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Account - Reclass Accounts (XXX9)

Revenue and expense accounts ending in “9” (xxx9) are reclassification accounts. These accounts are optional and generally exist within each major revenue or expense category. They can be used to record:

Support transfers

Organizations may provide support from one operating unit to another unit for costs incurred by using the xxx9 accounts. Use of the xxx9 accounts to record support transfers retains the original balances in the regular expense accounts (the non-xxx9 accounts) while providing a different but similar account xxx9 to record the support. Corrections of mis-recorded transactions should not use the xxx9 accounts.


Dept A11222222-610950.00
Dept B19333333-610950.00

Dept B purchased supplies on account 6100, but is reimbursed by Dept A. For more information regarding support transfers see Journal Entry Guidance.

Shared-activity reimbursements

Occasionally departments will partner with other entities to perform a certain activity or project. The xxx9 expenditure accounts can be used to record an expense in one operating unit and offset the expenses in another operating unit where the actual costs were recorded to reimburse expenses incurred by the second unit in behalf of or shared with other entities.


Department Chartfield DebitCredit
Dept C 11444444-7009 450.00
Dept D 19555555-7009450.00

Dept D incurs travel costs that benefit both departments C and D. Dept C agrees to split a $900 expense.

Salary and wage transfers

Salary and wages costs may be transferred using 5xx9 accounts if both entities desire to move salary and wages between them but do not want to affect the standard (non-5xx9) salary and wage account. When using 5xx9 accounts to transfer salaries and wages, the accounting system will not prepare a corresponding payroll benefit journal entry at month-end. Though not required, where payroll benefits costs are also intended to be transferred, entities may also consider preparing a journal entry to transfer associated payroll benefits costs using the 5999 account. Alternatively, salaries and wages may also be transferred between units using the same non-5xx9 salary and wage accounts and related increases and decreases to payroll benefits costs will automatically be calculated and applied.


Department Chartfield DebitCredit
Dept E 11666666-5100 1,000.00
Dept F 19777777-51001,000.00

Dept E agrees to pay $1,000 plus benefits of the professor’s salary. Benefits will be automatically corrected.


Department Chartfield DebitCredit
Dept G 11888888-5499 2,000.00
Dept H 19999999-54992,000.00

Dept H has an employee’s wage billed to their operating unit. Dept G agrees to pay $2,000 of the employee’s wages. Benefits will not be affected.


Reclassification accounts (xxx9) may also be used to reduce overall salary, wage and benefit expense within one organization and increase a different expense category (e.g. supplies) within another organization. Note however that each element of this type of expense reclassification should normally use an xxx9 account.


DepartmentChartfield Debit Credit
Dept I11222222-6109 700.00
Dept J19333333-5409 700.00

Dept I contracts with Dept J to provide services. For more information regarding salary and wage transfers see Salary & Wage Corrections/Transfers.