655","<5K Plants","The cost of plants, flowers, trees, etc. not primarily intended for use as food."]
["45","< $5K Non-Capital Outlay","45 - < $5K Non-Capital Outlay","7650","<5K Natural Resources ","Natural Resources","E7660","<5K Natural Resources","Other natural resource costs that do not fit within one of the categories above."]
["45","< $5K Non-Capital Outlay","45 - < $5K Non-Capital Outlay","7701","<5K Site Developments","Site Developments","E7710","<5K Site Improvements ","Cost of contractor services related to initial or additional work (other than buildings) performed upon the site and its adjacent ways. Includes contractor services used in grading, landscaping, seeding, paving, sidewalks, parking lots, fences, etc."]
["45","< $5K Non-Capital Outlay","45 - < $5K Non-Capital Outlay","7701","<5K Site Developments","Site Developments","E7715","<5K Site Development Other","Other site development costs not listed above."]
["45","< $5K Non-Capital Outlay","45 - < $5K Non-Capital Outlay","7750","<5K Buildings & Improvements","Buildings & Improvements","E7751","<5K Building","Contractor payments for construction of any roofed structure housing people, equipment or materials. Includes electrical and plumbing equipment that is an integral part of the structure. Cost also includes all site preparations, inspection and related services – except payments to attorneys. Routine maintenance, painting and similar repairs are also excluded."]
["45","< $5K Non-Capital Outlay","45 - < $5K Non-Capital Outlay","7750","<5K Buildings & Improvements","Buildings & Improvements","E7755","<5K Building Improvements","Contractor payments for improvements to existing buildings. Includes additions of loading docks, heating and air-conditioning equipment, refrigeration equipment and all other improvements permanently attached to or is an integral part of the building structure."]
["45","< $5K Non-Capital Outlay","45 - < $5K Non-Capital Outlay","7801"," <5K Equipment ","Computer Equipment","E7810","<5K Technology Equip - Office/Deptl ","Personal computer equipment, e.g. desktop computers, laptops, tablets, thin clients, etc."]
["45","< $5K Non-Capital Outlay","45 - < $5K Non-Capital Outlay","7801"," <5K Equipment ","Computer Equipment","E7815","<5K Technology Equip - Enterprise","Computers, servers, printers, etc. used for central operations, major projects, etc."]
["45","< $5K Non-Capital Outlay","45 - < $5K Non-Capital Outlay","7801"," <5K Equipment ","Computer Equipment","E7820","<5K Technology Equip - Educational","Classroom/instructional video conferencing equipment, computers, televisions, projectors, etc."]
["45","< $5K Non-Capital Outlay","45 - < $5K Non-Capital Outlay","7801"," <5K Equipment ","Computer Equipment","E7825","<5K Technology Equip-Infrastructure","Equipment used in data & communication networks - switches, routers, hubs, security equipment, etc.  Does not include wiring"]
["45","< $5K Non-Capital Outlay","45 - < $5K Non-Capital Outlay","7801"," <5K Equipment ","Computer Equipment","E7830","<5K Computer Equipment Other ","Other computer costs not listed above."]
["45","< $5K Non-Capital Outlay","45 - < $5K Non-Capital Outlay","7801"," <5K Equipment ","Educational Materials & Equipment","E7851","<5K Books","Library and reference books purchased for permanent libraries, films for viewing, etc."]
["45","< $5K Non-Capital Outlay","45 - < $5K Non-Capital Outlay","7801"," <5K Equipment ","Educational Materials & Equipment","E7855","<5K Research Text","Books purchased for research projects."]
["45","< $5K Non-Capital Outlay","45 - < $5K Non-Capital Outlay","7801"," <5K Equipment ","Educational Materials & Equipment","E7860","<5K Educational Equipment","Cost of classroom furniture and furnishings, educational, laboratory and shop equipment, recreational apparatus and equipment"]
["45","< $5K Non-Capital Outlay","45 - < $5K Non-Capital Outlay","7801"," <5K Equipment ","Educational Materials & Equipment","E7865","<5K Educational Other","Other education costs not listed above."]
["45","< $5K Non-Capital Outlay","45 - < $5K Non-Capital Outlay","7801"," <5K Equipment ","Motorized Equipment","E7910","<5K Agric & Landscape Equipment","Cost of grounds equipment, lawn mowers, tractors, etc. Includes all freight, accessories, and other costs to make operational for the use intended."]
["45","< $5K Non-Capital Outlay","45 - < $5K Non-Capital Outlay","7801"," <5K Equipment ","Motorized Equipment","E7915","<5K Constr & Engr Equipment  ","Costs of engineering equipment, road construction and maintenance equipment, etc. Includes all freight, accessories, and other costs to make the vehicle operational for the use intended."]
["45","< $5K Non-Capital Outlay","45 - < $5K Non-Capital Outlay","7801"," <5K Equipment ","Motorized Equipment","E7920","<5K Autos & Light Trucks ","Cost of motor vehicles primarily intended for transportation of people or small amounts of materials. Includes all freight, accessories, and other costs to make the vehicle operational for the use intended (use E5620 for vehicle repair and maintenance supplies)."]
["45","< $5K Non-Capital Outlay","45 - < $5K Non-Capital Outlay","7801"," <5K Equipment ","Motorized Equipment","E7925","<5K Watercraft","Cost of boats, barges, motors and associated equipment of vehicles intended for use on water. Includes all freight, accessories and other costs to makeoperational for the use intended."]
["45","< $5K Non-Capital Outlay","45 - < $5K Non-Capital Outlay","7801"," <5K Equipment ","Motorized Equipment","E7930","<5K Small Motorized Equipment","Cost of small motorized equipment such as ATVs, motorcycles, snowmobiles, etc."]
["45","< $5K Non-Capital Outlay","45 - < $5K Non-Capital Outlay","7801"," <5K Equipment ","Motorized Equipment","E7935","<5K Motorized Equip Improvements","Improvements to the above classes of equipment."]
["45","< $5K Non-Capital Outlay","45 - < $5K Non-Capital Outlay","7801"," <5K Equipment ","Motorized Equipment","E7940","<5K Motorized Equipment Other ","Other motorized equipment."]
["45","< $5K Non-Capital Outlay","45 - < $5K Non-Capital Outlay","7801"," <5K Equipment ","Office Equipment","E7951","<5K Office Furniture","The cost of office furniture such as desks, chairs, shelves, etc. Includes all freight, accessories, and other costs to make operational for the use intended. "]
["45","< $5K Non-Capital Outlay","45 - < $5K Non-Capital Outlay","7801"," <5K Equipment ","Office Equipment","E7955","<5K Office Equipment","Cost of mechanical office appliances, including photocopiers, calculators, fax machines, etc. Includes costs for substantial improvement of estimated life. Excludes small items such as staplers, rubber stamps, wire baskets, rules, punches, etc."]
["45","< $5K Non-Capital Outlay","45 - < $5K Non-Capital Outlay","7801"," <5K Equipment ","Office Equipment","E7960","<5K Office Equipment Other","Other office equipment not listed. Does not include computer equipment or peripherals - See E7810."]
["45","< $5K Non-Capital Outlay","45 - < $5K Non-Capital Outlay","7801"," <5K Equipment ","Specific Use Equipment","E7991","<5K Household/Laundry/Refrig Equip","Cost of household furniture and furnishings, kitchen and baking equipment, laundry, heating, refrigeration, ventilation and air conditioning, floor rug equipment. Includes all freight, accessories and other costs to make operational for the use intended."]
["45","< $5K Non-Capital Outlay","45 - < $5K Non-Capital Outlay","7801"," <5K Equipment ","Specific Use Equipment","E7992","<5K Manufacturing Equipment","Cost of machinery and equipment used in a manufacturing environment. Includes all freight, accessories, and other costs to make operational for the use intended."]
["45","< $5K Non-Capital Outlay","45 - < $5K Non-Capital Outlay","7801"," <5K Equipment ","Specific Use Equipment","E7993","<5K Shop & Plant Equipment","Automotive/garage equipment, power plant equipment, and machine shop equipment. Includes all freight, accessories, and other costs to make operational for the use intended."]
["45","< $5K Non-Capital Outlay","45 - < $5K Non-Capital Outlay","7801"," <5K Equipment ","Specific Use Equipment","E7994","<5K Medical/Surgery/Lab Equipment","Cost of medical and laboratory equipment, operating room equipment, etc. Includes all freight, accessories and other costs to make operational for the use intended."]
["45","< $5K Non-Capital Outlay","45 - < $5K Non-Capital Outlay","7801"," <5K Equipment ","Specific Use Equipment","E7995","<5K Communication Equipment","Radio equipment, telephone systems and equipment, cellular/wireless devices, departmental conferencing equipment, etc."]
["45","< $5K Non-Capital Outlay","45 - < $5K Non-Capital Outlay","7801"," <5K Equipment ","Specific Use Equipment","E7996","<5K Photographic Equipment","Cameras, dubbing equipment, slide projectors, screens, lighting, etc. Includes all freight, accessories, and other costs to make operational for the use intended."]
["45","< $5K Non-Capital Outlay","45 - < $5K Non-Capital Outlay","7801"," <5K Equipment ","Specific Use Equipment","E7997","<5K Recreational Equipment ","The cost of recreational equipment (treadmills, elipticals, etc.). Includes all freight, accessories, and other costs to make operational for the use intended."]
["45","< $5K Non-Capital Outlay","45 - < $5K Non-Capital Outlay","7801"," <5K Equipment ","Specific Use Equipment","E7998","<5K Artwork & Collections    ","The cost of paintings, drawings, photographs, sculptures, etc. and costume, wildlife, fossil, plant, and miscellaneous collections. Includes all freight, accessories, and other costs to make operational for the use intended."]
["45","< $5K Non-Capital Outlay","45 - < $5K Non-Capital Outlay","7801"," <5K Equipment ","Specific Use Equipment","E7999","<5K Specific Use Equipment Other","All other specific use equipment not listed above (i.e. musical instruments, trailers, etc)."]
[50,"Reserve","50 - Reserve",{"$f":"\"9999\"","v":"9999"},"Revenue Over/Under Expenses","Budget Office","E9999","Revenue Over/Under Expenses","Used for Budget Office purposes only."]
[60,"Overhead","60 - Overhead",{"$f":"\"5982\"","v":"5982"},"Facilities and Admin Expense","F & A","E5982","Facilities and Admin Expense","Used to cover additional expenses the University incurs to administer sponsored projects, but which cannot easily be directly assessed to a specific award."]
["70","Trustee/Benefits","70 - Trustee/Benefits","7001","Awards, Contributions and Claims","Awards, Contributions and Claims","E7060","Prizes & Awards","Prizes and awards payments per IRS 1099-MISC box 3 requirements. Do NOT include prizes and awards paid to your employees."]
["70","Trustee/Benefits","70 - Trustee/Benefits","7001","Awards, Contributions and Claims","Awards, Contributions and Claims","E7099","Other","Other Trustee/Benefits not specified. "]
["70","Trustee/Benefits","70 - Trustee/Benefits","7101","Educational & Training Assistance","Educational & Training Assistance","E7110","Scholarship & Prizes","Payments by the State to recipients of scholarships and fellowships."]
["70","Trustee/Benefits","70 - Trustee/Benefits","7101","Educational & Training Assistance","Educational & Training Assistance","E7111","Prior Year Scholarships & Prizes","Payments by the State to recipients of scholarships and fellowships for the prior year."]
["70","Trustee/Benefits","70 - Trustee/Benefits","7101","Educational & Training Assistance","Educational & Training Assistance","E7112","Athletic Endowed Scholarship","Payments of endowed scholarships for athletic recipients."]
["70","Trustee/Benefits","70 - Trustee/Benefits","7101","Educational & Training Assistance","Educational & Training Assistance","E7130","Tuition & Training Assistance","Payments by the State to recipients of training and tuition aids."]
["70","Trustee/Benefits","70 - Trustee/Benefits","7101","Educational & Training Assistance","Educational & Training Assistance","E7140","Tuition & Fees -  Grad Assistants","Payments of tuition and fees to Graduate Assistants."]
["70","Trustee/Benefits","70 - Trustee/Benefits","7001","Educational & Training Assistance","Educational & Training Assistance","E7199","Educational & Training Asst Other","Educational & Training Asst Other"]
["70","Trustee/Benefits","70 - Trustee/Benefits","7501","Miscellaneous Payments as Agent","Miscellaneous Payments as Agent","E7510","Cost of P&I Cancelled","Used by Student Accounts."]
["70","Trustee/Benefits","70 - Trustee/Benefits","7501","Miscellaneous Payments as Agent","Miscellaneous Payments as Agent","E7521","Payments to Indiv-Non 1099 Report","Payments to Indiv-Non 1099 Report"]
["70","Trustee/Benefits","70 - Trustee/Benefits","7501","Miscellaneous Payments as Agent","Miscellaneous Payments as Agent","E7599","Agency Expense Clearing Account","Other pass-through payments not listed above. Used by Student Accounts."]

{"sheet":"Exp. Lookup Tool Final 3-01-19","index":1,"n_rows":366,"n_cols":5,"rows_kept":366,"cut":false,"hidden":false,"merged":[]}
[]
[]
[]
[]
[]
[]
[]
[]
[]
[]
[]
[]
[]
[]
[]
[]
[]
[]
[]
[]
[]
[]
[]
[null,"Primary Expense Cat & Title","Expense Codes","Expense Code Titles","Description "]
[null,"10 - Salaries","E4105","Faculty  ","Salaries paid to regular certified full time faculty."]
[null,"10 - Salaries","E4106","Staff  ","Salaries paid to regular certified full time staff."]
[null,"10 - Salaries","E4107","Sal-Admin Increment","Administrative increment/stipend (on top of base salary) for admin type positions (e.g. department chair)."]
[null,"10 - Salaries","E4108","Summer Salary","Salaries paid for summer appointments."]
[null,"10 - Salaries","E4109","IA/GA Salary ","Salaries paid to Graduate, Research and Teaching/Support Assistants."]
[null,"10 - Salaries","E4121","Employee Moving and Relocation","Reimbursements for qualified moving expenses for newly hired employees (see APM 75.38 for details)."]
[null,"10 - Salaries","E4140","Shift Differential","Salaries paid to employees who work 50% or more of their assigned hours between 6:00 p.m. and 7:00 a.m. Leave hours taken shall be regarded as having been assigned during the same hours that the employee would have worked."]
[null,"10 - Salaries","E4175","Overtime - Covered by FLSA","Salaries paid to employees for earnings in excess of regular work week."]
[null,"10 - Salaries","E4180","Overtime - Exempt from FLSA","Salaries paid to employees for earnings in excess of the regular work week but not governed by FLSA."]
[null,"10 - Salaries","E4190","Compensatory Leave Balances","Salaries paid to employees who have worked more than 40 hours per week."]
[null,"10 - Salaries","E4195","Terminal Leave Payout",":)"]
[null,"11 - Fringe Benefits","E4205","Life Insurance","Cost of employee group life insurance premiums. Does not include the employee's share paid directly by employees."]
[null,"11 - Fringe Benefits","E4210","Health Insurance","State's contribution for group accident and health insurance for employees. Does not include the share withheld as payroll deductions or otherwise paid by employees."]
[null,"11 - Fringe Benefits","E4211","Flex Benefit Admin Fees",":)"]
[null,"11 - Fringe Benefits","E4215","Workers Compensation","The cost to provide worker's compensation coverage for state employees. Use only for premium payments not for compensation benefits."]
[null,"11 - Fringe Benefits","E4225","Retirement Contribution","Employer's contribution to PERSI. Do not include employees' share withheld as payroll deductions."]
[null,"11 - Fringe Benefits","E4230","Sick Leave Reserve","Payment to the Retirement System of one half the sick leave accrued after 7/1/76 to be used for retiree health insurance up to the current maximum."]
[null,"11 - Fringe Benefits","E4232","IH Sick Leave/Annual Leave Reserve",":)"]
[null,"11 - Fringe Benefits","E4245","FICA Medicare","Employer's contribution to Medicare."]
[null,"11 - Fringe Benefits","E4255","Unemployment Insurance","Employer's contribution for unemployment insurance."]
[null,"11 - Fringe Benefits","E4260","FICA","Employer's contribution for social security."]
[null,"11 - Fringe Benefits","E4265","EAP","Employer's contribution for the Employee Assistance Program."]
[null,"11 - Fringe Benefits","E4275","Waivers Reclass - GEN ACCT USE ONLY","General Accounting use only - to reclassify tuition waivers. "]
[null,"11 - Fringe Benefits","E4280","Faculty CFR Benefit Expense","Faculty Consolidated Fringe Rate Benefit Expense - CFR."]
[null,"11 - Fringe Benefits","E4281","Staff CFR Benefit Expense","Staff Consolidated Fringe Rate Benefit Expense - CFR."]
[null,"11 - Fringe Benefits","E4282","Student CFR Benefit Expense","Student Consolidated Fringe Rate Benefit Expense - CFR."]
[null,"11 - Fringe Benefits","E4283","Temporary CFR Benefit Expense ","Temporary Employee Consolidated Fringe Rate Benefit Expense - CFR."]
[null,"11 - Fringe Benefits","E4289","CFR Expense Adj",":)"]
[null,"11 - Fringe Benefits","E4291","Annual Leave","Employer's liability for annual leave."]
[null,"11 - Fringe Benefits","E4297","Est Outstanding Liability Reserve","For incurred-but-not-paid (IBNP) adjustments to the health plan. Benefits use only."]
[null,"11 - Fringe Benefits","E4298","Taxable Housing Stipend",":)"]
[null,"11 - Fringe Benefits","E4299","Other Benefits","Used by Human Resources for benefit related costs (e.g. ASC fees)."]
[null,"12 - Temporary Help","E4110","Temporary Employee","Salaries paid to short-term employees. Generally less than 3 months."]
[null,"12 - Temporary Help","E4112","Communication Stipend","Stipend to compensate employees for use of mobile communication devices used frequently for University business (approval required)."]
[null,"12 - Temporary Help","E4113","Auto Allowance","Non-salary reimbursement for car stipend."]
[null,"12 - Temporary Help","E4135","Temporary Student","Payment for students employed as either part-time or temporary at UI."]
[null,"12 - Temporary Help","E4145","Temporary Faculty","Payment for faculty employed as either part-time or temporary at UI."]
[null,"20 - Travel","E5352","Refreshments & Meals","Refreshments and meals for department-sponsored meetings and trainings when in conjunction with travel."]
[null,"20 - Travel","E5360","Personal Vehicle - In-State","Reimbursement of per mile approved rate for in-state use of private vehicles, parking fees, and tolls."]
[null,"20 - Travel","E5364","Personal Vehicle - Out-of-USA","Reimbursement of per mile approved rate for out-of-USA use of private vehicles, parking fees, and tolls."]
[null,"20 - Travel","E5365","Personal Vehicle - Out-of-State","Reimbursement of per mile approved rate for out-of-state use of private vehicles, parking fees, and tolls."]
[null,"20 - Travel","E5367","Rental Vehicles - In-State","Costs incurred when renting a vehicle from a rental agency on a day to day basis for in state use. Includes gas, oil, parking, etc."]
[null,"20 - Travel","E5368","Rental Vehicles - Out-of-State","Costs incurred when renting a vehicle from a rental agency on a day to day basis for out of state use. Includes gas, oil, parking, etc"]
[null,"20 - Travel","E5369","Rental Vehicles - Out-of-USA","Costs incurred when renting a vehicle from a rental agency on a day to day basis for out of USA use. Includes gas, oil, parking, etc."]
[null,"20 - Travel","E5371","Motor Pool Vehicle - In-State","Cost of U of I motor pool vehicles used for travel in state"]
[null,"20 - Travel","E5372","Motor Pool Vehicle - Out-of-State","Cost of U of I motor pool vehicles used for travel out of state."]
[null,"20 - Travel","E5373","Motor Pool Vehicle - Out-of-USA","Cost of U of I motor pool vehicles used for travel out of USA."]
[null,"20 - Travel","E5379","Airfare - Non-USA","Aircraft commercial flight to foreign country. Normally reimbursement is limited to the lowest cost for passage. Includes tickets and boarding fees. "]
[null,"20 - Travel","E5380","Airfare - In-State","Aircraft commercial flight to an Idaho destination. Normally reimbursement is limited to the lowest cost for passage. Includes tickets and boarding fees.  "]
[null,"20 - Travel","E5381","Airfare - Out-of-State","Aircraft commercial flight to an out-of-state destination. Normally reim - bursement is limited to the lowest cost for passage. Includes tickets and boarding fees."]
[null,"20 - Travel","E5382","State Aircraft - In-State","The cost of traveling by state owned aircraft in-state."]
[null,"20 - Travel","E5383","State Aircraft - Out-of-State","The cost of traveling by state owned aircraft out-of-state."]
[null,"20 - Travel","E5384","Chartered Aircraft - In-State","The cost of traveling by chartered aircraft in-state. Should be on Risk Management approval list."]
[null,"20 - Travel","E5385","Chartered Aircraft - Out-of-State","The cost of traveling by chartered aircraft out-of-state. Should be on Risk Management approval list."]
[null,"20 - Travel","E5386","Employee Aircraft - In-State","The cost of employee piloted aircraft in-state. Refer to state travel policy for rate."]
[null,"20 - Travel","E5387","Employee Aircraft - Out-of-State","The cost of employee piloted aircraft out-of-state. Refer to state travel policy for rate."]
[null,"20 - Travel","E5390","President Spousal Travel","Cost of travel for the President's Spouse"]
[null,"20 - Travel","E5391","Ground Transportation - In-State","Cost of taxi, bus, limousine, or other public land travel incurred by employees on state business within the state."]
[null,"20 - Travel","E5392","Ground Transportation - Out-of-State","Cost of taxi, bus, limousine, or other public land travel incurred by employees on state business outside the state."]
[null,"20 - Travel","E5393","Ground Transportation - Non-USA","Cost of taxi, bus, limousine, or other public land travel incurred by employees on state business out of the USA."]
[null,"20 - Travel","E5395","Telephone/Fax Charges","Cost of telephone/ fax charges while in travel status. "]
[null,"20 - Travel","E5396","Per diem - In-State","Cost of meals, gratuities, and related charges for state employees in-state. Rate is based on where the traveler is spending the night."]
[null,"20 - Travel","E5397","Per diem - Out-of-State","Cost of meals, gratuities, and related charges for state employees out-of-state. Rate is based on where the traveler is spending the night."]
[null,"20 - Travel","E5398","Per diem - Non-USA","Cost of meals, gratuities, and related charges for state employees out-of-USA. Rate is based on where the traveler is spending the night."]
[null,"20 - Travel","E5399","Other Employee Travel","Other allowable miscellaneous employee travel costs, including laundry, small miscellaneous costs & parking for state vehicles."]
[null,"30 - Other Expense","E5005","Freight","Freight, etc. Moving services (See E4121 for employee moving)."]
[null,"30 - Other Expense","E5010","Media Service","Costs paid for communications media services (text messaging campaigns, website hosting)."]
[null,"30 - Other Expense","E5020","Postage & Mailing","Cost of stamps, stamped envelopes, postage meter charges, letter registry, package insurance, post office box rentals, etc."]
[null,"30 - Other Expense","E5023","Express Mail","Cost of hand-carried mail services, such as express mail or messenger services (USPS, FedEx, UPS)."]
[null,"30 - Other Expense","E5025","Printing & Binding","Services for printing of annual reports, bulletins, law, and special reports (excludes photocopying). Services for bookbinding and library bindings."]
[null,"30 - Other Expense","E5029","Network and Data Services","Costs for network and data services, installation and removal."]
[null,"30 - Other Expense","E5030","Telecommunications","Costs for telephone and cellular/wireless services, line charges, installations, activation fees, etc."]
[null,"30 - Other Expense","E5035","Photographic Service","Cost of taking photographs, developing film, making prints, and related services only (see E5735 for supplies)"]
[null,"30 - Other Expense","E5045","Photocopy Service","Cost to make copies of documents on a per item basis."]
[null,"30 - Other Expense","E5049","Journal Publication Costs","Costs to produce journals (copyrights, publication fees)."]
[null,"30 - Other Expense","E5055","Dues/Memberships","Dues/memberships for officials and employees. Includes professional dues paid, if related to their responsibilities. "]
[null,"30 - Other Expense","E5060","Subscriptions","Subscriptions to publications used by employees to stay current in their field, such as trade journals, newspapers, magazines, and other periodicals. Includes continuous tax, rate, legal, and other technical service subscriptions. Includes hard copy, web-based subscriptions, or on disks."]
[null,"30 - Other Expense","E5070","Conference/Registration Fees","Tuition and registration payments made on behalf of employees who have registered in schools, colleges, or universities. Charges for tuition and registration in seminars, conferences, and training sessions. Instructor fees."]
[null,"30 - Other Expense","E5071","Training Services","Services used for employee training. "]
[null,"30 - Other Expense","E5080","Licensing/Certificates","Licensing or certification costs for employees who must obtain/maintain professional licenses and/or certifications as a requirement of their job."]
[null,"30 - Other Expense","E5110","Laundry Service","Service rendered by laundries and dry cleaners for cleaning of such items as uniforms, rugs, drapes, etc. (See E5399 for employee travel cost)"]
[null,"30 - Other Expense","E5115","Janitorial & Sanitation","Charges for janitorial services."]
[null,"30 - Other Expense","E5120","Medical Service","The cost of physical exams, doctors, nurses, and other medical fees required for an employee in state service. Outside medical care and hospitalization for non-state employees and students; dental work, optical glasses, etc."]
[null,"30 - Other Expense","E5135","Group Organizational Membership","Cost for membership in or subscriptions to state, county and other organizations for a state agency. Usually a large payment that includes receiving miscellaneous services or access to an organization’s database."]
[null,"30 - Other Expense","E5150","Game Management","Costs to manage sporting activities (Athletics only)"]
[null,"30 - Other Expense","E5151","Game Guarantees","Athletic Department use only. "]
[null,"30 - Other Expense","E5152","All Other Services","Other general services not otherwise specified. Generally only used by Facilities."]
[null,"30 - Other Expense","E5153","Services for Users","Miscellaneous services. "]
[null,"30 - Other Expense","E5154","Parking Permits","Cost to purchase a parking permit by a university department"]
[null,"30 - Other Expense","E5155","Auditing Service","Fees charged for examination, review and reporting of financial accounts."]
[null,"30 - Other Expense","E5160","Accounting Service","Fees charged for accounting services "]
[null,"30 - Other Expense","E5166","Legal/Notary Public","Fees paid to law firms not on retainer or lawyers for interpretation or advice relating to legal matters."]
[null,"30 - Other Expense","E5169","Interpreters/Translation","Fees paid for interpreters and translation fees"]
[null,"30 - Other Expense","E5170","Consultants","Fees for services paid to an expert who is not a state employee"]
[null,"30 - Other Expense","E5171","Grants Subcontracts < $25,000","Subcontracts on 22 funds for less than $25,000"]
[null,"30 - Other Expense","E5172","Grants Subcontracts > $25,000","Subcontracts on 22 funds for more than $25,000"]
[null,"30 - Other Expense","E5177","Program Fees","Costs for program fees. "]
[null,"30 - Other Expense","E5178","OSP F&A Distributions","Office of Sponsored Programs F&A Distribution."]
[null,"30 - Other Expense","E5180","Promotion & Publicity","Costs of promotion or publicizing the state, its products, or services using a professional agency or service."]
[null,"30 - Other Expense","E5190","Advertising","Legal advertising, notice of bid letting, certified affidavit advertisement in newspapers, employment ads, or other legal publications."]
[null,"30 - Other Expense","E5191","Architectural & Engineering","Fees for services paid to an expert who is not a state employee for design, supervisory or construction costs."]
[null,"30 - Other Expense","E5195","Conferences and Events","Costs of conferences and events (see E5938 for renting meeting rooms)."]
[null,"30 - Other Expense","E5196","Conferences & Events Equip Services","Cost of services for conferences and events equipment (not supplies)."]
[null,"30 - Other Expense","E5199","Other Professional Service","Professional service not specified above."]
[null,"30 - Other Expense","E5205","R&M Svcs-Building (Labor)","Services associated with building repair such as cost of maintenance labor (excluding janitorial services), if the service is performed by non-State employees or by another agency. Per the IRS, services includes payment for parts or materials used to perform service, which could include charges for building materials such as lumber, millwork, roofing, building stone and brick, electrical fittings and fixtures, plumbing and heating, building hardware installation, painting, glazing supplies, and structural steel installation. Includes charges for maintenance agreements and building fire extinguisher maintenance."]
[null,"30 - Other Expense","E5206","R&M Svcs-Elevator","Cost of repair and maintenance for elevators, if the service is performed by persons outside the University or by another agency. "]
[null,"30 - Other Expense","E5210","R&M Svcs-Work Orders","Facility work orders for repair and maintenance."]
[null,"30 - Other Expense","E5215","R&M Svcs-Land","Services for minor non-routine landscaping or general minor improvements of the grounds."]
[null,"30 - Other Expense","E5220","R&M Svcs-Machinery & Equipment","Services associated with repairing or maintaining machinery and equipment."]
[null,"30 - Other Expense","E5225","R&M Svcs-Office Equipment","Services associated with repairing or maintaining office equipment."]
[null,"30 - Other Expense","E5230","R&M Svcs-Vehicles","Services associated with vehicle repair and maintenance, and emission testing."]
[null,"30 - Other Expense","E5235","R&M Svcs - Technology Equipment","Cost of hardware, labor, or maintenance for desktop computers, laptops, tablets, thin clients, etc. performed by service providers, contractors or antoher state agency. Includes hardware maintenance agreements. "]
[null,"30 - Other Expense","E5240","R&M Svcs-Technology Infrastructure","Services associated with technology infrastructure."]
[null,"30 - Other Expense","E5250","R&M Svcs-Other","Other repair & maintenance services not specified above."]
[null,"30 - Other Expense","E5299","Other Administrative Services","Other administrative services not included above."]
[null,"30 - Other Expense","E5307","Analytical Services","Costs associated with analysis of data."]
[null,"30 - Other Expense","E5310","Technology - Services","Service provider costs for data networks, Internet, video, security applications, etc. Includes installation and access costs and network membership fees.  Does not include telephone service - see E5030."]
[null,"30 - Other Expense","E5315","Technology Infrastructure","Costs for technology infrastructure installations, access fees, pahtways, infrastructure leases, exterior and in-building data cabling/wiring, wall plates, etc."]
[null,"30 - Other Expense","E5320","Software/Applications - Individual","Costs associated with software application licensing, subscriptions, certificates, maintenance, and development for an individual's use. "]
[null,"30 - Other Expense","E5330","Software/Applications - College/Dep","Costs associated with application licensing, subscriptions, certificates, maintenance, and development for a college/division, or departmental use. "]
[null,"30 - Other Expense","E5340","Software/Applications - Enterprise","Costs associated with sofware application licensing, subscriptions, certificates, maintenance, and development for university-wide use. "]
[null,"30 - Other Expense","E5345","Testing/Grading/Inspecting","Costs associated with testing, grading, or inspection work such as veterinary services, stock registration, brand recording, inspection fees, construction testing, water quality, lab services, etc. charges)."]
[null,"30 - Other Expense","E5350","Other Technical Services","Other technical services not included elsewhere. (see E5560 for technology supplies)"]
[null,"30 - Other Expense","E5410","Office and Administrative Supplies","Paper and paper products for photocopiers, stationery, business cards. Includes rubber stamps and stamp pads, printer ink, and all other supplies purchased for direct office use. "]
[null,"30 - Other Expense","E5420","Non-Capital Office Equipment","Costs for office equipment not to be recorded to capital outlay."]
[null,"30 - Other Expense","E5430","Consumable Water ","Bottled water purchased from Culligan, Idaho Ice, etc."]
[null,"30 - Other Expense","E5465","Gasoline","Cost of gasoline used in motor-driven equipment."]
[null,"30 - Other Expense","E5470","Oil & Lubricants","Cost of oils, grease, and other lubricants used in motor-driven equipment."]
[null,"30 - Other Expense","E5480","Diesel ","Cost of diesel fuel used in motor-driven equipment."]
[null,"30 - Other Expense","E5495","Vehicle License/Registration/Plates","Cost associated with state vehicles or vehicle pools including state vehicle registration, plates, transfers, and fuel card fees."]
[null,"30 - Other Expense","E5500","Other Fuel & Lubricants","Cost of other energy supplies used in motor-driven equipment."]
[null,"30 - Other Expense","E5515","Resale-Raw Materials","Purchases for use in the manufacturing of articles for resale. "]
[null,"30 - Other Expense","E5520","Resale-Merchandise","Purchases of items or goods for the purpose of resale to public without further processing"]
[null,"30 - Other Expense","E5521","Resale-Books-Text","Purchase of textbooks for resale. Generally only used by the VandalStore."]
[null,"30 - Other Expense","E5522","Resale-Books-Trade","Purchase of trade books for resale. Generally only used by the VandalStore."]
[null,"30 - Other Expense","E5523","Resale-Computer Supplies","Purchase of computer supplies for resale. Generally only used by the VandalStore."]
[null,"30 - Other Expense","E5524","Resale-Course Packets","Purchase of course packets for resale. Generally only used by the VandalStore."]
[null,"30 - Other Expense","E5525","Resale-School Supplies","Purchase of school supplies for resale. Generally only used by the VandalStore."]
[null,"30 - Other Expense","E5526","Resale-General Supplies","Purchase of general supplies for resale. Generally only used by the VandalStore."]
[null,"30 - Other Expense","E5527","Resale-Computer Hardware","Purchase of computer hardware for resale.  Generally only used by the VandalStore."]
[null,"30 - Other Expense","E5528","Resale-Computer Software","Purchase of computer software for resale.  Generally only used by the VandalStore."]
[null,"30 - Other Expense","E5529","Resale-Sundries","Purchase of miscellaneous, small items for resale. Generally only used by the VandalStore"]
[null,"30 - Other Expense","E5530","Resale-Packing & Shipping","Cost of freight to point of use or sale for resale items."]
[null,"30 - Other Expense","E5550","Resale-Other","Direct expense of handling, storing, or processing goods that will be resold not listed above.  Generally only used by the VandalStore."]
[null,"30 - Other Expense","E5560","Technology - Supplies","Computer cables, adapters, keyboards, mouse, power cords, storage media, microphones, etc. "]
[null,"30 - Other Expense","E5610","R&M Sup-Bldg Contracts","Charges for items associated with building repair such as lumber, millwork, roofing, building brick, electrical fittings and fixtures, plumbing and heating parts; building hardware; paint supplies; structural steel."]
[null,"30 - Other Expense","E5614","R&M Sup-Bldg Material","Materials needed to make improvements on buildings."]
[null,"30 - Other Expense","E5615","R&M Sup-Land","For supplies purchased independently from any services. Materials needed to make improvements to the land such as shrubs, trees, irrigation supplies, fertilizers and soil conditioners."]
[null,"30 - Other Expense","E5620","R&M Sup-Vehicle","For supplies purchased independently from any services. Charges for supplies associated with vehicle repair and maintenance."]
[null,"30 - Other Expense","E5625","R&M Sup-Office Equipment","For supplies purchased independently from any services. Charges for supplies associated with office equipment repair and maintenance."]
[null,"30 - Other Expense","E5630","R&M Sup-Machinery & Equipment","For supplies purchased independently from any services. Charges for supplies associated with machinery and equipment repair and maintenance."]
[null,"30 - Other Expense","E5635","R&M Sup-Technology Equip","For supplies purchased independently from any services. Charges for supplies associated with computer equipment repair, upgrades and maintenance."]
[null,"30 - Other Expense","E5640","R&M Sup-Technology Infrastructure","For supplies purchased independently from any services for minor technology infrastructure repairs and maintenance."]
[null,"30 - Other Expense","E5650","R&M Sup-Other","For supplies purchased independently from any services. Charges for other repair and maintenance supplies not listed above."]
[null,"30 - Other Expense","E5670","Food","Bulk food supplies, including meat, dairy and produce."]
[null,"30 - Other Expense","E5671","Refreshments & Meals - Internal","Refreshments and meals for department-sponsored meetings and training as defined by the Idaho State Travel Policy."]
[null,"30 - Other Expense","E5690","Linen","Cost of blankets, linens, etc."]
[null,"30 - Other Expense","E5695","Housekeeping/Janitor Supplies","Cost of utensils, tableware, cleaning supplies, exterminating supplies."]
[null,"30 - Other Expense","E5698","Other Unallowable Expenditures","Miscellaneous charges not allowed under Federal A-21 contract guidelines."]
[null,"30 - Other Expense","E5699","Other Instit & Residential Supplies","Other institutional and residential supplies."]
[null,"30 - Other Expense","E5703","Animal Bedding Costs","Animal bedding costs (Hay, Wood chips, paper)."]
[null,"30 - Other Expense","E5704","Animal Breeding Supplies","Cost of animal breeding supplies."]
[null,"30 - Other Expense","E5705","Forage & Feed","Cost of forage and feed grain, bedding, seeds, fertilizer, pasture, etc involved with agricultural activities."]
[null,"30 - Other Expense","E5706","Seed","Seed involved with agricultural activities."]
[null,"30 - Other Expense","E5707","Ag Fertilizers","Fertilizers involved with agricultural activities."]
[null,"30 - Other Expense","E5708","Animal Health Expenses","Cost of health related charges in the care of animals."]
[null,"30 - Other Expense","E5709","Ag Chemicals","Chemicals involved with agricultural activities."]
[null,"30 - Other Expense","E5710","Tools","Cost of minor tools such as shovels, hammers, saws, etc."]
[null,"30 - Other Expense","E5711","Animal Boarding","Cost of boarding animals."]
[null,"30 - Other Expense","E5715","Employee Uniforms/Clothing","Cost of uniforms and clothing for employees."]
[null,"30 - Other Expense","E5720","Educational Supplies","Books and supplies; educational and recreational supplies used for instruction."]
[null,"30 - Other Expense","E5723","Research Animals","Animals for research purposes."]
[null,"30 - Other Expense","E5724","Research Supplies","Supplies needed to do research."]
[null,"30 - Other Expense","E5725","Field Supplies","Supplies needed to support field studies, such as snowshoes, skis, sleeping bags, tents, tarpaulins, saddles, etc."]
[null,"30 - Other Expense","E5735","Photo & Video Supplies","Video tape films, slides, and other film supplies."]
[null,"30 - Other Expense","E5739","Educational Films","Films used for educational purposes."]
[null,"30 - Other Expense","E5740","Recreational & Athletic Supplies","Costs of recreational equipment and supplies, misc. sporting goods, rafting, camping equipment. "]
[null,"30 - Other Expense","E5741","Med Lab & Tech Supplies","Costs of medicine and drugs, clinical supplies, tech supplies for labs, blueprints, X-ray supplies, chemical dyes, etc. Also, cost of food, animals, and materials purchased for the purpose of making lab tests: blood and alcohol tests; analysis and experiments, diagnostic films and chart paper."]
[null,"30 - Other Expense","E5743","Med Supplies - Clinical","Cost of medical supplies used in a clinic."]
[null,"30 - Other Expense","E5744","Med Supplies - Lab","Medical supplies used in the lab environment."]
[null,"30 - Other Expense","E5745","Med Supplies - X-Ray","Supplies only (see 5270 for services)."]
[null,"30 - Other Expense","E5746","Fire/Emergency Cache Supplies","Fire and emergency supplies maintained in a cache for immediate use."]
[null,"30 - Other Expense","E5747","Safety Supplies","Costs associated with providing employees with necessary safety supplies. (Examples: helmets, glasses, gloves, masks, protective clothing, and other supplies considered necessary for employee safety.)"]
[null,"30 - Other Expense","E5749","Other Specific Use Supplies","All other items not specifically provided for in the above classification."]
[null,"30 - Other Expense","E5750","Maps","Cost of maps purchased for use by state employees. Not for resale"]
[null,"30 - Other Expense","E5754","Hazardous Material Supplies","Supplies for handling hazardous materials and waste.  Includes shipping drums, pails, coliwasas, etc."]
[null,"30 - Other Expense","E5755","Fire Insurance","Insurance costs for coverage of buildings and contents."]
[null,"30 - Other Expense","E5759","Conference Supplies","Supplies used for conferences"]
[null,"30 - Other Expense","E5760","Liability Insurance","General, automobile and aircraft liability."]
[null,"30 - Other Expense","E5765","Disability Insurance","Group life insurance premiums paid for worker's on short-term or permanent liability."]
[null,"30 - Other Expense","E5766","Worker's Comp-Non Employee","The cost to provide worker's compensation for non-state employees."]
[null,"30 - Other Expense","E5770","Employee Bonds","The cost of fidelity bonds on employees."]
[null,"30 - Other Expense","E5775","Other Bonds","The cost of bonds on outside vendors such as those who sell permits on behalf of the state."]
[null,"30 - Other Expense","E5780","Auto Insurance","Coverage for automobile comprehensive and collision."]
[null,"30 - Other Expense","E5785","Aviation Insurance","The cost of coverage for aviation."]
[null,"30 - Other Expense","E5790","Property Insurance","Buildings or contents property insurance, other than fire insurance."]
[null,"30 - Other Expense","E5799","Other Insurance","All other insurance costs (i.e. camps, study abroad)"]
[null,"30 - Other Expense","E5855","Utilities-Electric","Charges for lighting and electric power, including standby service."]
[null,"30 - Other Expense","E5860","Utilities-Gas","Charges of natural gas services, not including physical facilities such as pipes, tanks."]
[null,"30 - Other Expense","E5865","Utilities-Garbage","Charges to remove and dispose of trash, garbage, junk, obsolete equipment or other items including landfill charges."]
[null,"30 - Other Expense","E5870","Utilities-Water","Cost of water or water services, not including physical facilities such as pipes, tanks, etc. Generally paid to a municipality, water district, or utility company."]
[null,"30 - Other Expense","E5880","Utilities-Sewer","Expense to remove and treat sewage, not including the physical facilities required."]
[null,"30 - Other Expense","E5885","Utilities-Fuel Oil","Oils used for heating or cooking purposes."]
[null,"30 - Other Expense","E5887","Utilities-Other Fuel","Coal, wood or other materials purchased as fuel."]
[null,"30 - Other Expense","E5889","Utilities-Other Utilities","All other regular, recurring charges for services in the nature of utilities. Includes charges for police and fire protection services, etc. Does not include telephone charges."]
[null,"30 - Other Expense","E5905","Rent - Technology Equip","Rental costs or leases for computers."]
[null,"30 - Other Expense","E5910","Rent - Machinery & Equip","Rental costs or operating leases for machinery and equipment."]
[null,"30 - Other Expense","E5915","Rent - Office Equipment","Rental costs or operating leases for office equipment, such as renting video equipment."]
[null,"30 - Other Expense","E5920","Rent - Motor Vehicles","Rental costs or operating leases for vehicles."]
[null,"30 - Other Expense","E5925","Rent - Office Space","Rental costs or operating leases for buildings, grounds, parking, and other facilities including common area costs."]
[null,"30 - Other Expense","E5935","Rent - Storage & Garage","Costs of renting or leasing storage space."]
[null,"30 - Other Expense","E5937","F&A Exempt Offsite Rental","Rental costs or operating leases not subject to F&A recovery."]
[null,"30 - Other Expense","E5938","Meeting/Conference Rooms","Costs for renting meeting or conference rooms on a day-by-day basis, i.e. not long term. Includes renting a room that comes with video equipment. (see E5915 for renting video equipment only)"]
[null,"30 - Other Expense","E5940","Other Rentals and Leases","Rental and lease charges not specified in E5905-E5938. "]
[null,"30 - Other Expense","E5962","Interest Expense","Interest expense or interest paid."]
[null,"30 - Other Expense","E5965","Commission Expense","Commission fees paid."]
[null,"30 - Other Expense","E5966","Term Discounts","Discount offered to pay invoices within a certain time period."]
[null,"30 - Other Expense","E5967","Donations","Contribution to an individual or organization."]
[null,"30 - Other Expense","E5968","Federal Interest","Costs for interest paid to a federal agency."]
[null,"30 - Other Expense","E5970","Field Trips","Various charges associated with student field trips. Student group attendance of entertainment such as bowling, swimming, museums, etc. when no travel away from local area is involved. "]
[null,"30 - Other Expense","E5971","Student Travel","Costs for student travel (non-field trip). "]
[null,"30 - Other Expense","E5974","Settlements","Costs associated with settling lawsuits or other administrative law actions."]
[null,"30 - Other Expense","E5978","Recruitment","Costs for the recruitment of students that cannot be posted to another category."]
[null,"30 - Other Expense","E5979","Non-Employee Search Expenses","Costs associated with recruiting an employee."]
[null,"30 - Other Expense","E5980","Taxes & Penalty Interest","Taxes and filing fees on state-used or owned properties. Includes tax stamps and alcohol permits."]
[null,"30 - Other Expense","E5981","Assessment","Assessments against state owned or used lands for protection incidental to suppression or prevention of fires, including assessments to timber protective associations and water assessments."]
[null,"30 - Other Expense","E5983","Awards and Recognition","Costs for awards and recognition."]
[null,"30 - Other Expense","E5986","Undistributed Proc. Card Purchases","Procurement card purchases that have not been expensed at departmental level."]
[null,"30 - Other Expense","E5988","Employee Moving/Relocation","Moving and relocation fees for employees."]
[null,"30 - Other Expense","E5989","Non-State Empl Exp-1099","Charges for flat amount paid to non-state employees for expenses that are 1099 reportable. (i.e. Stipends/Honorariums)"]
[null,"30 - Other Expense","E5990","Non-State Employee Expenses","Charges for flat amount paid to non-state employees for expenses that are not 1099 reportable. (i.e. Stipends/Honorariums)"]
[null,"30 - Other Expense","E5992","Promotion","Costs of promotion or publicizing  the state, its products, or services using a professional agency or service."]
[null,"30 - Other Expense","E5993","Credit Card Discount","Credit card discount fees paid to a financial institution by the University for their cost of processing incoming credit card revenues."]
[null,"30 - Other Expense","E5994","Refunds","Amounts returned to original purchaser."]
[null,"30 - Other Expense","E5996","Royalties","Costs for royalties."]
[null,"30 - Other Expense","E5997","Athletic Recruitment","Costs for the recruitment of athletes."]
[null,"30 - Other Expense","E5998","Tickets","Costs for tickets. (i.e. festival, gala, sporting events) "]
[null,"30 - Other Expense","E5999","Misc Expenditures Other","Other miscellaneous expenses - please contact General Accounting before using. "]
[null,"30 - Other Expense","E8100","Bond Issuance Expenses","Expenses related to bond issuances."]
[null,"30 - Other Expense","E8103","Bond Escrow Expense","Expenses related to bonds."]
[null,"30 - Other Expense","E8502","Loss on Disposal of Asset","Used by Asset Accounting for disposals."]
[null,"30 - Other Expense","E8505","Bad Debt Expense","Used to write off uncollectible amounts."]
[null,"30 - Other Expense","E8525","Equipment Depreciation Expense","Used by Asset Accounting for recording depreciation expense related to University owned equipment."]
[null,"30 - Other Expense","E8526","Library Mat Depreciation Expense","Used by Asset Accounting for recording depreciation expense related to University owned library materials"]
[null,"30 - Other Expense","E8528","Comp Software Amortization Expense","Used by Asset Accounting for recording amortization expense related to University owned computer software."]
[null,"30 - Other Expense","E8535","Building Depreciation Expense","Used by Asset Accounting for recording depreciation expense related to University buildings."]
[null,"30 - Other Expense","E8545","Other Improvement Depreciation Exp","Used by Asset Accounting for recording depreciation expense related to improvements to University property."]
[null,"32 - Participant Support","E7150","Participant Support Costs","Participant support costs - Not subject to F&A charges"]
[null,"32 - Participant Support","E7151","Participant Support - Subsistence","Participant support costs - Subsistence - Not subject to F&A charges"]
[null,"32 - Participant Support","E7152","Participant Support - Travel","Participant support costs - Travel - Not subject to F&A charges"]
[null,"32 - Participant Support","E7153","Participant Support - Stipend","Participant support costs - Stipend - Not subject to F&A charges"]
[null,"32 - Participant Support","E7154","Participant Support - Other","Participant support costs - Other - Not subject to F&A charges"]
[null,"33 - Cost Share","E5991","Contra Cost Share Expenses","Used by OSP when the University bears a portion of the costs of a sponsored project."]
[null,"33 - Cost Share","E5995","Cost Share Expenses","Used by OSP when the University bears a portion of the costs of a sponsored project."]
[null,"40 - $5K or > Capital Outlay ","E6010",">5K Land","The cost of real estate. Includes survey, title search, legal, fiscal and other auxiliary costs required to receive title to the property. Includes the cost of permanent easement and access right to land."]
[null,"40 - $5K or > Capital Outlay ","E6020",">5K Right of Way","Cost of land used for right-of-way."]
[null,"40 - $5K or > Capital Outlay ","E6099",">5K Property & Improve Other","All other construction resulting in improvements having a useful life of more than two years and not otherwise classified."]
[null,"40 - $5K or > Capital Outlay ","E6149",">5K Natural Resources Other","Natural resources greater than $5K (livestock of all kinds and plants not primarily intended for use as food)"]
[null,"40 - $5K or > Capital Outlay ","E6160",">5K Site Improvements","Cost of contractor services related to initial or additional work (other than buildings) performed upon the site and its adjacent ways. Includes contractor services used in grading, landscaping, seeding, paving, sidewalks, parking lots, fences, etc."]
[null,"40 - $5K or > Capital Outlay ","E6170",">5K Site Preparation","The cost of preparing a new site for use."]
[null,"40 - $5K or > Capital Outlay ","E6180",">5K Utilities","The cost of installing utilities at a site."]
[null,"40 - $5K or > Capital Outlay ","E6199",">5K Site Development Other","Other site development costs not listed above."]
[null,"40 - $5K or > Capital Outlay ","E6220",">5K Building","The contract price of structures housing people, equipment or materials. Includes all electrical  and plumbing equipment, all site preparation, inspection, and related services. Routine maintenance, painting and similar repairs are excluded."]
[null,"40 - $5K or > Capital Outlay ","E6230",">5K Building Improvements","Contractor payments for improvements to existing buildings. Includes additions of loading docks, heating and air-conditioning equipment, refrigeration equipment and all other improvements permanently attached to or is an integral part of the building structure."]
[null,"40 - $5K or > Capital Outlay ","E6410"," >5K Technology Equip - Office/Deptl","Personal computer equipment, e.g. desktop computers, laptops, tablets, thin clients, etc."]
[null,"40 - $5K or > Capital Outlay ","E6411",">5K Technology Equip - Enterprise","Computers, servers, printers, etc. used for central operations, major projects, etc."]
[null,"40 - $5K or > Capital Outlay ","E6412",">5K Technology Equip - Educational","Classroom/instructional video conferencing equipment, computers, televisions, projectors, etc."]
[null,"40 - $5K or > Capital Outlay ","E6413",">5K Technology Equip-Infrastructure","Equipment used in data & communication networks - switches, routers, hubs, security equipment, etc.  Does not include wiring."]
[null,"40 - $5K or > Capital Outlay ","E6499",">5K Computer Equipment Other","Other computer costs not listed above."]
[null,"40 - $5K or > Capital Outlay ","E6510",">5K Books","Library and reference books purchased for permanent libraries, films for viewing, etc."]
[null,"40 - $5K or > Capital Outlay ","E6519",">5K Research Text","Books purchased for research projects."]
[null,"40 - $5K or > Capital Outlay ","E6520",">5K Educational Equipment","Cost of classroom furniture and furnishings, educational, laboratory and shop equipment, recreational apparatus and equipment"]
[null,"40 - $5K or > Capital Outlay ","E6599",">5K Educational Other","Other education costs not listed above."]
[null,"40 - $5K or > Capital Outlay ","E6610",">5K Agric & Landscape Equipment","Cost of ground equipment, lawn mowers, tractors, etc. Includes all freight, accessories, and other costs to make operational for the use intended."]
[null,"40 - $5K or > Capital Outlay ","E6620",">5K Constr & Engr Equipment","Cost of engineering equipment, road construction and maintenance equipment, etc. Includes all freight, accessories, and other costs to make operational for the use intended."]
[null,"40 - $5K or > Capital Outlay ","E6630",">5K Autos & Light Trucks","Cost of motor vehicles primarily intended for transportation of people or amounts of materials. Includes all freight, accessories and other costs to make operational for the use intended."]
[null,"40 - $5K or > Capital Outlay ","E6640",">5K Watercraft","Cost of boats, barges, motors and associated equipment of vehicles intended for use on water. Includes all freight, accessories and other costs to make operational for the use intended."]
[null,"40 - $5K or > Capital Outlay ","E6650",">5K Small Motorized Equipment","Cost of small motorized equipment such as ATVs, motorcycles, snowmobiles, etc."]
[null,"40 - $5K or > Capital Outlay ","E6690",">5K Motorized Equip Improvements","Improvements to any motorized equipment."]
[null,"40 - $5K or > Capital Outlay ","E6699",">5K Other Motorized Equipment","Other motorized equipment not listed above."]
[null,"40 - $5K or > Capital Outlay ","E6710",">5K Office Furniture","The cost of office furniture such as desks, chairs, shelves, etc. Includes all freight, accessories, and other costs to make operational for the use intended. "]
[null,"40 - $5K or > Capital Outlay ","E6720",">5K Office Equipment","Cost of mechanical office appliances, including photocopiers, calculators, fax machines, etc. Includes costs for substantial improvement of estimated life. Excludes small items such as staplers, rubber stamps, wire baskets, rulers, punches, etc. Does not include computer equipment or peripherals - See E6410."]
[null,"40 - $5K or > Capital Outlay ","E6730",">5K Office Equipment Improvements","Cost of office equipment such as printers, copiers, scanners."]
[null,"40 - $5K or > Capital Outlay ","E6799",">5K Office Equipment Other","Other office equipment not listed. Does not include computer equipment or peripherals - See E6410."]
[null,"40 - $5K or > Capital Outlay ","E6810",">5K Household/Laundry/Refrig Equip","Cost of household furniture and furnishings, kitchen and baking equipment, laundry, heating, refrigeration, ventilation and air Includes all freight, accessories and other costs to make operational for the use intended."]
[null,"40 - $5K or > Capital Outlay ","E6830",">5K Manufacturing Equipment","Cost of machinery and equipment used in a manufacturing environment. Includes all freight, accessories, and other costs to make operational for the use intended."]
[null,"40 - $5K or > Capital Outlay ","E6840",">5K Shop & Plant Equipment","Garage equipment, power plant equipment and machine shop equipment. Includes all freight, accessories, and other costs to make operational for use intended."]
[null,"40 - $5K or > Capital Outlay ","E6850",">5K Medical/Surgery/Lab Equipment","Cost of medical and laboratory equipment, operating room equipment, etc. Includes all freight, accessories and other costs to make operational for the use intended."]
[null,"40 - $5K or > Capital Outlay ","E6860",">5K Communication Equipment","Radio equipment, telephone systems and equipment, cellular/wireless devices, departmental conferencing equipment, etc."]
[null,"40 - $5K or > Capital Outlay ","E6870",">5K Photographic Equip","Cameras, dubbing equipment, slide projectors, screens, lighting, etc. Includes all freight, accessories, and other costs to make operational for the use intended."]
[null,"40 - $5K or > Capital Outlay ","E6880",">5K Recreational Equipment","The cost of recreational equipment. Includes all freight, accessories, and other costs to make operational for the use intended."]
[null,"40 - $5K or > Capital Outlay ","E6890",">5K Artworks & Collections","The cost of paintings, drawings, photographs, sculptures, etc. and costume, wildlife, fossil, plant, and miscellaneous collections. Includes all freight, accessories, and other costs to make operational for the use intended."]
[null,"40 - $5K or > Capital Outlay ","E6899",">5K Specific Use Equipment Other","All other specific equipment not listed above (i.e. musical intruments, trailers, etc.)"]
[null,"45 - < $5K Non-Capital Outlay","E7610","<5K Property & Improve Other ","All other construction resulting in improvements having a useful life of more than two years and not otherwise classified."]
[null,"45 - < $5K Non-Capital Outlay","E7651","<5K Livestock","Livestock of all kinds to be used for experimental and breeding purposes-not primarily intended for food."]
[null,"45 - < $5K Non-Capital Outlay","E7655","<5K Plants","The cost of plants, flowers, trees, etc. not primarily intended for use as food."]
[null,"45 - < $5K Non-Capital Outlay","E7660","<5K Natural Resources","Other natural resource costs that do not fit within one of the categories above."]
[null,"45 - < $5K Non-Capital Outlay","E7710","<5K Site Improvements ","Cost of contractor services related to initial or additional work (other than buildings) performed upon the site and its adjacent ways. Includes contractor services used in grading, landscaping, seeding, paving, sidewalks, parking lots, fences, etc."]
[null,"45 - < $5K Non-Capital Outlay","E7715","<5K Site Development Other","Other site development costs not listed above."]
[null,"45 - < $5K Non-Capital Outlay","E7751","<5K Building","Contractor payments for construction of any roofed structure housing people, equipment or materials. Includes electrical and plumbing equipment that is an integral part of the structure. Cost also includes all site preparations, inspection and related services – except payments to attorneys. Routine maintenance, painting and similar repairs are also excluded."]
[null,"45 - < $5K Non-Capital Outlay","E7755","<5K Building Improvements","Contractor payments for improvements to existing buildings. Includes additions of loading docks, heating and air-conditioning equipment, refrigeration equipment and all other improvements permanently attached to or is an integral part of the building structure."]
[null,"45 - < $5K Non-Capital Outlay","E7810","<5K Technology Equip - Office/Deptl ","Personal computer equipment, e.g. desktop computers, laptops, tablets, thin clients, etc."]
[null,"45 - < $5K Non-Capital Outlay","E7815","<5K Technology Equip - Enterprise","Computers, servers, printers, etc. used for central operations, major projects, etc."]
[null,"45 - < $5K Non-Capital Outlay","E7820","<5K Technology Equip - Educational","Classroom/instructional video conferencing equipment, computers, televisions, projectors, etc."]
[null,"45 - < $5K Non-Capital Outlay","E7825","<5K Technology Equip-Infrastructure","Equipment used in data & communication networks - switches, routers, hubs, security equipment, etc.  Does not include wiring"]
[null,"45 - < $5K Non-Capital Outlay","E7830","<5K Computer Equipment Other ","Other computer costs not listed above."]
[null,"45 - < $5K Non-Capital Outlay","E7851","<5K Books","Library and reference books purchased for permanent libraries, films for viewing, etc."]
[null,"45 - < $5K Non-Capital Outlay","E7855","<5K Research Text","Books purchased for research projects."]
[null,"45 - < $5K Non-Capital Outlay","E7860","<5K Educational Equipment","Cost of classroom furniture and furnishings, educational, laboratory and shop equipment, recreational apparatus and equipment"]
[null,"45 - < $5K Non-Capital Outlay","E7865","<5K Educational Other","Other education costs not listed above."]
[null,"45 - < $5K Non-Capital Outlay","E7910","<5K Agric & Landscape Equipment","Cost of grounds equipment, lawn mowers, tractors, etc. Includes all freight, accessories, and other costs to make operational for the use intended."]
[null,"45 - < $5K Non-Capital Outlay","E7915","<5K Constr & Engr Equipment  ","Costs of engineering equipment, road construction and maintenance equipment, etc. Includes all freight, accessories, and other costs to make the vehicle operational for the use intended."]
[null,"45 - < $5K Non-Capital Outlay","E7920","<5K Autos & Light Trucks ","Cost of motor vehicles primarily intended for transportation of people or small amounts of materials. Includes all freight, accessories, and other costs to make the vehicle operational for the use intended (use E5620 for vehicle repair and maintenance supplies)."]
[null,"45 - < $5K Non-Capital Outlay","E7925","<5K Watercraft","Cost of boats, barges, motors and associated equipment of vehicles intended for use on water. Includes all freight, accessories and other costs to makeoperational for the use intended."]
[null,"45 - < $5K Non-Capital Outlay","E7930","<5K Small Motorized Equipment","Cost of small motorized equipment such as ATVs, motorcycles, snowmobiles, etc."]
[null,"45 - < $5K Non-Capital Outlay","E7935","<5K Motorized Equip Improvements","Improvements to the above classes of equipment."]
[null,"45 - < $5K Non-Capital Outlay","E7940","<5K Motorized Equipment Other ","Other motorized equipment."]
[null,"45 - < $5K Non-Capital Outlay","E7951","<5K Office Furniture","The cost of office furniture such as desks, chairs, shelves, etc. Includes all freight, accessories, and other costs to make operational for the use intended. "]
[null,"45 - < $5K Non-Capital Outlay","E7955","<5K Office Equipment","Cost of mechanical office appliances, including photocopiers, calculators, fax machines, etc. Includes costs for substantial improvement of estimated life. Excludes small items such as staplers, rubber stamps, wire baskets, rules, punches, etc."]
[null,"45 - < $5K Non-Capital Outlay","E7960","<5K Office Equipment Other","Other office equipment not listed. Does not include computer equipment or peripherals - See E7810."]
[null,"45 - < $5K Non-Capital Outlay","E7991","<5K Household/Laundry/Refrig Equip","Cost of household furniture and furnishings, kitchen and baking equipment, laundry, heating, refrigeration, ventilation and air conditioning, floor rug equipment. Includes all freight, accessories and other costs to make operational for the use intended."]
[null,"45 - < $5K Non-Capital Outlay","E7992","<5K Manufacturing Equipment","Cost of machinery and equipment used in a manufacturing environment. Includes all freight, accessories, and other costs to make operational for the use intended."]
[null,"45 - < $5K Non-Capital Outlay","E7993","<5K Shop & Plant Equipment","Automotive/garage equipment, power plant equipment, and machine shop equipment. Includes all freight, accessories, and other costs to make operational for the use intended."]
[null,"45 - < $5K Non-Capital Outlay","E7994","<5K Medical/Surgery/Lab Equipment","Cost of medical and laboratory equipment, operating room equipment, etc. Includes all freight, accessories and other costs to make operational for the use intended."]
[null,"45 - < $5K Non-Capital Outlay","E7995","<5K Communication Equipment","Radio equipment, telephone systems and equipment, cellular/wireless devices, departmental conferencing equipment, etc."]
[null,"45 - < $5K Non-Capital Outlay","E7996","<5K Photographic Equipment","Cameras, dubbing equipment, slide projectors, screens, lighting, etc. Includes all freight, accessories, and other costs to make operational for the use intended."]
[null,"45 - < $5K Non-Capital Outlay","E7997","<5K Recreational Equipment ","The cost of recreational equipment (treadmills, elipticals, etc.). Includes all freight, accessories, and other costs to make operational for the use intended."]
[null,"45 - < $5K Non-Capital Outlay","E7998","<5K Artwork & Collections    ","The cost of paintings, drawings, photographs, sculptures, etc. and costume, wildlife, fossil, plant, and miscellaneous collections. Includes all freight, accessories, and other costs to make operational for the use intended."]
[null,"45 - < $5K Non-Capital Outlay","E7999","<5K Specific Use Equipment Other","All other specific use equipment not listed above (i.e. musical instruments, trailers, etc)."]
[null,"50 - Reserve","E9999","Revenue Over/Under Expenses","Used for Budget Office purposes only."]
[null,"60 - Overhead","E5982","Facilities and Admin Expense","Used to cover additional expenses the University incurs to administer sponsored projects, but which cannot easily be directly assessed to a specific award."]
[null,"70 - Trustee/Benefits","E7060","Prizes & Awards","Prizes and awards payments per IRS 1099-MISC box 3 requirements. Do NOT include prizes and awards paid to your employees."]
[null,"70 - Trustee/Benefits","E7099","Other","Other Trustee/Benefits not specified. "]
[null,"70 - Trustee/Benefits","E7110","Scholarship & Prizes","Payments by the State to recipients of scholarships and fellowships."]
[null,"70 - Trustee/Benefits","E7111","Prior Year Scholarships & Prizes","Payments by the State to recipients of scholarships and fellowships for the prior year."]
[null,"70 - Trustee/Benefits","E7112","Athletic Endowed Scholarship","Payments of endowed scholarships for athletic recipients."]
[null,"70 - Trustee/Benefits","E7130","Tuition & Training Assistance","Payments by the State to recipients of training and tuition aids."]
[null,"70 - Trustee/Benefits","E7140","Tuition & Fees -  Grad Assistants","Payments of tuition and fees to Graduate Assistants."]
[null,"70 - Trustee/Benefits","E7199","Educational & Training Asst Other","Educational & Training Asst Other"]
[null,"70 - Trustee/Benefits","E7510","Cost of P&I Cancelled","Used by Student Accounts."]
[null,"70 - Trustee/Benefits","E7521","Payments to Indiv-Non 1099 Report","Payments to Indiv-Non 1099 Report"]
[null,"70 - Trustee/Benefits","E7599","Agency Expense Clearing Account","Other pass-through payments not listed above. Used by Student Accounts."]