UNBC Chart of Accounts Dictionary - Coding Guide · PDF fileChart of Accounts Dictionary - Coding Guide ... Chart of Accounts Dictionary - Coding Guide EXPENDITURES ... Health and

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Chart of Accounts Dictionary - Coding Guide

EXPENDITURES

Account Description Type of Entries

Code

Postage, Courier,

Freight

7021 Postage Costs of stamps and other mailing charges.

7024 Freight In (Bookstore only) Freight on incoming

purchases.

7025 Freight Out (Bookstore only) Freight on returns.

7026 Freight Charges This account is used to track freight

charges on incoming or outgoing packages

(such as couriers).

Office Supplies These accounts are used to record the

purchase of items for general office

consumption.

7001 Unallocated MasterCard Transactions Clearing account for the procurement card

for transactions that have not been

reconciled by the cardholder. This account

should always be zero, if balances are

remaining the budget holder will be

contacted by Finance.

7038 Enviro Deposit

7039 Supplies - Convenience Store Cost of supplies used in the convenience

store (plastic ware, paper cups, etc.)

7041 Supplies - General Cost of supplies used for administrative

purposes.

7042 Supplies - Paper Cost of all paper excluding photocopier

paper.

7043 Supplies - Stationery Cost of letterhead, envelopes, etc.

7044 Supplies - Printing Expenses relating to the printing of forms,

brochures and business cards.

7045 Supplies - Archives Expenses related to the preparation of

materials for the archives.

7046 Supplies - Computer/Printer/Fax Cost of screen cleaner, toner, ribbons and

other consumable computer and printer

supplies, such as data cartridges, disks or

tapes. NOT to be used to record the costs

of fixing or upgrading computers or printers.

7047 Supplies - Photocopier Usage Cost of photocopying.

7048 Supplies - Field Education Costs associated with the preparation of

materials and purchases of supplies for

field education purposes.

7049 Archives - Media Reformatting Expenses related to the reformatting of

antiquated media

7050 Supplies - Accommodation Services Expenses related to the provision of

accommodation in the residence buildings

such as dish soap, hand soap, etc.

7255 Supplies - Library Costs of purchasing supplies specific to

library functions.

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EXPENDITURES


Code

Vehicle Repair,

Maintenance,

Operation

The following accounts are used to record

expenses related to UNBC mobile equipment.

Includes all licensed and unlicensed motorized

vehicles (cars, trucks, vans, ATV's, boats,

forklifts), non-motorized vehicles (trailers,

campers, etc) and vehicle equipment (motors,

etc).

7061 Vehicle Maintenance Costs associated with regular maintenance

costs, like oil changes and tune-ups.

7062 Vehicle Fuel Fuel expenses for fleet vehicles.

7063 Vehicle Damage Costs associated with body work.

7064 Vehicle Repair Costs associated with major repairs.

7065 Bulk Diesel Fuel

7066 Propane Fuel

Waste Management The following accounts are used to record the

removal of waste materials from the campus.

7081 Waste Removal - Biohazard

7082 Waste Removal - Chemical

7083 Waste Removal - Radioactive

7084 Waste Removal - Recycle

7085 Waste Removal - Regular

7086 Waste Removal - Gross Anatomy

Health and Safety

7101 Safety Supplies Cost of health and safety items (eg. hard

hats, respirators, first aid supplies).

7102 Equipment Inspection Cost of external safety inspections of

equipment such as fire extinguishers.

7103 Safety Training Cost of safety training courses (eg. first aid;

fire safety).

7104 Emergency Medical Transportation

7105 First Aid Supplies - Oxygen

7106 Fire Extinguishers Cost of extinguishers and recharges.

7107 Emergency Response Planning

7108 Criminal Record Checks

7109 Supplies - Medical

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EXPENDITURES


Code

Equipment

Maintenance

These accounts are used to record the

expense of maintaining University owned

equipment.

7121 Equipment Maintenance - Computer Costs associated with the ongoing

maintenance of computers. Include the

costs of service calls and replacement

parts. Do NOT include parts purchased to

upgrade a system (such as a new

motherboard, more RAM), these should be

recorded as minor capital.

7125 Equipment Maintenance - Photocopier Costs associated with the ongoing

maintenance of photocopiers.

7127 Equipment Maintenance - Scientific Costs associated with the ongoing

maintenance of scientific equipment such

as autoclaves, microscopes, etc.

7128 Equipment Maintenance - Printers Costs associated with the ongoing

maintenance of printers and scanners.

7130 Equipment Maintenance - Fax Machines Costs associated with the ongoing

maintenance of fax machines.

7131 Equipment Maintenance - Miscellaneous Expenses related to the ongoing

maintenance or repair of other equipment.

7132 Equipment Maintenance - Audio Visual Costs associated with the ongoing

maintenance of audio visual equipment.

7133 Equipment Maintenance - Research Costs associated with the ongoing

maintenance of equipment used in the field

for research such as chainsaws, weapons,

data loggers, GPS units.

Travel - Non-employee These accounts are used to record the costs of

travel expenses paid by UNBC for individuals

who are not employees of the institution.

7151 Travel - Students/Speakers/Lecturers To record the cost of travel for speakers or

lecturers and in cases where student travel

is being paid for or sponsored by a

programme.

7152 Field Education Travel Travel costs associated with teaching

students in the field such as van rental.

Associated faculty travel costs should be

recorded in account 7917.

7153 Team Travel Travel costs associated with athletic team

travel, players only.

7154 Athletic Registration Fees Tournament fees for athletic teams.

7569 Non-employee Travel To be used where a programme or

department is paying for the travel of a third

party to attend a meeting or conference on

behalf of the University.

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EXPENDITURES


Code

Taxes, Duties,

Licenses

These accounts are used to record the costs of

copyrights and other legalities.

7161 Licenses & Permits Costs such as operating permits, building

permits, gun licenses, etc.

7162 Software Licensing Used to record the costs of licensing

software products for continued authorized

use.

7163 Copyrights Used to record the copyright fees related to

photocopying.

7164 B.C. Online Search Charges For use by Parking Services to record the

costs of license plate searches.

7165 Grants-in-lieu Used to record payment of the annual grant

to the City of Prince George.

7166 Property Taxes To record annual property taxes.

Advertisements &

Promotions

7181 Advertising & Promotion Costs of ads (newspaper, print media,

radio, television) to promote University

activities or programs. Costs associated

with personnel recruitment advertising are

to be recorded in account 7924.

7182 Donations Donations to other non-profit ventures.

Usually used by executive offices only.

7183 Contributions Contributions to conferences and meetings.

Meetings & Events

7201 Meeting Expense Costs to be included here are room rentals

and food service. Supplies and photocopy

charges associated with material

preparation for the meeting should NOT be

included in this account.

7203 Event Expense All additional costs associated with

conducting special events such as room

rental, food service, stage rental, band

rental, public address systems. Printing,

supplies and advertising charges should

NOT be included in this account.

7204 Honorariums To record honorariums paid to non-UNBC

employees. This includes guest lecturers

or speakers. Any travel allowances paid

should be recorded in account 7151.

7205 Event Expense - Field Education Costs associated with teaching students in

the field. Please note that travel costs for

students should be recorded in account

7152 and travel costs for faculty should be


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EXPENDITURES


Code

Books, Publications,

Subscriptions

7221 Interlibrary Loan Charges Fee charged by the library for the use of the

interlibrary loan service.

7222 Printing & Publication Expense Costs of preparing and printing ongoing

University publications (eg. calendar).

7223 Blueprint & Photo Expense Cost of developing photographs and

purchasing film and blueprint materials.

7224 Subscriptions Cost of subscribing to magazines and

periodicals for general departmental use.

7225 Books & Publications Costs of purchasing reference books and

other one time publications.

7226 Audio Visual Aids/Teaching Materials Purchase of materials used to facilitate

academic instruction (overheads, chalk).

7227 University Memberships Non-professional university membership

fees. Eg. A.U.C.C. membership fees

where the "member" is the University (or a

department of the University).

7228 Electronic Acquisitions Costs for electronic acquisitions in the

library.

7250 Bookbinding Expense Costs for thesis binding.

Live Research

Specimens


purchase and care of live specimens for use in

research and teaching.

7231 Rodents

7232 Fish

7239 Research Animal Care Costs for care such as vet bills and

nutrition.

Materials & Supplies These accounts are for recording the purchase

of consumables.

7241 Lab Supplies - Chemicals Chemicals only.

7242 Lab Supplies - Coat Rentals Lab coat rental.

7243 Lab Supplies - Glassware/Consumables Glassware (e.g. beakers) and other

miscellaneous science supplies (e.g. tubing

and pipettes).

7244 Lab Supplies - Industrial Gases Gas cylinder rentals and fills.

7245 Lab Supplies - Other Miscellaneous lab supplies (filters, testing

paper, etc) and stock purchased for use in

the greenhouse. NOT to include purchases

for goods best described as equipment.

7246 GIS Lab Services

7247 Research Supplies Supplies used in the field such as rope,

shovels, tarps, flag tape, etc.

7248 Fitness Centre Supplies Purchase of supplies for fitness centre.

7249 Uniforms/Coveralls Costs of cleaning and repair for uniforms

and coveralls.

7251 Linen Cost of replacement for housing linens.

7252 Dendrology Lab Services

7253 External Lab Services Laboratory services from suppliers external

to UNBC.

7254 Research Supplies - Data

7256 Laboratory Charges Other internal laboratory charges.

7257 CATI Lab Services

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EXPENDITURES


Code

7258 SSRL - Services

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EXPENDITURES


Code

Planning &

Development

These accounts are used to record meeting

costs and other expenses related to the

following activities.

7261 Course Development

7262 Programme Development

7263 Strategic Planning Such as 5 year capital plan, academic

visioning initiative.

Other Costs &

Charges

These accounts are used by Accounting

Services to record the costs of conducting

business.

7271 Bank Service Charge Bank fees for providing general services.

7272 Discounts Lost Vendor discounts not taken.

7273 Bad Debt Expense Cost of uncollectable accounts receivable.

7274 Unrealized Gains/Losses Unrealized gains or losses incurred on

University investments in commercial

paper.

7275 Cash - Over/Short Cash discrepancies in petty cash funds and

tills.

7276 Overhead Charge/Recovery Administration fees incurred by BCFCSN

and other contract grant holders.

7277 Exchange Gain/Loss Exchange difference on foreign currency.

7278 Insurance Costs of insuring University property and

providing business coverage on personal

vehicles.

7286 Gain/Loss on Asset Disposal

Miscellaneous

Expenses

Other expenses not included in other

categories.

7281 Internet Service Provider Charges

7282 Laundry Cleaning of uniforms, towels, linens, etc.

7283 Interdepartmental Admin O/H

7284 Miscellaneous Expenses This account is available only for budgeting

purposes. Please contact Finance for

assistance in determining an appropriate

account code.

7285 Towing Expense

7287 Recognition and Remembrance Costs for sending flowers, cards, gifts for

guest speakers, etc.

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EXPENDITURES


Code

Minor Equipment -

Non-capital

These accounts record the purchase of non-

consumable, non-capital assets. Assets

recorded here will have an individual value of

less than $1,000.

7311 Furnishings Items such as chairs and bookshelves.

7312 Office Equipment Items such as calculators, label makers

and transcribers.

7313 Computer Software Single use software.

7314 Computer Equipment Items such as keyboards or mice, or

upgrades such as RAM.

7315 Printers/Scanners Small printers and/or scanners.

7316 Equipment - Other All equipment that does not fit in other

categories. Do NOT include consumable

items, please see accounts listed under

"Materials and Supplies".

7317 Research Equipment Items such as chain saws, weapons, data

loggers, GPS, etc used in the field for

research. Do NOT include consumable

items, please see accounts listed under

"Materials and Supplies".

7318 Small Tools Power tools and other small tools.

7319 Audio Visual Equipment Items such as speakers, microphones and

projectors.

7320 Communication Equipment Items such as telephones, pagers,

blackberrys, radios.

7321 Photography Equipment Items such as cameras, lenses, video

equipment.

7322 Scientific Equipment Items such as burners, small refrigerators,

etc. Do NOT include consumable items,

please see accounts listed under "Materials

and Supplies".

COGS -

Bookstore/Copy

Services

These accounts are used by the Bookstore and

Copy Services only to record the cost of goods

sold.

7411 COGS - Text New

7412 COGS - Text Used

7413 COGS - Trade

7414 COGS - General Merchandise

7415 COGS - Services

7416 COGS - Inventory Obsolescence

7417 COGS - Inventory Loss

7418 COGS - Restocking Fee

7419 COGS - Freight In Text

7420 COGS - Freight Out Text

7421 COGS - Freight Out Web

7422 COGS - Paper

7423 COGS - Image Charges

7525 COGS - Regalia Rental - Service

7526 COGS - Regalia Rental - Maintenance

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EXPENDITURES


Code

COGS - Central Stores These accounts are used by Central Stores

only to record the cost of goods sold:

7431 COGS - Letterhead

7432 COGS - Toner

7433 COGS - Student Labs

7434 COGS - Postage

7435 COGS - Business Reply

COGS -

Telecommunications

These accounts are used by

Telecommunications only to record the cost of

goods sold:

7438 COGS - Calling Cards

7439 COGS - Toll Free Service

7441 COGS - Mobile Communications

7442 COGS - Telephone Rental & Service

7443 COGS - Telephone/Fax Long Distance

7444 COGS - Moves/Adds/Changes

7445 COGS - PRI/Trunk Lines

7446 COGS - Audioconferencing

7447 COGS - Videoconferencing

7448 COGS - Facsimile Rental & Service

7449 COGS - Regional BRI

COGS - Laboratory These accounts are used by the Labs only to

record the cost of goods sold:

7450 COGS - Lab Supplies

C.O.G.S. - Conference

/ Fitness

These accounts are used by Conference

Services and the Fitness Centre only to record

the cost of goods sold.

7424 COGS - Event Insurance

7466 COGS - NSC Concession

7467 COGS - Facilities Rental

7468 COGS - Booth Rental

7469 COGS - Equipment Rental

7471 COGS - A/V Rental

7472 COGS - A/V Repair

7473 COGS - A/V Production

7474 COGS - Food/Liquor

7475 COGS - Personnel

7476 COGS - Janitor Services

7477 COGS - Copy Services

7478 COGS - Parking Services

7479 COGS - Building Maintenance

7480 COGS - General Merchandise

7481 COGS - Laundry

7482 COGS - Cleaning Supplies

7483 COGS - SOCAN Fees

7484 COGS - Conference Management

7485 COGS - Client Disbursements

7486 COGS - Course Fees

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EXPENDITURES


Code

Occupancy Rental,

Lease, Maintenance

7511 Occupancy Lease Rental charges for off-campus facilities.

7512 Maintenance Chargeback Departmental chargeback to allocate the

cost of maintaining University facilities.

7513 Gymnasium Rental Rental charges for off-campus gym.

Equipment Rental These accounts record the cost of short term

rentals of equipment from external sources.

7279 Rental Vehicle Damage Costs levied to repair damage to rented

vehicles, including insurance deductible.

7521 Equipment Rental - Other Costs of renting equipment such as

photocopiers, radios, welders, etc.

7522 Computer Rental To record the costs associated with short

term rentals of desktop or laptop computers

or printers.

7523 Audio Visual Rental Costs of renting audio visual equipment.

7524 Pager Rental Costs of renting pagers.

7824 Research Vehicle Rental Costs of renting vehicles for purposes of

research travel.

Fees These accounts record all non-professional

fees charged by external parties.

7561 Consulting Fees To record the fees charged for services

rendered by third parties. Expenses should

be recorded in account 7585.

7562 Management Fees

7563 Pension Plan Administration Fees paid for investment and custodial

services on the pension plan.

7564 Employee Assistance Program Expenditures related to providing the

services in the E.A.P.

7565 Evaluations Fees paid to consultants for fair market

assessments of donated items.

7566 Nisga'a - Programme Delivery All expenditures incurred in the delivery of

the First Nations programme - Nass Valley.

7567 Co-op Subsidy

7568 Principal Wages Wages of the principal of a research grant.

This account is to be used only by

researchers who collect a wage from their

grant.

7570 Third Party Teaching Contracts To record the payment to third parties (not

individuals) for academic instruction

services.

7571 Fees - Research Subjects Fees paid to research subjects for their

participation.

7572 Regional Campus Agreements To record the costs associated with UNBC

space requirements at the regional

colleges.

7573 Research Awards To record research awards to non-UNBC

personnel. Student awards are to be


7574 Course Director Fees - NMP Used to record course director fees in the

Northern Medical Program.

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EXPENDITURES


Code

7575 Clinical Faculty Payments Used to record payments to clinical faculty

in the Northern Medical Program.

7576 Practicum Supervision - Fees Used to record the fees paid to practicum

supervisors.

7577 Practicum Supervision - Expenses Used to record the expenses reimbursed to

practicum supervisors.

7578 Referees and Officials Used to record the costs of providing

referees and other officials for home

games.

7585 Consulting Expenses Used to record the expenses reimbursed to

contractors.

7588 Funding Agreements Used by Research Accounting for

encumbrance purposes only.

Professional Fees These accounts record fees charged for

professional services.

7581 Accounting / Auditing Fees Fees paid to external accounting firms for

accounting advice and auditing.

7582 Collection Fees Fees paid to external parties for

outstanding debt collection.

7583 Legal Fees

7584 Process Server

7586 Program Reviews Fees paid to external reviewers.

7587 Legal Settlements

7589 Internal Staff Support Services Fees charged to the NSC.

Facility Repairs,

Maintenance

These accounts record the cost of on-going

maintenance and repairs to University

occupied buildings.

7611 Warehouse Maintenance Regularly scheduled maintenance.

7612 Mechanical Maintenance Regularly scheduled maintenance.

7613 Electrical Maintenance Regularly scheduled maintenance.

7614 Structural Maintenance Regularly scheduled maintenance.

7615 Building Controls Maintenance Regularly scheduled maintenance.

7616 Elevator Maintenance Regularly scheduled maintenance.

7617 Emergency Repair Mechanical To record separately the costs of

emergency repairs.

7618 Emergency Repair Electrical To record separately the costs of

emergency repairs.

7619 Emergency Repair Structural To record separately the costs of

emergency repairs.

7620 Janitorial Services

7621 Security Services

7622 Parking Lot / Road Maintenance

7623 Snow Removal

7624 Key / Locksmith Costs

7625 General Building Repairs To record costs of repairs to the building,

such as drywall, painting, carpet

replacement.

7626 Operating Costs To record the ongoing maintenance costs

for the buildings.

7627 Signage

7628 Locker Maintenance

7629 Moving Expenses To record all costs of moving offices and

other functional space within the University.

7633 Renovations and Alterations To record costs of non-capital renovations

to space.

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EXPENDITURES


Code

Grounds /

Greenhouse Stock

These accounts record the cost of maintaining

University grounds and vegetation. These

accounts should not be used to record the cost

of greenhouse supplies or stock purchased for

use in teaching or research (see account

#7245).

7631 Groundskeeping Cost of equipment, supplies and contractor.

7632 Nursery & Greenhouse Stock

Utilities These accounts record the costs of utilities in

University occupied buildings.

7661 Hydro Charges for electrical power consumption.

7662 Water / Sewer Charges for water and sewer service.

7663 Natural Gas Charges for natural gas consumption.

7664 Television Services

7665 Carbon Offset Credits

Phone, Fax &

Telecomm.

These accounts record the cost of providing

telecommunication services.

7681 Telephone Rental & Service Charges for the monthly rental of phones.

7682 Telephone & Fax Long Distance Charges for long distance calling.

7683 Toll Free Service Charges for use of toll free lines.

7684 Videoconferencing Charges for videoconferencing.

7685 Audioconferencing Charges for audioconferencing.

7686 Facsimile Rental & Service Charges for facsimile rental and service.

7687 Internet Access Charges paid to internet service providers.

7688 Mobile Telecommunications Charges for mobile phones, blackberrys

and radios.

7689 Telephone - Moves/Adds/Changes Charges for moves, adds and changes to

internal service lines.

7690 Telephone - PRI/Trunk Lines Charges for the rental of telephone trunk

lines (main campus).

7691 Telephone - Regional BRI Charges for the rental of the regional

telephone lines (conference lines for

regional campuses).

7692 Telephone - Business Line Rental / Usage Charges for the rental of the business line

(main lines to the regional campuses and

the regional and local fire panels).

Interest, Insurance &

Other Charges


Services only to record interest charges on

debt.

7711 Interest Expense Short Term

7712 Interest Expense Long Term

Debt Servicing -

Principal


Services only to record the principal payments

made on long term debt.

7810 Sinking Fund Payments

7815 Capital Lease Payments

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EXPENDITURES


Code

Scholarships,

Fellowships &

Bursaries

These accounts are used by Student Services

only to record payments made to University

students.

7821 Student Assistance Used to record student assistance

payments.

7822 Scholarships & Bursaries Used to record the payment of scholarships

and bursaries.

7823 Regional Tuition Scholarship Used to record grant given to employees

taking courses at regional college

campuses.

7825 Student Grants Used to record reimbursed travel expenses,

conference fees or for grants/allowances

given to students.

7826 Scholarship - Senior / Other Used to record tuition waiver for senior

citizens.

7827 Tuition Waivers - Students Used to record waivers of tuition for

students.

7828 Research Grants - Students Used to record research grants given to

students.

7829 Interest Only Waiver Used to record the waiver of fees for

students with interest only status.

Travel These accounts record the cost of travel by

University employees only. Please note that

the use of any of these codes must be

accompanied by the unique LOCN code

assigned to the employee.

7909 Travel - Liaison To record the travel costs of the University

Liaison officers or others travelling in that

capacity.

7911 Travel - Regional To record the costs of travelling to the

regional offices for meetings or other

business.

7912 Travel - Conference To record the costs of travelling to

conferences.

7913 Travel - Field Trips

7914 Travel - Fundraising To record the costs of taking trips where

the purpose is for fundraising or campaign

promotion.

7915 Travel - Meeting To record the costs of travelling to

meetings outside of the regions.

7916 Travel - Research To record costs associated with field

research.

7917 Travel - Field Education To record the travel costs of University

employees accompanying students on

field trips (airfare, accommodation or

meals).

7918 Travel - Professional Development To record the costs of travelling to

seminars and training courses for the

purpose of professional development.

7919 Travel - Course Delivery To record the costs of faculty members

travelling to regional campuses to teach.

7938 Travel - Coaching Staff To record the costs of travel for coaching

staff.

7939 Travel - Recruitment To record the costs of travel associated

with direct recruitment of students and

athletes.

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EXPENDITURES


Code

7943 Travel - Local To record the costs of local travel.

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EXPENDITURES


Code

Recruitment These accounts record the costs associated

with interviewing and hiring employees. These

accounts are used by Human Resources only.

7921 Candidate Travel All costs of bringing applicants to an

interview.

7922 Relocation Expense Any relocation expenses reimbursed to an

employee or paid directly to a moving

company. Please note that the use of this

code must be accompanied by the unique

LOCN code assigned to the employee.

7923 Relocation Expense - T4A Any relocation assistance (lump sum) paid

out to an employee. Please note that the

use of this code must be accompanied by

the unique LOCN code assigned to the

employee.

7924 Recruitment Advertising All expenses related to recruiting faculty

and staff.

7925 Internal Promotion All expenses related to human resource

communication initiatives targeted to

existing personnel.

Labour Relations These accounts record the costs associated

with negotiating and administering collective

agreements.

7927 Negotiations Includes cost of travel and meetings.

7928 Arbitration Includes cost of professional arbitrator,

travel and meetings.

7929 Collective Agreements Costs of printing.

7950 Other Agreement Costs

Professional

Development


education and training of employees. Please

note that the use of any of these codes must

be accompanied by the unique LOCN code

assigned to the employee.

7931 Award Program President's Award for Service Excellence

and Creative Initiatives.

7932 Conference Fees Cost of attending a conference.

7933 P.D. - Staff Professional development fees for non-

faculty employees.

7934 P.D. - Faculty Faculty professional development

allowance as defined in the faculty

handbook (includes course fees and

memberships).

7935 Professional Memberships Professional membership fees of non-

faculty employees.

7936 Training / Courses Costs of courses and training programmes

for all employees.

7937 Accreditation

7940 Teaching & Excellence Award Used for budgeting only.

7941 Merit Awards Used for budgeting only.

7942 Recruitment and Retention Awards Used for budgeting only.

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EXPENDITURES


Code

Other These accounts are used by the Finance

Department only.

7997 External Cost Recovery

7999 Contingency This account is used for budgeting

purposes only.

8999 Amortization

9701 Fund Deductions

Page 16

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EXPENDITURES


Code

Capital Furniture These accounts record the purchase of capital

assets. Assets of a capital nature have a unit

value in excess of $1,000.

8105 Capital Furniture - Office Items such as desks or filing cabinets.

8110 Capital Furniture - Library Items for the general library such as carrels

and bookshelves.

8115 Capital Furniture - Laboratory Items for the laboratory like lab stools.

8120 Capital Furniture - Classroom Tables, chairs, lecterns for classrooms.

8125 Capital Furniture - Meeting Rooms Tables, chairs, whiteboards, etc. for

meeting rooms.

8130 Capital Furniture - Common Areas Couches, etc. placed in lounge areas.

8135 Capital Furniture - Residences All furniture purchased for the residences.

8140 Capital Furniture - Other All furniture items that don't fit in the

categories above.

Capital Equipment These accounts record the purchase of capital

assets. Assets of a capital nature have a unit

value in excess of $1,000.

8205 Capital Equipment - Office Items such as paper shredders or

transcribers.

8210 Capital Equipment - Library Items such as microfiche readers and other

library specific equipment.

8215 Capital Equipment - Scientific Equipment used in laboratories and field

research such as microscopes, autoclaves,

generators and analysis equipment.

8220 Capital Equipment - Computer Includes monitors, desktops and laptops.

8225 Capital Equipment - Audio Visual Includes overhead projectors, TV's, VCR's

and equipment purchased for the dynacom

system.

8230 Capital Equipment - Telecommunications Includes telephones and all equipment

purchased for the telephone system.

8235 Capital Equipment - Fax Machines

8240 Capital Equipment - Printers/Scanners Includes all desktop and network printers

and/or scanners that meet the capital

criteria.

8245 Capital Equipment - Mobile For the purchase of all licensed and

unlicensed motorized vehicles (trucks, cars,

vans, ATV's boats, forklifts, etc), non-

motorized vehicles (trailers, campers, etc)

and vehicle equipment (motors, etc).

8250 Capital Equipment - Kitchen/Servery All equipment purchased for use in the

kitchen (such as ovens, microwaves,

dishwashers, mixers, etc).

8255 Capital Equipment - Other To be used for equipment that does not fit

into the categories above (fitness centre or

facilities equipment for example).

8275 Capital Equipment - Daycare

8280 Capital Equipment - Parking

8285 Capital Equipment - Photography Includes large still cameras, digital

cameras, lenses.

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EXPENDITURES


Code

Other Capital

8260 Capital - Library Books

8265 Capital - Periodicals/Continuations

8270 Capital - Collections

Land These accounts record the fair market value of

purchased or donated land.

8700 Land

Building &

Construction

These accounts are used to record work-in-

progress expenditures related to the capital

construction project only.

8811 Sub Architect

8812 Architect Fees

8813 Site Services

8814 Planning and Design

8815 Building and Construction

8816 Insurance and Permits

8817 Landscaping

8818 Project Management

8819 Project Management Disbursements

8820 Architect Disbursements

8821 Mechanical Upgrades and Renovations

8822 Electrical Upgrades and Renovations

8823 Architectural Upgrades and Renovations

8824 Millwork/Cabinetry/Hardware

8825 Consultant Fees

8826 Consultant Disbursements

8827 Betterments

8828 Legal Fees

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EXPENDITURES


Code

Transfers These accounts are used to record transfer

between University funds.

9101 Transfer to General Operating

9102 Transfer to Sponsored Research

9103 Transfer to Specific Purpose

9104 Transfer to Ancillary

9105 Transfer to Capital

9106 Transfer to Appropriated

9107 Transfer to Carryforward

9108 Transfer to P.D. Reserves

9109 Transfer to Endowment

9110 Transfer to Faculty Start Up

9111 Transfer to Internal Research Funds

9112 Transfer to NMP

9201 Transfer from General Operating

9202 Transfer from Sponsored Research

9203 Transfer from Specific Purpose

9204 Transfer from Ancillary

9205 Transfer from Capital

9206 Transfer from Appropriated

9207 Transfer from Carryforward

9208 Transfer from P.D. Reserves

9209 Transfer from Endowment

9210 Transfer from Faculty Start Up

9211 Transfer from Internal Research Funds

9212 Transfer from NMP

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