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ACCOUNT - REVENUE & EXPENSE

Revenues 4000-4899

Appropriations 4000-4099

  • 4000 - Church Appropriation
  • 4010 - University Allocation
  • 4019 - University Allocation (reclass)

Tuition and Fees 4100-4199

  • 4100 - Tuition
  • 4109 - Tuition (reclass)
  • 4110 - Student Fee Distribution
  • 4119 - Stdnt Fee Distribution (reclass)
  • 4120 - Non-Credit Income
  • 4130 - Student Fees
  • 4139 - Student Fees (reclass)

Gifts and Grants 4200-4299

  • 4200 - Gift Revenue-Cash
  • 4209 - Gift Revenue (reclass)
  • 4210 - Gifts in Kind
  • 4215 - Pledge Revenue (Clearing)
  • 4219 - Gifts in Kind (Reclass)
  • 4220 - Grants & Contract Revenue
  • 4250 - Sponsorship Revenue

Investment Earnings 4300-4399

  • 4300 - Investment Dividend Income
  • 4309 - Invest Dividend Inc (reclass)
  • 4310 - Investment Interest Income
  • 4319 - Invest Interest Income (reclass)
  • 4320 - Investment Gains/Losses
  • 4329 - Investment Gain/Loss (reclass)
  • 4330 - Invest Inc Assets Held for Liq
  • 4398 - Unrealized Gain/Loss
  • 4399 - Unrealized Gain/Loss (reclass)

Sales of Services 4400-4499

  • 4400 - Sale of Serv To Campus Units
  • 4402 - Sale of Serv-Campus Appropria
  • 4404 - Sale of Services - Campus Other
  • 4410 - SaleOfServ To Non-Campus Units
  • 4420 - Sale of Services-Taxable
  • 4429 - Sale of Services-Refunds

Sales of Goods 4500-4599

  • 4500 - Sale of Goods To Campus Units
  • 4510 - SaleOfGoods To NonCampus Units
  • 4519 - Sale of Goods - Reclass
  • 4520 - Sale of Goods-Taxable
  • 4529 - Sale of Goods-Discount/Returns
  • 4570 - Ticket Sales-Campus Units
  • 4580 - Ticket Sales Non-Campus Units
  • 4590 - Ticket Sales-Taxable
  • 4599 - Ticket Sales-Refunds

Unassigned 4600-4699
Other Income 4700-4799

  • 4700 - Non-Investment-Dividend Income
  • 4710 - Non-Investment-Interest Income
  • 4711 - Interest Alloc-Claim on Cash
  • 4719 - Non-Invest-Intrst Inc(reclass)
  • 4720 - Non-Investment-Gains/Losses
  • 4730 - Rental Income-Non-Campus Units
  • 4735 - Rental Income-Campus Units
  • 4739 - Rental Income (reclass)
  • 4740 - Agency Deposits
  • 4745 - Club/Association Dues & Fees
  • 4750 - Royalty Income
  • 4755 - Distributed Royalty Income
  • 4759 - Royalty Distribution (reclass)
  • 4760 - Over/Short
  • 4790 - Other Income
  • 4791 - Restricted Transfers (UFSonly)
  • 4799 - Other Income (reclass)

Intra Division Transactions 4800-4889

  • 4800 - Intra-Division Sales
  • 4850 - Intra-Division Purchases

Release of Restrictions (UFS only) 4890-4899

  • 4890 - Release of Restrictions (UFS only)
  • 4891 - Endowment Payout (UFS only)

Cost of Goods Sold 4900-4999

  • 4900 - Cost of Goods Sold
  • 4901 - Cost of Goods Sold - Food
  • 4909 - Inventory Adjustment
  • 4910 - Freight-In
  • 4990 - Purchase Discounts Lost
  • 4999 - Purchase Discounts Earned

Expenditures 5000-8999

Personnel 5000-5999

Administrative Salaries 5000-5099

  • 5000 - Admin Salaries-Reg-(FT)
  • 5009 - Admin Salaries (reclass)
  • 5010 - Admin Salaries-Vacation
  • 5030 - Admin Sal-Spplmntl (Overload)
  • 5040 - Admin Salaries-Quasi Employee
  • 5060 - Admin Sal-Location Diff
  • 5070 - Admin Special Awards
  • 5071 - Admin Lump Sum Retire Ben
  • 5090 - Admin Salaries-Temp-No Benefit

Faculty Salaries 5100-5199

  • 5100 - Faculty Salaries-Reg-(FT)
  • 5109 - Faculty Salaries (reclass)
  • 5140 - Faculty Sal-Quasi Employee
  • 5150 - Professor-Retirement Benefits
  • 5160 - Faculty Sal-Location Differential
  • 5170 - Faculty Special Awards
  • 5171 - Faculty Lump Sum Retire Ben
  • 5180 - Faculty Sal-Visit-Health Ben
  • 5190 - Faculty Sal-Visit-Temp No Ben
  • 5192 - Faculty Sal-Foreign Visiting
  • 5194 - Post Doctoral Fellows

Faculty Supplemental 5200-5299

  • 5200 - Faculty Salaries-Supplemental
  • 5209 - Faculty Sal-Supp (reclass)
  • 5220 - Faculty Sal-Spr/Sum No Ben
  • 5240 - Faculty Sal-Supp (Overload)
  • 5260 - Faculty Sal-Spr/Sum-Benefits
  • 5280 - Faculty Incidental Work

Faculty Adjunct 5300-5399

  • 5300 - Faculty Sal-(ADJ)-Temporary
  • 5309 - Faculty Sal-(ADJ)-Temp (reclass)
  • 5340 - Faculty Sal-(ADJ)-Overload
  • 5350 - Faculty Sal-(ADJ)-Retirement
  • 5370 - Faculty (ADJ) Special Awards
  • 5371 - Faculty (ADJ) Lump Sum Retire Ben

Staff Salaries and Wages 5400-5499

  • 5400 - Staff Salaries-Reg-(FT)
  • 5409 - Staff Salaries (reclass)
  • 5410 - Staff Salaries-Vacation
  • 5440 - Staff Salaries-Quasi Employee
  • 5450 - Staff Salaries-Overtime
  • 5470 - Staff Special Awards
  • 5471 - Staff Lump Sum Retire Ben
  • 5490 - Staff Sal-Temp-No Benefits

Student Wages - Contracts 5500-5599

  • 5510 - Student teaching assist salary
  • 5512 - Stdnt Teaching Assist Sal-FICA
  • 5570 - Student Research Assist Salary
  • 5572 - Stdnt Research Assist Sal-FICA
  • 5575 - Stdnt Resrch Assist Sal-No F&A
  • 5577 - Stdnt Rsrch Assist Sal-No F&A-FICA
  • 5599 - Student Asst Salary (Reclass)

Student Wages - Time Cards 5600-5699

  • 5600 - Student Wages
  • 5602 - Student Wages-FICA
  • 5610 - Student Wages-Teaching Assist
  • 5612 - Stdnt Wages Teach Asst-FICA
  • 5670 - Student Wages-Research Assist
  • 5672 - Stdnt Wages Rsrch Assist-FICA
  • 5675 - Stdnt Wages-Rsrch Asst-No F&A
  • 5677 - Stdnt Wgs-Rsrch Ast.NoF&A-FICA
  • 5699 - Student Wages (Reclass)

Non-student Wages 5700-5789

  • 5700 - Other Wages-FICA (Budget Only)
  • 5709 - Other Wages (reclass)
  • 5720 - Category 1 no Benefit
  • 5730 - Category 1 Part Benefit
  • 5750 - Category 2 Part Benefit
  • 5760 - Non-Student No Benefit
  • 5770 - Category 3 no Benefit
  • 5780 - Category 3 Part Benefit

Continuing Education 5790-5799

  • 5799 - ConEd Spec Payroll (Reclass)

W-2 Additions & Other Payroll Adjustments 5800-5899

  • 5800 - Retirement Recognition
  • 5808 - Special Church Retire Options
  • 5810 - Automobile
  • 5815 - Wellness Gift Cards
  • 5820 - Capital Equipment Not Returned
  • 5830 - Spouse/Family Benefits
  • 5840 - Travel to Jerusalem
  • 5850 - Bowl Benefits
  • 5860 - Employee Moving Reimb (Taxable)
  • 5870 - Values Recognition
  • 5890 - Other W-2 Additions
  • 5899 - Other W-2 Payroll Adj (Reclass)

Benefits 5900-5999

  • 5900 - Administrative Benefits
  • 5910 - Faculty Benefits
  • 5920 - Faculty Supplemental Benefits
  • 5930 - Faculty Part-time Benefits
  • 5940 - Staff Benefits
  • 5950 - Student Contract Benefits
  • 5960 - Student Time Card Benefits
  • 5970 - Non Student Benefits
  • 5980 - Other Payroll Benefits
  • 5995 - University Benefits-Payments
  • 5999 - Benefits (reclass)

Software and Computer Services 6000-6099

Software Purchases 6000-6009

  • 6000 - Software Acquisitions/Support
  • 6005 - Software Maintenance

Computer Services 6010-6029

  • 6010 - Computer Serv-Campus-Contract
  • 6020 - Computer Serv-Campus-No Contract

Materials, Supplies, and Other 6100-6999

Budget Only 6101-6102

  • 6101 - General & Admin (Budget Only)
  • 6102 - Physical Facilities (Budget Only)

Supplies

  • 6100 - Supplies
  • 6108 - Hazardous Chemicals
  • 6109 - Supplies (reclass)
  • 6110 - Supplies-BYU Store
  • 6119 - Supplies-BYU Store (reclass)

Printing and Copying 6120-6129

  • 6120 - Printing and Copying
  • 6125 - Research Publications Costs

Postage and Mailing 6130-6139

  • 6130 - Postage and Mailing
  • 6132 - Inbound Small Pkg Freight

Utilities 6140-6159

  • 6140 - Telecommunications
  • 6149 - Telephone (reclass)
  • 6150 - Electricity
  • 6152 - Water
  • 6154 - Natural Gas
  • 6155 - Heat/Cool Unit
  • 6156 - Sewer
  • 6157 - Garbage Hauling
  • 6158 - Other Utilities
  • 6159 - Utilities (reclass)

Advertising and Promotion 6160-6169

  • 6160 - Advertising and Promotion
  • 6169 - Advertising and Promo(reclass)

Uniform/Costumes/Laundry 6170-6179

  • 6170 - Uniforms/Costumes/Laundry

Hosting and Entertainment 6180-6189

  • 6180 - Hosting, Food, Entertainment
  • 6185 - Guest Tickets
  • 6189 - Hosting-Entertainment (reclass)

Employee Development and Membership 6190-6199

  • 6190 - Employee Development/Training
  • 6192 - Employee Memberships, Dues

Contract Services 6200-6219

  • 6200 - Contract Service-Off Campus
  • 6205 - Computer Services-Off Campus
  • 6209 - Contract Serv-Off Campus (reclass)
  • 6210 - Contract Services-Campus

Rent 6220-6229

  • 6220 - Rental Expense
  • 6221 - Operating Lease Expense
  • 6229 - Rental Expense (reclass)

Facilities Repair and Maintenance 6230-6249

  • 6230 - Facilities Remodel
  • 6240 - Facilities Maintenance

Non-capital Equipment 6250-6259

  • 6250 - Non-capital equipment
  • 6251 - Non-Cap Library Elec Resources
  • 6252 - Non-Cap Films-Media Content
  • 6257 - Non-Cap Equipment Sale Proceeds
  • 6259 - Non-Cap Equipment Purchase (reclass)

Non-capital Furnishings 6260-6269

  • 6260 - Non-Capital Furnishings
  • 6268 - Non-Cap Furnishings Sale Proceeds
  • 6269 - Non-Cap Furnishings (reclass)

Equipment Maintenance 6270-6299

  • 6270 - Equipment Maintenance
  • 6280 - Motor Pool Vehicle Operation

Student Aid 6300-6399

  • 6300 - Scholarships
  • 6305 - Graduate Fellowship
  • 6310 - Grant
  • 6319 - Student Aid (reclass)
  • 6326 - Leadership Award
  • 6330 - Employee Benefit Tuition Assis
  • 6370 - Tuition Assistance NonBYU Stud
  • 6390 - Other Student Aid

Other Expense 6400-6599

  • 6400 - Insurance Expense
  • 6403 - Other Academic Payments
  • 6405 - Prizes
  • 6410 - Royalties Expense
  • 6420 - Bad Debt Expense
  • 6430 - Interest Expense
  • 6440 - Taxes
  • 6450 - Bank Fees, Penalties
  • 6452 - Credit Card Merchant Fees
  • 6453 - Transaction Processing Fees
  • 6460 - Trust/Invest Admin Fees
  • 6470 - Student Travel
  • 6480 - Legal Fees
  • 6490 - Other Expense
  • 6491 - Drug Testing
  • 6492 - Medication
  • 6493 - X-ray & Other Lab Fees
  • 6494 - Other Medical
  • 6497 - Allocated Indirect Costs
  • 6498 - Fund 11 Taxable Sales
  • 6499 - Other Expense (reclass)

Access Equipment 6600-6620

  • 6600 - Access Equipment
  • 6610 - Access Lab Equipment
  • 6620 - Access Equip Sale Proceeds

Unassigned 6621-6999

Travel 7000-7099

  • 7000 - Domestic-Business Travel
  • 7009 - Dmstc-Business Travel (reclass)
  • 7010 - Domestic-Recruiting Travel
  • 7020 - Domestic-Prof Developmt Travel
  • 7029 - Dmstc-Prf Dvlpmt Trvl (reclass)
  • 7030 - Domestic-Student Travel
  • 7039 - Dmstc-Student Travel (reclass)
  • 7050 - Foreign-Business Travel
  • 7060 - Foreign-Recruiting Travel
  • 7070 - Foreign-Prof Developmt Travel
  • 7080 - Foreign-Student Travel

Depreciation and Amortization 8000-8099

  • 8005 - Depre-Buildings
  • 8010 - Depre-Building Improvements
  • 8015 - Depre-Other Improvements
  • 8020 - Depre-Furnishings and Fixtures
  • 8025 - Depre-Capital Equipment
  • 8028 - Depre-Capital Lease Equipment
  • 8030 - Depre-Vehicles
  • 8032 - Depre-Library Content
  • 8035 - Depre-Miscellaneous Equipment
  • 8036 - Depre-Livestock
  • 8038 - Amortization-Films
  • 8090 - Amortization-Software

Unassigned 8100-8899

Sponsored Research (only) 8900-8999

  • 8900 - Research Fellowships
  • 8904 - Participant Stipends w/ F&A
  • 8905 - Research Participant Stipends
  • 8910 - Research Consultants w/ F&A
  • 8915 - Research Consultants w/out F&A
  • 8920 - SubContracts w/ F&A
  • 8925 - SubContracts w/out F&A
  • 8930 - Research Capital Equipment
  • 8931 - Research Cap Eq-Grand-fathered
  • 8935 - Capital Equipment-Federal
  • 8940 - Conference & Symposium Costs
  • 8950 - Exempt Accounts
  • 8980 - General and Administration
  • 8990 - Facilities & Admin Recovery
  • 8991 - Waived Facilities & Admin Cost
  • 8992 - Consultant Facilities & Admin
  • 8993 - Subcontract Facilities & Admin
  • 8994 - On/Off/Combined Facil & Admin
  • 8999 - Program Income

Special Accounts 9000-9999

Art and Collections 9100-9109

  • 9100 - Collections Acquisitions
  • 9101 - Collections Sales Proceeds

Capital Asset Gain /Loss 9110-9199

  • 9112 - AM Proceeds
  • 9126 - AM Retirement-Assets
  • 9127 - AM Retirement-Accum Depr
  • 9136 - AM Transfer-Assets
  • 9137 - AM Tansfer-Accum Depr
  • 9199 - AM Offset Default

Net Asset Transfers 9250-9299

  • 9250 - Transfer Into Net Assets
  • 9260 - Transfer Out of Net Assets