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Unique Account Numbers For Research

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.