| Account | Description | Purpose |
| 5575 | Student Research Assistant Salary-No F&A | When student research assistant salaries are to be excluded from F&A calculations as specified by contract. |
| 5577 | Student Research Assistant Salary-NoF&A-FICA | Same as 5575 but where FICA is required to be withheld |
| 5675 | Student Wages-Research Assistant-No F&A | When student research assistant wages are to be excluded from F&A calculations as specified by contract |
| 5677 | Student Wages-Research Ast.No F&A-FICA | Same as 5675 but where FICA is required to be withheld |
| 8900 | Research Fellowships | For charges associated with Research Fellowships as specified by contract |
| 8905 | Research Participant Stipends | Sponsor specifically budgets awards to NON BYU Individuals |
| 8910 | Research Consultants w/ F&A | For payments to Consultants subject to F&A charges (first $25,000) |
| 8915 | Research Consultants w/out F&A | For payments to Consultants in excess of first $25,000 |
| 8920 | Subcontracts w/ F&A | For payments on Subcontracts subject to F&A charges (first $25,000) |
| 8925 | Subcontracts w/out F&A | For payments on Subcontracts in excess of first $25,000 |
| 8930 | Research Capital Equipment | For purchase of all equipment with a value of $5,000 or more |
| 8931 | Research Capital Equipment Grandfathered | For purchase of all equipment (contracts/projects prior to January 1, 2001) with a value of $500 or more. |
| 8935 | Capital Equipment-Federal | When equipment of less than $500 is purchased but is required by contract to b identified as Capital Equipment and tagged as Federal Government property |
| 8940 | Conference and Symposium Costs | For charges associated with sponsoring Conferences and Symposiums provided for by contract. Includes costs for Conference Participation costs |
| 8950 | Exempt Accounts | For internal Grants & Contracts Accounting use only |
| 8980 | General & Administration | For special G&A costs provided for specifically by contract. |
| 8990 | Facilities & Admin Recovery F&A (formerly Indirect Costs or Overhead) | Charges recovered as a percentage of actual expenditures. |
| 8991 | Waived Facilities & Admin Cost | F&A costs that are paid from internal funds. These must be approved as part of the proposal process by Associate Academic VP for Research. |
| 8992 | Consultant Facilities & Admin | F&A costs recovered on Consultant expenditures (see 8910 above) |
| 8993 | Subcontract Facilities & Admin | F&A costs recovered on Subcontract expenditures (see8920 above). |
| 8994 | On/Off/Combined Facilities & Admin | F&A costs recovered at a rate less than the full on campus F&A rate as specified by contract. |
| 8999 | Program Income Income generated by a research Grant or Contract | Some examples are: 1. Conference or symposium registration fees collected. 2. Costs of materials sold, when materials were paid for from Grant or contract funds. |
