Spend Categories - Revenue & Expense

Revenues

Appropriations

RC4001: Church Appropriation
RC4002: Church Appropriation

Tuition and Fees

RC4101: Tuition
RC4102: Student Fees Distribution
RC4103: Non-Credit Income
RC4104: Student Fees
RC4110: Grad Service
RC4111: Admission Fees
RC4112: Graduation Fees
RC4113: Transcript Fees
RC4114: Special Exam Fees
RC4115: ACT Test Fees
RC4116: Library Fines
RC4117: Locker Rentals
RC4199: Tuition and Fees (Reclass)

Gifts and Grants

RC4201: Gift Revenue - Cash
RC4202: Gift Revenue - Securities
RC4203: Gift Revenue - Tangible Property
RC4204: Sponsored Program Revenue
RC6403: Sponsored Program Income (Contra Expense)

Investment Earnings

RC4311: Investment Gains/Losses
RC4312: Investment Income Assets held for Liquidation
RC4313: Unrealized Investment Gains/Losses
RC4301: Investment Dividend Income
RC4302: Investment Interest Income
RC4897: Investment Transfer In/Out (UFS only)

Sales of Services

RC4401: Sale of Services
RC4402: Sale of Services - Church Appropriation
RC4403: Sale of Services - Campus Other
RC4404: Sale of Services - Taxable
RC4405: Sale of Services - Revenue
RC4499: Sale of Services (Reclass)

Sales of Goods

RC4501: Sale of Goods
RC4502: Sale of Goods - Taxable
RC4503: Sale of Goods - Discount/Returns
RC4504: Sales - Online and Out of State
RC4505: Ticket Sales
RC4506: Ticket Sales - Taxable
RC4507: Ticket Sales - Refunds
RC4599: Sale of Goods (Reclass)

Other Income

RC4701: Non-Investment-Dividend Income
RC4702: Non-Investment-Interest Income
RC4703: Non-Investment-Gains/Losses
RC4704: Rental Income
RC4705: Agency Deposits
RC4706: Club Association Dues and Fees
RC4707: Royalty Income
RC4708: Distributed Royalty Income
RC4709: Over/Short
RC4710: Other Income
RC4712: Interest Alloc-Claim on Cash
RC4713: Gain/Loss Sale of Asset
RC4714: Legal Fees Reimbursement
RC4715: Realized Currency Gain/Loss
RC4716:Unrealized Currency Gain/Loss
RC4799: Other Income (Reclass)
RC4711: Restricted Transfers (UFS only)

Intra Division Transactions

RC4800: Intra-Division Sales
RC4850: Intra-Division Sales

Release of Restrictions (UFS only)

RC4890: Release Restriction (UFS only)
RC4891: Endowment Payout Distribution
RC4892: Endowment Payout Spendable Available
RC4893: Reinvestment

Cost of Goods Sold 4900-4999

SC4901: Cost of Goods Sold
SC4902: Inventory Adjustment
SC4903: Freight-In
SC4904: Purchase Discounts

Expenditures SC5000-SC8999

Personnel SC5000-SC5999

Administrative Salaries SC5000 - SC5099

SC5000: Staff Exempt Salaries
SC5009: Staff Exempt Salaries (Reclass)
SC5030: Staff Exempt Salaries (Overload)

Faculty Salaries SC5100 - SC5199

SC5100: Faculty Salaries
SC5109: Faculty Salaries (Reclass)
SC5120: Faculty Spring Summer Salaries
SC5130: Faculty Salaries (Supplemental/Overload)
SC5190: Post Doc Research Associate

Faculty Adjunct SC5300 - SC5399

SC5300: Faculty Adjunct Salaries
SC5309: Faculty Adjunct Salaries (Reclass)
SC5320: Faculty Adjunct Salaries - Part Benefits

Staff Salaries and Wages SC5400 - SC5499

SC5400: Staff Non-Exempt Wages
SC5409: Staff Non-Exempt Wages (Reclass)
SC5430: Staff Non-Exempt Wages (Overtime/Premium)

Student Wages - Contracts SC5500 - SC5509

SC5500: Student Contract Salaries
SC5502: Student Contract Salaries - FICA
SC5509: Student Contract Salaries (Reclass)

Student Wages - Time Cards SC5600 - SC5699

SC5600: Student Hourly Wages
SC5602: Student Hourly Wages - FICA
SC5609: Student Hourly Wages (Reclass)

Non-student Wages SC5700 - SC5799

SC5700: Part-Time Wages - No Benefits
SC5709: Part-Time Wages (Reclass)
SC5730: Part-Time Wages - Part Benefits

W-2 Additions & Other Payroll Adjustments SC5800 - SC5899

SC5800: Taxable Payroll Additions
SC5860: Moving Reimbursement
SC5890: Project Labor Cost
SC5890: Project Labor Cost Recovery
SC5892: Project Labor Cost Non-Capital
SC5893: Project Labor Cost Non-Capital Recovery
SC5899: Taxable Payroll Additions (Reclass)

Benefits SC5900 - SC5999

SC5900: Staff Exempt Benefits
SC5910: Faculty Benefits
SC5930: Faculty Adjunct Benefits
SC5940: Staff Non-Exempt Benefits
SC5950:Student Benefits
SC5970: Part-Time Benefits
SC5990: Other Local/State Payroll Tax
SC5995: University Benefits-Payments
SC5998: FICA Clearing (Payroll System Only)
SC5999: Benefits (Reclass)

Materials, Supplies, and Other

SC6100 - SC6999

Supplies SC6100 - SC6199

SC6101: Animal Supplies
SC6102: Animals
SC6103: Art
SC6104: Art Supplies
SC6105: Athletic Supplies
SC6106: Audio Visual Supplies
SC6107: Clothing
SC6108: Data Network Supplies
SC6109: Floral Supplies
SC6110: Food and Beverages
SC6111: Food Service Disposables
SC6112: Food Service Supplies
SC6113: Fuel
SC6114: Hazardous Chemicals
SC6115: Janitorial Supplies
SC6116: Laundry Supplies
SC6117: Medical Supplies
SC6118: Musical Instrument Supplies
SC6119: Office Supplies
SC6120: Other Expense
SC6121: Packaging
SC6122: Paper
SC6123: Photography Supplies
SC6124: Printed Media
SC6125: Printing Supplies
SC6126: Scientific and Engineering Supplies
SC6127: Special Collections
SC6128: Special Collections Sales Proceeds
SC6129: Supplies (not otherwise specified)
SC6130: Teaching Supplies
SC6131: Telecom Supplies
SC6132: Vehicle Supplies
SC6133: Lab Gases and Cryogenics
SC6199: Materials and Supplies (Reclass)

Printing and Copying

SC6442: Printing Services
SC6446: Publication Services

Postage and Mailing

SC6441: Postage, Shipping and Freight

Utilities

SC6463: Waste Disposal Services
SC6499: General and Administrative (Reclass)
SC6722: Utilities, Electricity
SC6723: Utilities, Garbage Hauling
SC6724: Utilities, Heat/Cool Unit
SC6725: Utilities, Natural Gas
SC6726: Utilities, Other
SC6727: Utilities, Sewer
SC6728: Utilities, Water
SC6799: Physical Facilities (Reclass)

Advertising and Promotion

SC6401: Advertising
SC6499: General and Administrative (Reclass)

Uniform/Costumes/Laundry

SC6431: Laundry Services

Hosting and Entertainment

SC6422: Food Services and Caterers
SC6427: Hosted Entertainment
SC6428: Hosted Meals
SC6499: General and Administrative (Reclass)

Employee Development and Membership

SC6421: Employee Development Services
SC6434: Membership Dues

Contract Services

SC6455: Services (not otherwise specified)
SC6414: Computer Services
SC6435: Misc. Independent Contractors
SC6437: Out of State Worker Contracts
SC6499: General and Administrative (Reclass)

Rent

SC6420: Educational Facilities - Rent/Lease <= 1 Year
SC6440: Portable Structures - Rent/Lease <= 1 Year
SC6447: Real Estate - Rent/Lease <= 1 Year
SC6448: Real Estate - Rent/Lease > 1 Year
SC6449: Rent/Lease<= 1 Year
SC6450: Rent/Lease > 1 Year
SC6499: General and Administrative (Reclass)

Facilities Repair and Maintenance

SC6702: Building Construction and Improvements

Non-capital Equipment

SC6907: Equipment (not otherwise specified)(Asset Track)
SC6919: Library Subscriptions
SC6920: Media Content
RC4713: Gain/Loss Sale of Asset
SC6999: Equipment (Reclass)

Non-capital Furnishings

SC6703: Building Furnishings
RC4713: Gain/Loss Sale of Asset
SC6799: Physical Facilities (Reclass)

Equipment Maintenance

SC6908: Equipment Maintenance (not otherwise specified)
SC6916: Janitorial Equipment Maintenance
SC6922: Medical Equipment - Maintenance
SC6925: Office Equipment - Maintenance
SC6930: Scientific Equipment - Maintenance
SC6936: Vehicles Services

Student Aid

SC6301: Scholarships
SC6302: Graduate Fellowship
SC6303: Grant
SC6304: Leadership Award
SC6305: Tuition Assistance Non BYU Student
SC6306: Employee Benefit Tuition Assistance
SC6307: Other Student Aid
SC6308: Research Fellowship
SC6399: Student Aid (Reclass)
SC4100: Tuition and Fees Refunds (Contra Revenue)
SC6436: Non-BYU Tuition Payment

Other Expense

SC6402: Allocated Indirect Costs
SC6403: Animal Services
SC6404: Architectural or Engineering Services
SC6405: Art and Design Services
SC6406: Athletic Events
SC6407: Audio Visual Media Duplication
SC6408: Bank, Trust, Collection Fees
SC6409: Bad Debt Expense
SC6410: Broadcast Services
SC6411: Cash Prizes and Contest Payments
SC6412: Cell Phones and Plans
SC6413: Competition Officiating
SC6415: Conference and Events Hosting
SC6416: Conference Registration
SC6417: Consulting - Financial and Research
SC6418: Credit Card Merchant Fees
SC6419: Data Connectivity Services
SC6423: Foreign Exchange Payment Gain/Loss
SC6424: Franchise Fees
SC6425: Government Fees
SC6429: Insurance
SC6430: Janitorial Services
SC6432: Legal Services
SC6433: Medical Services
SC6438: Performers/Presenters
SC6439: Pest Control/Presenters
SC6443: Production Services
SC6444: Promotional and Branded Items
SC6445: Public Safety Services
SC6451: Research Subjects
SC6452: Royalties and Licensing Fees
SC6453: Scientific Services
SC6454: Screening Services
SC6455: Services (not otherwise specified)
SC6456: Shared Partner Services
SC6457: Student Teacher Supervision
SC6458: Subscriptions
SC6459: Taxes
SC6460: Testing Services
SC6461: TV, Media Subscription Services
SC6462: University Donations
SC6466: Income Taxes
SC6467: Donation to Affiliate
SC6499: General and Administrative (Reclass)
SC6610: Interest Expense

Physical Facilities

SC1605: Buildings
SC6701: Building Access Supplies
SC6702: Building Construction and Improvements
SC6703: Building Furnishings
SC6704: Building Materials - Finishing
SC6705: Building Materials - Raw
SC6706: Electrical Devices
SC6707: Electrical Supplies
SC6708: Fans/Furnaces
SC6709: Flooring Materials
SC6710: Furnishing Accessories
SC6711: Grounds and Landscaping Supplies
SC6712: Grounds Services
SC6713: Industrial Fixtures
SC6714: Lighting Fixtures and Lamps
SC6715: Plumbing Fixtures
SC6716: Retainage
SC6717: Retainage Interest
SC6718: Signage, Electronic
SC6719: Signage, Non-electronic
SC6720: Specialized Trade Services - Physical Facilities
SC6729: Warehouse Fixtures
SC6730: Window Treatments
SC6799: Physical Facilities (reclass)

Equipment and Inventory

SC1635: Misc. Capital Assets
SC6721: Stage and Studio Lighting (Asset Track)
SC6731: Stage and Studio Lighting (Inventory)
SC6901: Art Equipment
SC6902: Athletic Equipment
SC6903: Audio Visual Equipment (Asset Track)
SC6904: Communication Devices (Asset Track)
SC6905: Computer Hardware (Asset Track)
SC6906: Data Network Equipment (Asset Track)
SC6907: Equipment (not otherwise specified) (Asset Track)
SC6909: Firearms
SC6910: Food Service Equipment
SC6913: Grounds Equipment
SC6914: Industrial Equipment
SC6915: Janitorial Equipment
SC6917: Laundry Equipment
SC6918: Library Content
SC6919: Library Subscriptions
SC6920: Media Content
SC6921: Medical Equipment
SC6923: Musical Instruments
SC6924: Office Equipment (Asset Track)
SC6926: Photography Equipment
SC6927: Portable Structures
SC6928: Printing Equipment
SC6929: Scientific and Engineering Equipment
SC6931: Security Equipment (Asset Track)
SC6932: Small Appliances
SC6933: Software
SC6934: Software and Media - Licenses
SC6935: Telecom Equipment
SC6937: Vehicles, Motor
SC6938: Vehicles, Off-Road
SC6939: Warehouse Equipment
SC6940: Audio Visual Equipment (Inventory)
SC6941: Communication Devices (Inventory)
SC6942: Computer Hardware (Inventory)
SC6943: Data Network Equipment (Inventory)
SC6944: Equipment (not otherwise specified)(Inventory)
SC6945: Office Equipment (Inventory)
SC6946: Security Equipment (Inventory)
SC6999: Equipment (Reclass)

Travel

SC7001: Travel
SC7002: Airfare Domestic
SC7003: Airfare Foreign
SC7004: Transportation Services
SC7005: Travel - Lodging
SC7006: Travel - Tour Guide Services
SC7099: Travel (Reclass)

Special Accounts

Art and Collections

SC6127: Special Collections
SC6128: Special Collections Sales Proceeds

Capital Asset Gain /Loss

RC4713: Gain/Loss Sale of Asset

Net Asset Transfers

Ledger Account - 9250: Funds Transfer

Spend Categories - Revenue & Expense

Revenues

Cost of Goods Sold 4900-4999

Expenditures SC5000-SC8999

SC6100 - SC6999

Travel

Sponsored Research (only)

Special Accounts

Journal Entries

Chart of Accounts - Chartfields

Other Information