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UNIQUE ACCOUNT NUMBERS FOR RESEARCH

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