Account code is a 5-character numeric value which identifies the nature or type of the transaction by classifying them into Assets, Liabilities, Fund Balance (net position), Revenues, and Expenses. It is a required field on all transactions. The account defines what kind of revenue you are depositing or what kind of expense you are incurring. If you have any questions, please contact [email protected]

Search accounts by keywords: 



 

Account Account Name Description Category
51011 Administrative Salaries To record payment of salaries and wages to personnel employed by the university, other than faculty, faculty equivalents and individuals not part of the university’s classification plan. Salaries and Wages
51012 A&P Supplements/Enrichments To record supplements and enrichment earnings for administrative and professional (A&P) employees. These costs are not part of employees regular earnings and should not be posted to the regular earnings account. Salaries and Wages
51021 Faculty Salaries To record payment of salaries and wages to personnel employed by the university and whose duties include teaching.  Salaries and Wages
51022 Faculty Supplement/Enrichments To record supplements and enrichment earnings for faculty employees. These costs are not part of employees regular earnings and should not be posted to the regular earnings account. Salaries and Wages
51024 Lecturers  To record payment of salaries and wages to personnel employed as lecturers by the university and whose duties include training/educational projects or seminars. Salaries and Wages
51030 Graduate Assistants To record payment of salaries and wages to personnel employed in positions which require student status as a condition of employment. Students employed in classified positions which do not require student status as a condition of employment must be accounted as classified employees. This account must be used for graduate assistants only. Salaries and Wages
51031 Teaching Assistants To record payment of salaries and wages to individuals employed in positions which require student status as a condition of employment and whose duties include teaching support. Students employed in classified positions which do not require student status as a condition of employment must be accounted as classified employees. This account must be used for teaching assistants only. Salaries and Wages
51032 Research Assistant – Salary To record payment of salaries and wages to individuals employed in positions which require student status as a condition of employment and whose duties include research support. Students employed in classified positions which do not require student status as a condition of employment must be accounted as classified employees. This account must be used for research assistants only. Salaries and Wages
51041 Classified Salaries To record payment of salaries and wages to personnel employed in classified positions by the university. This account must not be used for employees in faculty, student, or administrative and professional (A&P) positions. Salaries and Wages
51042 Classified Supplements To record payment of supplements to personnel employed in classified positions by the university. This account must not be used for employees in faculty, student, or administrative and professional (A&P) positions. Salaries and Wages
51051 Wages To record wages for non-exempt employees.  To record payment of wages to personnel employed in non-exempt positions by the university. This account must not be used for employees in faculty, student, classified, or administrative and professional (A&P) positions. Salaries and Wages
51052 Regular Overtime To record payments for hours worked by a non-exempt employee in excess of the standard work week. Salaries and Wages
51053 Premium Overtime To record payments for hours taken from specific overtime balances earned in prior periods by non-exempt employees. Salaries and Wages
51055 Additional Pay To record one-time additional payments to an employee of the university. Salaries and Wages
51056 Federal Work Wages 75 To record Federal 75% work-study wages. Salaries and Wages
51057 Federal Work Study Wages 100 To record community-service 100% work-study wages. Salaries and Wages
51058 Student Organization Stipends To record wages paid to students receiving stipends for their services to the student government, advisory, and media organizations. Salaries and Wages
51061 Longevity Pay To record the payment of longevity pay to eligible employees. Payments will be made according to approved longevity schedules. Salaries and Wages
51062 Hazardous Duty Pay To record the payment of hazardous duty pay to eligible. Payments will be made according to approved hazardous duty schedules. Salaries and Wages
51070 PSP/PSF Earnings To record payment of medical premium sharing benefit earnings in lieu of using the benefit to eligible employees. Salaries and Wages
51090 Accrued Vacation Pay To record accrued vacation balance payments upon employee termination in lieu of using vacation during the course of the employees employment. Salaries and Wages
51091 Term Pay-Death To record the payment of death benefits to a deceased employee’s estate.  Salaries and Wages
52011 Admin Salaries Adjustment To record administrative salary adjustments. For accounting use only. Salaries and Wages
52021 Faculty Salaries Adjustment To record faculty salary adjustments. For accounting use only. Salaries and Wages
52024 Lecturers Adjustment To record lecturer salary adjustments. For accounting use only. Salaries and Wages
52031 Teaching Asst-Salary Adjustment To record teaching assistant salary adjustments. For accounting use only. Salaries and Wages
52032 Research Asst-Salary Adjustment To record research assistant salary adjustments. For accounting use only. Salaries and Wages
52041 Classified Salaries Adjustment To record classified salary adjustments. For accounting use only. Salaries and Wages
52051 Wages Adjustment To record wage adjustments. For accounting use only. Salaries and Wages
52500 Benefits Adjustment To record fringe benefit adjustments. For accounting use only. Salaries and Wages
52501 Vacation Reallocation To record vacation payroll adjustments. For accounting use only. Salaries and Wages
52502 FICA Reallocation To record FICA payroll adjustments. For accounting use only. Salaries and Wages
52503 Workers Comp Reallocation To record Workers Comp payroll adjustments. For accounting use only. Salaries and Wages
52504 Unemployment Reallocation To record unemployment payroll adjustments. For accounting use only. Salaries and Wages
52505 Premium Sharing Reallocation To record premium sharing payroll adjustments. For accounting use only. Salaries and Wages
52506 Retirement Reallocation To record retirement payroll adjustments. For accounting use only. Salaries and Wages
52508 Medicare Reallocation To record Medicare payroll adjustments. For accounting use only. Salaries and Wages
54500 9Days Salaries Accrual To record year end accrual of salaries and wages. For accounting use only. Salaries and Wages
54998 Salaries Wages Contra For use in financial reporting for the salaries and wages category. For accounting use only. Salaries and Wages
55001 Vacation Payout Accrual To record the monthly vacation accrual for vacation eligible employees to accumulate a funding pool to cover termination vacation payouts. Payroll Related Costs
55002 FICA Employer’s To record the employer paid benefit costs associated with the Federal Insurance Contribution Act (FICA) which consists of Old-Age and Survivors Insurance (OASI) social security taxes. Payroll Related Costs
55003 Worker’s Comp Insurance To record the employer paid benefit costs associated with worker’s compensation insurance premiums. Payroll Related Costs
55004 Unemployment Compensation To record the employer paid benefit costs associated with unemployment compensation insurance premiums. These premiums fund the cost of providing compensation to former State employees qualified by the Texas Workforce Commission to receive unemployment compensation. Payroll Related Costs
55005 Premium Sharing To record the employer paid benefit costs associated with health insurance premiums covered on behalf of employees or retirees. Payroll Related Costs
55006 Optional Retirement Plan (ORP) To record the employer paid benefit costs associated with the optional retirement plan (ORP) for employees eligible to participate in the program. This account must not be used to record ORP supplemental costs, see account 55023. Payroll Related Costs
55008 Medicare Employer’s To record the employer paid benefit costs associated with the Federal Insurance Contribution Act (FICA) which consists of Old-Age and Survivors Insurance (OASI) Medicare taxes. Payroll Related Costs
55012 UCI Reimbursements To record the cost of unemployment compensation requests paid by the State on behalf of the university. For accounting use only. Payroll Related Costs
55013 Staff Education Benefit To record benefit costs associated with the staff education program which covers a portion of eligible employees tuition for approved coursework. For accounting use only. Payroll Related Costs
55017 TRS Employer Contribution To record costs for the employer paid portion of the Teacher Retirement System (TRS) program.   Payroll Related Costs
55018 Benefit Allocation To record regular and year-end benefit allocation processes for financial reporting purposes. For accounting use only. Payroll Related Costs
55019 Change Uncomp Absence To record the annual compensable leave or vacation accrual financial reporting purposes. For accounting use only. Payroll Related Costs
55020 Retiree Premium Sharing To record the employer paid benefit costs associated with health insurance premiums covered on behalf of retirees. Payroll Related Costs
55023 ORP Supplemental To record the employer paid benefit costs associated with the optional retirement plan (ORP) supplemental contribution for employees eligible to participate in the program. This account must not be used to record the standard rate for ORP costs, see account 55006. Payroll Related Costs
58998 Payroll Related Contra For use in financial reporting for the payroll related category. For accounting use only. Payroll Related Costs
60001 Cost of Goods Sold To record transactions to recognize the cost of inventory accumulated for resale purposes. Inventory items may include food and other merchandise purchased for resale in cafeterias, restaurants, retail or central stores, and research supply centers. Other Operating Expenses
61003 Education/Training Service To record the payment for professionally conducted training. Travel expenses incurred by vendors should be included as part of the total cost of services.
This account does not include guest lecture services (account 61008) or registration fees for employees to attend seminars or conferences (see accounts 69003 and 69041).
Professional Fees and Services
61004 Financial & Accounting Service To record payment for financial and accounting services performed by professional organizations. This category includes bookkeeping, auditing, and actuarial services.  Travel expenses incurred by the service provider should be included as part of the total cost of the service. Professional Fees and Services
61005 Legal Services To record payment for legal services performed by professional organizations. Travel expenses incurred by the service provider should be included as part of the total cost of the service. Professional Fees and Services
61007 Veterinary Services To record payment for veterinary services performed by professional organizations. Travel expenses incurred by the service provider should be included as part of the total cost of the service. Professional Fees and Services
61008 Lectures – Higher Ed To record payment for non-employee lecturers and speakers with specialized experience or knowledge on a particular topic. Travel expenses incurred by the service provider should be included as part of the total cost of the service. This account does not include professionally conducted training, see account 61003. Professional Fees and Services
61009 Other Professional Services To record payment for services rendered on a fee, contract, or other basis by a person, firm, corporation, or company recognized as possessing a high degree of learning and responsibility in any area not specified within other 61XXX range accounts. This account replaces 61001 and 61018 for Professional Services Fulfillment. Professional Fees and Services
61012 Architect/Engr Services To record payment for professional architectural and engineering services. Travel expenses incurred by the service provider should be included as part of the total cost of the service. Professional Fees and Services
61013 Computer Program Services To record payment for professional information technology services. These services include computer programming, web design, and other information technology services performed by non-employees which require specialized experience or knowledge. This account does not include software maintenance or repair (see account 66002), computer equipment maintenance or repair (see account 66004), purchased software (see accounts 63021 and 86001) or internally generated or customized software. Professional Fees and Services
61014 Subcontract>25,000 Other Pt To record payment of subcontracts for any portion exceeding $25,000 in order to comply with Federal costing standards. This account does not include subcontract costs to other State entities (see accounts 74001 for funds originating from Federal sources and 75001 for funds originating from State sources). For use on sponsored program only.  Professional Fees and Services
61015 Subcontract<25,000 Other Pt To record payment for only the first $25,000 of a subcontract in order to comply with Federal costing standards. This account does not include subcontract costs to other State entities (see accounts 74011 for funds originating from Federal sources and 75011 for funds originating from State sources). For use on sponsored program only.  Professional Fees and Services
61016 Professional Svc – Freelance To record payment for services rendered on a fee, contract, or other basis by a freelancer recognized as possessing a high degree of learning and responsibility. Freelance services are services provided by individuals not affiliated with a formally organized entities. Professional Fees and Services
61017 Professional Svc – Authors To record payment for a professional author to write books, articles, or other text which requires a high degree of learning, specialized experience or knowledge. Professional Fees and Services
61998 Professional Fees Contra For use in financial reporting for the professional services category. For accounting use only. Professional Fees and Services
62101 Travel – In-State Transportation To record the payment of public transportation costs incurred during in-State travel by university employees traveling for official university business. Includes commercial air, railroad, bus, car rental, taxi, limousine, boat, subway, bicycle, and transportation network companies. Travel
62102 Travel – In-State Mileage To record the payment of in-State mileage incurred while using a personal vehicle by a university employee traveling for official university business. Travel
62105 Travel – In-St Incidental Exp To record the payment of authorized incidental expenses incurred during in-State travel by an employee on official university business. Incidental expenses do not include a meal, lodging, or transportation expense. Travel
62106 Travel – In-St Meals & Lodge To record the payment of in-State meal and lodging expenses incurred by university employees traveling for official university business. Travel
62201 Travel – Out-St Transportation To record the payment of public transportation costs incurred during out-of-State travel by university employees traveling for official university business. Travel within the United States (except Texas), Mexico, U.S. territories and Canada is considered out-of-state. Includes commercial air, railroad, bus, car rental, taxi, limousine, boat, subway, bicycle, and transportation network companies. Travel
62202 Travel – Out-St Mileage To record the payment of out-of-State mileage incurred while using a personal vehicles by a university employees traveling for official university business. Travel in the United States (except Texas), U.S. territories, Mexico, and Canada is considered out-of-state travel. Travel
62204 Travel – Out-St Incidental Exp To record the payment of authorized incidental expenses incurred during out-of-State travel by an employee on official university business. Incidental expenses do not include a meal, lodging, or transportation expense. Travel
62205 Travel – Out-St Meals & Lodge To record the payment of out-of-State meals and lodging expenses incurred by university employees traveling for official university business travel. Travel
62302 Travel – Prospective Employee

To record payment of travel expenses to a prospective employee incurred at the specific request of authorized representatives.

Travel
62401 Travel – Foreign To record the payment of authorized foreign travel by an employee traveling for official university business. For the purpose of this account, foreign travel is defined as traveling to countries other than the United States, U.S. territories, Mexico and Canada. Incidental costs, meals, lodging, and transportation costs associated with foreign travel should be recorded to this account. Travel
62998 Travel Contra For use in financial reporting for the travel category. For accounting use only. Travel
63002 General Office Supplies To record payment for the purchase of general office supplies. Materials and Supplies
63003 Merchandise – Resale To record the payment for food and other merchandise purchased for resale in stores or snack bars operated by the university. Materials and Supplies
63004 Subscription Services To record payment for professional subscriptions and periodicals not for permanent retention within a collection or library. For purchases of periodicals and publications for permanent retention within a collection or library, see accounts within the 87XXX range. Materials and Supplies
63008 Lab Supplies To record payment for the purchase of general lab supplies not specified by other available account codes. Materials and Supplies
63011 Credit Card Purchase To record university-wide credit card payments to be distributed to appropriate cost categories. Accounting use only. Other Operating Expenses
63012 Hardware and Maintenance Supplies To record payment for the purchase hardware and general maintenance materials and supplies. Materials and Supplies
63013 Parts – Furniture & Equipment To record payment for the purchase of parts for motor vehicles, equipment, and furnishings. If the value or the useful life of the asset is increased by 25% or more as a result of the purchase of the item, it must be accounted as a capital item. Materials and Supplies
63014 Plants To record payment for the purchase of vegetation necessary for erosion prevention and research. Landscaping costs are included in this account unless purchased as part of a construction or renovation project, see account 82004. Materials and Supplies
63015 Fabrics & Linens To record payment for the purchase of fabrics and linens used in research or for housing and catering purposes. Materials and Supplies
63016 Furn/Equipment N/Cap-Inv To record payment for the purchase of furnishings and equipment whose unit cost is less than $5,000 and are not required to be tagged for inventory purposes. For equipment costing $5,000 or more, see account in the 8XXXX range. Materials and Supplies
63017 Computer Parts N/Cap-Inv To record payment for computer parts used to modify and existing computer or to build a computer whose total value of all parts will be less than $5,000. For parts and built values of $5,000 or more, see account in the 8XXXX range. Materials and Supplies
63020 E Access Publications Expense To record payment for electronic access to publications not owned by the university. This account includes access to information or resources through license agreements where the university to not take or retain ownership in the underlying resource. When the university does take ownership of the underlying resources, although delivery may be electronic, see account 87031. Materials and Supplies
63021 Pur Computer Software N/Inv To record payment for computer software where the unit cost is less than $100,000 or the estimated useful life is less than one year. When the unit cost is $100,000 or more, see account 86001.  Materials and Supplies
63022 Computer Sftw License Renewal To record payment for the renewal of computer software licenses. This account is used for the initial purchase of a computer or other hardware included a piece of software which is being renewed. The renewal cost is not capitalizable as part of the original unit.  Materials and Supplies
63023 Books And Prerecorded Reference Materials To record payment for books and reference materials NOT used in a professional, academic or research library and where the unit cost is less than $5,000. Materials and Supplies
63024 Purch Animals-N-Cap To record payment for animals, birds, fish, mammals, reptiles, insects, and animal parts whose unit cost is less than $5,000. Materials and Supplies
63025 Comet Card Disbursmt To record university-wide comet card activity to be distributed to appropriate cost categories. Accounting use only. Materials and Supplies
63027 C E – Audio Visuals To record payment for audio and visual equipment with a unit value between $500 and $4,999. CE or “controlled equipment”, refers to a State requirement to tag and inventory these items.  Materials and Supplies
63028 C E – Firearms To record payment for all firearms at any cost. CE or “controlled equipment”, refers to a State requirement to tag and inventory these items.  Materials and Supplies
63029 C E – Computers To record payment for computer equipment with a unit value between $500 and $4,999. CE or “controlled equipment”, refers to a State requirement to tag and inventory these items. Materials and Supplies
63030 C E – Cellular Devices To record payment for cellular devices with a unit value between $500 and $4,999. CE or “controlled equipment”, refers to a State requirement to tag and inventory these items. Materials and Supplies
63032 Credit Card Processing Fees To record payment of authorized fees and service charges. For accounting use only. Other Operating Expenses
63301 Motorized Vehicle Supplies To record payment for the purchase of petroleum products used for university owned or leased motor vehicles and other equipment operated for official university business This account includes, but not limited to anti-freeze, de-ice, diesel fuel, fuel additives, gasoline, grease, kerosene, and oil. Materials and Supplies
63302 Chemicals & Gases

To record payment for the purchase of chemicals and gases including, but not limited to, acids, alcohol (not for medical use), carbon dioxide, formaldehyde solution, hydrogen, lab chemicals, liquid nitrogen, nitrogen, oxygen, assay kits, and refrigerant gases. 

Hazardous Chemicals

Gases

  • Toxic
  • Reactive
  • Flammable
  • Inert
Materials and Supplies
63303 Medical Supplies To record payment for the purchase of medical supplies. Materials and Supplies
63305 Catering and Meeting Supplies To record payment for catering and meeting supplies. Materials and Supplies
63310 Biological Material

To record payment for the purchase of biological material in connection with sponsored programs.

  • Recombinant or synthetic DNA/RNA (plasmids, cloned materials, oligonucleotides, siRNA, primers)
  • All Viral vectors (e.g., lentivirus, retrovirus, adenovirus, AAV)
  • Genetically-modified organisms (microorganisms, plants, insects, cells/cell lines)
  • Human products, including blood, tissues, bodily fluids, clinical specimens
  • Animal products – animal carcasses, or animal products including tissues, cells, blood, serum or other bodily fluids
  • Pathogenic microorganisms (including human, animal, or plant pathogens – virus, bacteria, arthropods, insects)
  • Toxins (produced by bacteria, virus, plants, insects)
  • Hormones
  • Antibodies
Materials and Supplies
63311 Radiological Material To record payment for the purchase of radiological material in connection with sponsored programs. Materials and Supplies
63315 X-ray Producing Equip Cont

To record payment for the purchase of X-ray equipment with a unit value of less than $5,000. For unit values of $5,000 or more, see account 82015.

  • Radiation Producing Machines (XRF, XRD, radiography, minimal threat, Spectroscopy X-ray)
  • Shielding (lead)
  • Survey and contamination monitoring equipment (Geiger, neutron, scintillation, and LSC counters)
  • Exposure monitoring equipment (dosimeters and area monitors)
Materials and Supplies
63316 Lasers & Laser Sys Equip Cont

To record payment for the purchase of laser systems and laser equipment with a unit value of less than $5,000. For unit values of $5,000 or more, see account 82016.

  • Lasers and Laser Systems (coherent, incoherent, active, used for research & academic purposes). Does not include laser printers, laser pointers, and data readers such as dvd players.
  • Laser Measurement Equipment (photodiodes, power and energy meters)
  • Laser Optomechanic Equipment (tables, lenses, cages, enclosures, rails, tubes, optical assemblies, shutters, amplifiers, drivers)
  • Laser Imaging (OCT, Electrophysiology, scientific cameras, optogenetics)
  • Laser Accessories (Laser glasses, room signage, alarms, warnings, equipment labels, shielding)
Materials and Supplies
63998 Material&Supplies Contra For use in financial reporting for the materials and supplies category. For accounting use only. Materials and Supplies
64001 Electricity To record payment for purchased electricity from utilities suppliers. Utilities
64002 Ntl & Liquid Petroleum Gas To record payment for purchased natural and liquefied petroleum gas from utilities suppliers. This account does not include gasoline or other motorized vehicle supplies, see account 63301. For purchases of nitrogen, oxygen, and other chemicals and gases, see account 63302. Utilities
64003 Utilities – Municipal Water To record payment for purchased water from utilities suppliers. This account does not include bottled or drinking water, see account 63002; or wastewater see account 66050. Utilities
64005 Water Treatment To record payment for water treatment costs. This account includes, but is not limited to de-ionization, de-mineralization, water conditioning, and water softening. Utilities
64999 Utilities Contra For use in financial reporting for the utilities category. For accounting use only. Utilities
65001 Communication – Long Dist To record payment for long distance telephone charges. This account includes charges for telephone conferences, discounted long distance, and bulk-billed long distance. Communications
65002 Communication – Parts&Supply To record payment of parts with a unit cost of under $5,000 and supplies associated with communications equipment. See account 86002 for items with per unit costs of $5,000 or more. This account includes communication network cables and parts, telephone headsets, and internet modems and routes. Communications
65003 Communication – Lines & Equipment To record payment of communication line circuits and equipment rental (such as modems) that facilitate the use of the service. Communications
65011 Communication and Internet To record payment for local telephone, satellite, and internet services. This account includes all costs associated with obtaining the described communication services. Communications
65998 Telecomm Contra For use in financial reporting for the communications category. For accounting use only. Communications
66001 Main/Repair Furn Equipment To record payment for the maintenance and repair of equipment, furnishings, and motor vehicles. Repairs and Maintenance
66002 Main/Repair Computer Software To record payment for the maintenance and repair of computer software including computer software maintenance agreements and debugging services. This account does not include the maintenance and repair of computer hardware, see account 66004. Repairs and Maintenance
66003 Maint/Repair Bldgs To record payment for the maintenance and repair of buildings. maintain may included small renovation projects to improve the usefulness of the space. Small means a total project cost of less than $100,000, see account 82004 for larger projects. This account includes interior decoration and exterior improvements in addition to costs incurred to preserve the buildings service capacity. Repairs and Maintenance
66004 Maint/Repair Computer Equip To record payment for the maintenance and repair of all computer equipment. This account includes labor, parts and maintenance agreements. Repairs and Maintenance
66005 Maint/Repair Infrastructure To record payment for maintenance and repair of university infrastructure.  Infrastructure consists of long-lived items such as bridges, roads, utility lines and tunnels, storm drainage, and sidewalks. This account is for small maintenance projects which is defined as a total project cost of less than $500,000. For projects of $500,000 or more, see account 82004 or when infrastructure is acquired as a part of a land purchase, see 82007. Repairs and Maintenance
66006 Maint/Repair Grounds/Land To record payment for maintenance and repair university facilities and other improvements to land. Facilities and improvements include parking lots, patios,  paths, and retaining walls. This account is for small maintenance projects which is defined as a total project cost of less than $100,000. For projects of $100,000 or more, see account 82004 or when facilities and improvements to land are acquired as a part of a land purchase, see 82003. Repairs and Maintenance
66050 Waste Disposal To record payment for the cleanup, removal, and disposal of non-hazardous waste. This includes, but is not limited to, wastewater, garbage, and landscape waste removal. This account does not include hazardous waste disposal, see account 69018. Repairs and Maintenance
66100 Electrical Parts & Services To record payment for maintenance and repairs under $5,000 – electrical parts & services. For University Housing use only. Repairs and Maintenance
66101 HVAC Parts & Services To record payment for maintenance and repairs under $5,000 – HVAC parts & services. For University Housing use only. Repairs and Maintenance
66102 Plumbing Parts & Services To record payment for maintenance and repairs under $5,000 – plumbing parts & services. For University Housing use only. Repairs and Maintenance
66103 Maintenance & Repair Ext Build To record payment for maintenance and repairs under $5,000 – building exteriors. For University Housing use only. Repairs and Maintenance
66104 Maintenance & Repair Int Build To record payment for maintenance and repairs under $5,000 – building interiors. For University Housing use only. Repairs and Maintenance
66998 Repair & Maintenance Contra For use in financial reporting for the repairs and maintenance category. For accounting use only. Repairs and Maintenance
67002 Rental – Furniture & Equipment To record payment for the rental or lease of all furnishings and equipment not mentioned elsewhere. Rentals and Leases
67003 Rental – Computer Equipment To record payment for the rental or lease of computer equipment. Rentals and Leases
67004 Rental – Office Equipment To record payment for the rental or lease of office equipment, including copy machines. Rentals and Leases
67005 Rental – Compu Software To record payment for the rental or lease of computer software such as programs, procedures, manuals, and related documentation. This also includes software usage fees. Rentals and Leases
67006 Rental – Media Material To record payment for the rental or lease of all media material. This account includes, but is not limited to, the rental or lease of films, movies, music, musicals, plays, and royalty payments. Rentals and Leases
67010 Rental / Office Building and Space To record payment for the rental or lease of office space or office buildings, including services in lieu of office or building rent. Rentals and Leases
67011 Rental – Service Buildings To record payment for the rental or lease of service buildings. This account includes, but is not limited to activity centers, laboratories, shops and warehouses. Rentals and Leases
67012 Rental – Space To record payment for the rental of space, including utilities in lieu of rent. This account includes, but is not limited to airplane hangar storage, boat storage,
classroom, conference, exhibit space (including incidentals that are included in the rental agreement), parking, safety deposit box, and storage space. 
Rentals and Leases
67013 Capital Lease Payments To record payment of capital lease contracts as determined by the accounting department. Rentals and Leases
67014 Rental –  Vehicles To pay for the rental or lease of motor vehicles. This includes vehicles rented
with drivers. This account includes short-term and long-term rentals of motor
vehicles. For other expenses associated with field trips, see account 69043.
Rentals and Leases
67017 Laboratory Facilities Use To record payment for use of laboratory facilities, including utilities in lieu of rent. Rentals and Leases
67999 Lease & Rental Contra For use in financial reporting for the leases and rentals category. For accounting use only. Rentals and Leases
68001 Reproduction/Printing Service To record payment for purchased reproduction and printing services including, but not limited to, business cards, duplication of photos, forms, pamphlets, reprints, tickets and programs, UTD Copy Center and Print Shop, blueprints, bookbinding, enlargements, video and audio tape, and lamination. This account does not include contracted photographers or advertising costs, see accounts 69029 and 69024. Printing and Reproduction
68099 Printing & Reproduction Contra For use in financial reporting for the printing and reproduction category. For accounting use only. Printing and Reproduction
69001 Membership Dues To record the payment for professional memberships and community organization memberships for employees as part of their official university responsibilities. This account does not include registration fees for seminars or conferences, see accounts 69003 and 69041. Membership Dues
69002 Tuition – Employee Training To record the payment of tuition or fees for university employees to obtain a degree, certificate, or training associated with their official university responsibilities. Other Operating Expenses
69003 Domestic Conference Fees To record the payment of registration and conference fees for employees attending domestic seminars and conferences. This account does not include travel expenses for travel, lodging, and meals associated with attending seminars or conferences. See travel accounts in the 62XXX range. Registration Fees, Meetings, and Conferences
69004 Insurance Premiums To record the payments of authorized insurance premiums. Insurance Costs and Premiums
69006 Fees & Other Charges To record payment of authorized fees and service charges not otherwise covered by more specific accounts. Payment requests must show how the payment serves a public purpose and if the university is receiving adequate consideration. Fees and Other Charges
69007 Service Awards To record payment of service awards, certificates for longevity or service, safety, awards, certificates for safe operation of equipment, awards for special professional achievement and other outstanding service for current employees and volunteers. Other Operating Expenses
69011 Filing Fees – Document To record the payment of filing official documents. This includes the payment of lien filing fees, filing of titles, and any other document filed with a district or county clerk for which a fee is required by law. This also includes a fee paid to a county clerk for preparing an abstract of judgment. Other Operating Expenses
69012 Court Costs To record the payment for necessary court costs incurred by the university in any court. This includes transcription fees to court reporters. Other Operating Expenses
69014 Royalty Payments To record payments made to patent or trademark holders, including authors and composers, for the use of the underlying material. This account includes payments made to use a site or asset on the basis of output or profit.  Royalty Payments
69015 Settlements & Judgments To record payment to a claimant or plaintiff for settlements and judgments, or to record payment for other legal expenses (excluding attorney’s fees) that are recovered from the university. Other Operating Expenses
69016 Collection Fees Fees paid to collection agencies to collect delinquent account receivables from students or other customers. Other Operating Expenses
69018 Hazardous Waste Disposal Service To record payment for the cleanup, removal, and disposal of hazardous waste. This includes, but is not limited to, deep well disposal, landfill construction, incineration of hazardous waste, chemical waste, nuclear waste, radioactive waste, and asbestos removal. This account does not include general waste disposal, see account 66050. Other Contracted Services
69019 Temp Employment Agencies To record payment to an agency for temporary employment services. All costs associated with temporary employee services should be charged to this account. Other Contracted Services
69021 Cleaning Services To record payment for all cleaning services including janitorial services, linen services, uniform cleaning, and window cleaning. Other Contracted Services
69024 Advertising Services To record payment for advertising costs or services including radio, television, and billboards. This account is used when design services are required in connection with printed material, or printed material is included in part of an advertising campaign. For general printing, copying, and other reproduction services, see account 68001. Other Contracted Services
69026 Interest Expense – Operating To record payment for interest costs associated with capitalized leases obligations, bank accounts, and penalties. For payments based on operating agreements such as university dining, see account 69014. Other Operating Expenses
69027 Freight/Delivery Service To record payment for freight, transportation, or delivery services associated with the universities normal business or acquiring supplies and equipment for university operations. Other Contracted Services
69028 Postal Services To record payment for the purchase of postal services includes postal insurance charges. Other Operating Expenses
69029 Purchased Contract Services To record payment for contracted services not included in other accounts. This includes the cost of services performed by entities or individuals other than a university employee under an agreement or contract. Other Contracted Services
69031 Subject Payments To record payments to participants in research studies surveys. Other Operating Expenses
69032 Non UTD Student Support To record payments, such as scholarship-like transactions, for participants in certificate or training programs although the individual may not be a formal university student. Other Operating Expenses
69033 Misc Student Recruitment To record expenses incurred for student recruitment. Other Operating Expenses
69034 Physical Inventory Adjustment To record expenses incurred for inventory adjustments. Examples include theft, damage, waste, or error. Other Operating Expenses
69035 Contract End Item To record specific bulk purchases of scientific devices for use on sponsored projects only. Approval from the Office of Post-award Management is required. Other Operating Expenses
69036 Chip Fabrication To record expenses incurred for chip fabrication generally used in research applications. Other Operating Expenses
69038 Business Meals & Events To record payment for non-travel related meals and events / meetings for official university business. Other Operating Expenses
69039 Staff Services To record payment for contracted temporary services. Travel expenses incurred by vendor should be included as part of the total cost of services. This account does not include payments made to temporary employment agencies for staff support (see account 69019), lecturers (see account 61008), and other professional services (see accounts within the 61XXX range). Other Operating Expenses
69041 Foreign Registration Conference Fees To record the payment of registration and conference fees for employees attending foreign seminars and conferences. This account does not include travel expenses for travel, lodging, and meals associated with attending seminars or conferences. See travel accounts in the 62XXX range. Registration Fees, Meetings, and Conferences
69042 UTD Media Services To record payment for the setup, use, and support services related to audio, visional, and other presentation and instructional media. Other Operating Expenses
69043 Student Travel and Field Trip Expenses To record payment of authorized fees and service charges associated with official university field trips / student travel. Other Operating Expenses
69044 Relocation Services To record the reimbursement or direct payment of university employee relocation expenses. Payment may be made directly to a commercial transportation company, to the owner of a self-service vehicle for moving university employees’ household goods and other personal items, or as reimbursement to the employee for documented expenses.  Other Operating Expenses
69046 Interest Payments To record interest due on late payments. Other Operating Expenses
69049 Restocking Fees To record payment for restocking fees. Other Operating Expenses
69052 Animal Care Services To record payment for animal care services provided by UTD animal care facility. This account doesn’t not include veterinary services or services that require a high degree of know or experience to carry-out, see account 61007. Other Operating Expenses
69100 Asset Retirement Expense To record asset retirement expenses associated with potential obligations accrued for assets that may require specialized services during the asset retirement process. For accounting use only. Asset Retirement Obligations
69993 Fees & Charges Contra For use in financial reporting for the fees and other charges category. For accounting use only. Other Operating Expenses
69994 Insurance Contra For use in financial reporting for the insurance category. For accounting use only. Other Operating Expenses
69995 Membership Dues Contra For use in financial reporting for the memberships and dues category. For accounting use only. Other Operating Expenses
69996 Other Contract Contra For use in financial reporting for the other contract services category. For accounting use only. Other Operating Expenses
69997 Registration & Meetings Contra For use in financial reporting for the registration and meetings category. For accounting use only. Other Operating Expenses
69998 Other Operating Contra For use in financial reporting for the other operating expenses category. For accounting use only. Other Operating Expenses
70002 Scholarships To record scholarships to UT Dallas students enrolled in the upcoming or current. Scholarships and Fellowships
70003 Fellowships To record fellowships to UT Dallas students enrolled in the upcoming or current. Scholarships and Fellowships
70004 Stipends To record stipends to UT Dallas students, research assistance, and other appropriate individuals. Stipends are fixed amounts paid periodically for specific services provided to the benefit of the university. Scholarships and Fellowships
70005 Taxable S/F Ship Stipends To record housing stipends for student living in campus housing. Scholarships and Fellowships
70006 GSL Loan Proceeds To record student loans from the Federal Direct Loan Program. Scholarships and Fellowships
70007 Participant Support To record payments made to non-student participants in research studies. Scholarships and Fellowships
70101 Student Participant To record payments made to student participants in research studies. Scholarships and Fellowships
70890 Scholarship Closing Adjustment To record the year-end scholarship accrual. For accounting use only. Scholarships and Fellowships
70990 Tuition Discount Offset To record the year-end tuition discount offset. For accounting use only. Scholarships and Fellowships
71000 Bad Debt Expense To record bad debt expense. For Bursar use only. Bad Debt Expense
71001 Def Lt Loan Pri Doed To track student loan balances. For Bursar use only. Bad Debt Expense
71002 Fed Per Canc-Teach10 To track student loan balances. For Bursar use only. Bad Debt Expense
71003 Fed Per Canc-Teach20 To track student loan balances. For Bursar use only. Bad Debt Expense
71004 Fed Per Canc-Teach30 To track student loan balances. For Bursar use only. Bad Debt Expense
71005 Fed Per Canc-Disable To track student loan balances. For Bursar use only. Bad Debt Expense
71006 Fed Per Canc-Death To track student loan balances. For Bursar use only. Bad Debt Expense
71007 Fed Per Canc-High Risk 15 To track student loan balances. For Bursar use only. Bad Debt Expense
71008 Fed Per Canc-High Risk 20 To track student loan balances. For Bursar use only. Bad Debt Expense
71009 Fed Per Canc-High Risk 30 To track student loan balances. For Bursar use only. Bad Debt Expense
71010 Fed Per Canc-Bankruptcy To track student loan balances. For Bursar use only. Bad Debt Expense
71011 Health Cancell 15% To track student loan balances. For Bursar use only. Bad Debt Expense
71012 Health Cancell 20% To track student loan balances. For Bursar use only. Bad Debt Expense
71013 Health Cancell 30% To track student loan balances. For Bursar use only. Bad Debt Expense
71014 Fed Per Can-Law enforce 15 To track student loan balances. For Bursar use only. Bad Debt Expense
71015 Fed Per Can-Law enforce 20 To track student loan balances. For Bursar use only. Bad Debt Expense
71016 Fed Per Can-Law enforce 30 To track student loan balances. For Bursar use only. Bad Debt Expense
71017 Administrative Service Fee To track student loan balances. For Bursar use only. Bad Debt Expense
71018 Cost of Collection To track student loan balances. For Bursar use only. Bad Debt Expense
71019 Other Costs & Losses To track student loan balances. For Bursar use only. Bad Debt Expense
72000 Claims and Losses To record specific non-operating claims and losses. For accounting use only. Other Non-Operating Expenses
72100 Interest Expense on Capital Leases To record the interest portion of direct borrowing obligations resulting from the direct or indirect acquisition of capital assets through a lease or financing agreement.  For accounting use only. Other Non-Operating Expenses
73000 Impairments of Capital Assets To record impairment losses on capital assets. For accounting use only. Other Non-Operating Expenses
74001 Federal Pass – Through > 25K To record payment of subcontracts for any portion exceeding $25,000 in order to comply with Federal costing standards. This account includes only subcontract costs to other state entities and where the originating source of funds is a Federal agency. See account 61014 when the subcontract is with a non-State agency or account 75001 when the source of funds is a State agency. For use on sponsored programs only. Federal Sponsored Program Pass-throughs to Other State Agencies
74011 Federal Pass – Through < 25K To record payment for only the first $25,000 of a subcontract in order to comply with Federal costing standards. This account includes only subcontract costs to other State entities and where the originating source of funds is a Federal agency. See account 61015 when the subcontract is with a non-State agency or account 75011 when the sources of funds is a State agency. For use on sponsored programs only. Federal Sponsored Program Pass-throughs to Other State Agencies
75001 State Pass – Through > 25K To record payment of subcontracts for any portion exceeding $25,000 in order to comply with Federal costing standards. This account includes only subcontract costs to other State entities and where the originating source of funds is a State agency. See account 61014 when the subcontract is with a non-State agency or account 74001 when the source of funds is a Federal agency. For use on sponsored programs only. State Sponsored Program Pass-throughs to Other State Agencies
75011 State Pass – Through < 25K To record payment for only the first $25,000 of a subcontract in order to comply with Federal costing standards. This account includes only subcontract costs to other State entities and where the originating source of funds is a State agency. See account 61015 when the subcontract is with a non-State agency or account 74011 when the sources of funds is a Federal agency. For use on sponsored programs only. State Sponsored Program Pass-throughs to Other State Agencies
  Depreciation & Amortization To record depreciation or amortization expense for capitalized assets. For accounting use only. Depreciation and Amortization
82001 Land Purchased To record payment for the purchase of land as authorized by law. When purchasing land with buildings, the cost of the building is accounted separately from the land. Capital Asset Purchases
82002 Buildings Constructed To record payment for complete, fully constructed buildings, generally in connection with the purchase of land. Generally, the completed structure must exceed $100,000 for use of this account. Capital Asset Purchases
82003 Other Grounds Improvements To record payment for complete, fully constructed golf facilities, parking lots, plazas and other improvements to land, generally in connection with the purchase of land. Generally, the completed structure must exceed $100,000 for use of this account. Capital Asset Purchases
82004 Construction In Progress To record payment for the new construction costs associated with a permanent structure. To record payment for major additions, alterations, installations, and reconstruction projects. Generally, the completed structure must exceed $100,000 for use of this account. Capital Asset Purchases
82005 Equipment Fabrication To record payment for all parts, materials, and inputs associated with constructing a piece of equipment. Generally, the completed item must exceed $5,000 for use of this account. Capital Asset Purchases
82007 Infrastructure Improvements To record payment for complete, fully constructed roads, bridges and utility tunnels, generally in connection with the purchase of land. Generally, the completed structure must exceed $500,000 for use of this account. Capital Asset Purchases
82008 Computer Equipment To record payment for the purchase of computer equipment whose unit value is $5,000 or greater and has an estimated useful life of more than one year. Capital Asset Purchases
82010 Equipment To record payment for the purchase of furnishings and equipment whose unit value is $5,000 or greater and has an estimated useful life of more than one year. Carts, including golf carts are included in this account. For on-the-road vehicles, see account 82012. Capital Asset Purchases
82012 Motor – Vehicles Other To record payment for the purchase of motor vehicles that are capable of highway driving. For vehicles such as all-terrain vehicles (ATV’s), carts, and golf carts, see account 82010. Capital Asset Purchases
82015 X-ray Producing Equipment Capital

To record payment for the purchase of X-ray equipment with a unit value of $5,000 or more. For unit values less than $5,000, see account 63315.

  • Radiation Producing Machines (XRF, XRD, radiography, minimal threat, Spectroscopy X-ray)
  • Shielding (lead)
  • Survey and contamination monitoring equipment (Geiger, neutron, scintillation, and LSC counters)
  • Exposure monitoring equipment (dosimeters and area monitors)
Capital Asset Purchases
82016 Lasers & Laser System Equipment Capital

To record payment for the purchase of laser systems and laser equipment with a unit value of $5,000 or more. For unit values less than $5,000, see account 63316.

  • Lasers and Laser Systems (coherent, incoherent, active, used for research & academic purposes). Does not include laser printers, laser pointers, and data readers such as dvd players.
  • Laser Measurement Equipment (photodiodes, power and energy meters)
  • Laser Optomechanic Equipment (tables, lenses, cages, enclosures, rails, tubes, optical assemblies, shutters, amplifiers, drivers)
  • Laser Imaging (OCT, Electrophysiology, scientific cameras, optogenetics)
  • Laser Accessories (Laser glasses, room signage, alarms, warnings, equipment labels, shielding)
Capital Asset Purchases
86001 Computer Software To record payment for the purchase of computer software whose unit value is $100,000 or greater and has an estimated useful life of more than one year. This account does not include computer software under $100,000, see account 63021. For software license renewals, see account 63022 or for software maintenance cost, see account 66002. Capital Asset Purchases
86002 Communication Equipment To record payment for the purchase of internet systems, telephone systems, and other communications equipment whose unit value is $5,000 or greater and has an estimated useful life of more than one year. See account 65002 for communication equipment costing less than $5,000. Capital Asset Purchases
87001 Library Books & Periodicals To record payments for physical books, collections, and reference materials to be held in a permanent library. For intangible access to library materials that the university acquires (owns), see account 87031.  Capital Asset Purchases
87002 Philatelic Collection To record payments for philatelic collections at any dollar value. This account includes the collection of post stamps, post marks and other similar items. Capital Asset Purchases
87003 Works of Art To record payments for works of art, including sculptures, at any dollar value. Capital Asset Purchases
87004 Aerospace Collection To record payments for aerospace collections at any dollar value. Capital Asset Purchases
87006 Library Collections To record payments for library collections at any dollar value. Capital Asset Purchases
87007 Holocaust Collection To record payments for holocaust collections at any dollar value. Capital Asset Purchases
87008 Athenaeum / EODIAH Collection To record payments for art history and other collections at any dollar value. Capital Asset Purchases
87011 Library Subscription Print To record payment for library subscriptions of printed material that will remain in the libraries permanent collection at any value. Capital Asset Purchases
87012 Library Subscripts Electronic To record payment for library subscriptions of electronic material that will remain in the libraries permanent collection and the university has title to the underlying material, at any value. Capital Asset Purchases
87021 Microfilm To record payment for microfilm that will remain in the libraries permanent collection at any value. Capital Asset Purchases
87031 E-Access Owned To record payment for electronic library material that will remain in the libraries permanent collection and the university has title to the underlying material, at any value. Capital Asset Purchases
89991 Indirect Costs To record sponsored approved indirect cost associated with sponsored programs. For accounting use only. Indirect Cost Recovery on Sponsored Programs
89999 Capital Exp Offset Account used to offset capital expenditures. For Accounting use only. Accounting Use Only
99999 Suspense/Do Not Use Suspense account for accounting use only. Accounting Use Only


 

Account Account Name Description Category
51011 Administrative Salaries To record payment of salaries and wages to personnel employed by the university, other than faculty, faculty equivalents and individuals not part of the university’s classification plan. Salaries and Wages
51012 A&P Supplements/Enrichments To record supplements and enrichment earnings for administrative and professional (A&P) employees. These costs are not part of employees regular earnings and should not be posted to the regular earnings account. Salaries and Wages
51021 Faculty Salaries To record payment of salaries and wages to personnel employed by the university and whose duties include teaching.  Salaries and Wages
51022 Faculty Supplement/Enrichments To record supplements and enrichment earnings for faculty employees. These costs are not part of employees regular earnings and should not be posted to the regular earnings account. Salaries and Wages
51024 Lecturers  To record payment of salaries and wages to personnel employed as lecturers by the university and whose duties include training/educational projects or seminars. Salaries and Wages
51030 Graduate Assistants To record payment of salaries and wages to personnel employed in positions which require student status as a condition of employment. Students employed in classified positions which do not require student status as a condition of employment must be accounted as classified employees. This account must be used for graduate assistants only. Salaries and Wages
51031 Teaching Assistants To record payment of salaries and wages to individuals employed in positions which require student status as a condition of employment and whose duties include teaching support. Students employed in classified positions which do not require student status as a condition of employment must be accounted as classified employees. This account must be used for teaching assistants only. Salaries and Wages
51032 Research Assistant – Salary To record payment of salaries and wages to individuals employed in positions which require student status as a condition of employment and whose duties include research support. Students employed in classified positions which do not require student status as a condition of employment must be accounted as classified employees. This account must be used for research assistants only. Salaries and Wages
51041 Classified Salaries To record payment of salaries and wages to personnel employed in classified positions by the university. This account must not be used for employees in faculty, student, or administrative and professional (A&P) positions. Salaries and Wages
51042 Classified Supplements To record payment of supplements to personnel employed in classified positions by the university. This account must not be used for employees in faculty, student, or administrative and professional (A&P) positions. Salaries and Wages
51051 Wages To record wages for non-exempt employees.  To record payment of wages to personnel employed in non-exempt positions by the university. This account must not be used for employees in faculty, student, classified, or administrative and professional (A&P) positions. Salaries and Wages
51052 Regular Overtime To record payments for hours worked by a non-exempt employee in excess of the standard work week. Salaries and Wages
51053 Premium Overtime To record payments for hours taken from specific overtime balances earned in prior periods by non-exempt employees. Salaries and Wages
51055 Additional Pay To record one-time additional payments to an employee of the university. Salaries and Wages
51056 Federal Work Wages 75 To record Federal 75% work-study wages. Salaries and Wages
51057 Federal Work Study Wages 100 To record community-service 100% work-study wages. Salaries and Wages
51058 Student Organization Stipends To record wages paid to students receiving stipends for their services to the student government, advisory, and media organizations. Salaries and Wages
51061 Longevity Pay To record the payment of longevity pay to eligible employees. Payments will be made according to approved longevity schedules. Salaries and Wages
51062 Hazardous Duty Pay To record the payment of hazardous duty pay to eligible. Payments will be made according to approved hazardous duty schedules. Salaries and Wages
51070 PSP/PSF Earnings To record payment of medical premium sharing benefit earnings in lieu of using the benefit to eligible employees. Salaries and Wages
51090 Accrued Vacation Pay To record accrued vacation balance payments upon employee termination in lieu of using vacation during the course of the employees employment. Salaries and Wages
51091 Term Pay-Death To record the payment of death benefits to a deceased employee’s estate.  Salaries and Wages
52011 Admin Salaries Adjustment To record administrative salary adjustments. For accounting use only. Salaries and Wages
52021 Faculty Salaries Adjustment To record faculty salary adjustments. For accounting use only. Salaries and Wages
52024 Lecturers Adjustment To record lecturer salary adjustments. For accounting use only. Salaries and Wages
52031 Teaching Asst-Salary Adjustment To record teaching assistant salary adjustments. For accounting use only. Salaries and Wages
52032 Research Asst-Salary Adjustment To record research assistant salary adjustments. For accounting use only. Salaries and Wages
52041 Classified Salaries Adjustment To record classified salary adjustments. For accounting use only. Salaries and Wages
52051 Wages Adjustment To record wage adjustments. For accounting use only. Salaries and Wages
52500 Benefits Adjustment To record fringe benefit adjustments. For accounting use only. Salaries and Wages
52501 Vacation Reallocation To record vacation payroll adjustments. For accounting use only. Salaries and Wages
52502 FICA Reallocation To record FICA payroll adjustments. For accounting use only. Salaries and Wages
52503 Workers Comp Reallocation To record Workers Comp payroll adjustments. For accounting use only. Salaries and Wages
52504 Unemployment Reallocation To record unemployment payroll adjustments. For accounting use only. Salaries and Wages
52505 Premium Sharing Reallocation To record premium sharing payroll adjustments. For accounting use only. Salaries and Wages
52506 Retirement Reallocation To record retirement payroll adjustments. For accounting use only. Salaries and Wages
52508 Medicare Reallocation To record Medicare payroll adjustments. For accounting use only. Salaries and Wages
54500 9Days Salaries Accrual To record year end accrual of salaries and wages. For accounting use only. Salaries and Wages
54998 Salaries Wages Contra For use in financial reporting for the salaries and wages category. For accounting use only. Salaries and Wages
55001 Vacation Payout Accrual To record the monthly vacation accrual for vacation eligible employees to accumulate a funding pool to cover termination vacation payouts. Payroll Related Costs
55002 FICA Employer’s To record the employer paid benefit costs associated with the Federal Insurance Contribution Act (FICA) which consists of Old-Age and Survivors Insurance (OASI) social security taxes. Payroll Related Costs
55003 Worker’s Comp Insurance To record the employer paid benefit costs associated with worker’s compensation insurance premiums. Payroll Related Costs
55004 Unemployment Compensation To record the employer paid benefit costs associated with unemployment compensation insurance premiums. These premiums fund the cost of providing compensation to former State employees qualified by the Texas Workforce Commission to receive unemployment compensation. Payroll Related Costs
55005 Premium Sharing To record the employer paid benefit costs associated with health insurance premiums covered on behalf of employees or retirees. Payroll Related Costs
55006 Optional Retirement Plan (ORP) To record the employer paid benefit costs associated with the optional retirement plan (ORP) for employees eligible to participate in the program. This account must not be used to record ORP supplemental costs, see account 55023. Payroll Related Costs
55008 Medicare Employer’s To record the employer paid benefit costs associated with the Federal Insurance Contribution Act (FICA) which consists of Old-Age and Survivors Insurance (OASI) Medicare taxes. Payroll Related Costs
55012 UCI Reimbursements To record the cost of unemployment compensation requests paid by the State on behalf of the university. For accounting use only. Payroll Related Costs
55013 Staff Education Benefit To record benefit costs associated with the staff education program which covers a portion of eligible employees tuition for approved coursework. For accounting use only. Payroll Related Costs
55017 TRS Employer Contribution To record costs for the employer paid portion of the Teacher Retirement System (TRS) program.   Payroll Related Costs
55018 Benefit Allocation To record regular and year-end benefit allocation processes for financial reporting purposes. For accounting use only. Payroll Related Costs
55019 Change Uncomp Absence To record the annual compensable leave or vacation accrual financial reporting purposes. For accounting use only. Payroll Related Costs
55020 Retiree Premium Sharing To record the employer paid benefit costs associated with health insurance premiums covered on behalf of retirees. Payroll Related Costs
55023 ORP Supplemental To record the employer paid benefit costs associated with the optional retirement plan (ORP) supplemental contribution for employees eligible to participate in the program. This account must not be used to record the standard rate for ORP costs, see account 55006. Payroll Related Costs
58998 Payroll Related Contra For use in financial reporting for the payroll related category. For accounting use only. Payroll Related Costs
60001 Cost of Goods Sold To record transactions to recognize the cost of inventory accumulated for resale purposes. Inventory items may include food and other merchandise purchased for resale in cafeterias, restaurants, retail or central stores, and research supply centers. Other Operating Expenses
61003 Education/Training Service To record the payment for professionally conducted training. Travel expenses incurred by vendors should be included as part of the total cost of services.
This account does not include guest lecture services (account 61008) or registration fees for employees to attend seminars or conferences (see accounts 69003 and 69041).
Professional Fees and Services
61004 Financial & Accounting Service To record payment for financial and accounting services performed by professional organizations. This category includes bookkeeping, auditing, and actuarial services.  Travel expenses incurred by the service provider should be included as part of the total cost of the service. Professional Fees and Services
61005 Legal Services To record payment for legal services performed by professional organizations. Travel expenses incurred by the service provider should be included as part of the total cost of the service. Professional Fees and Services
61007 Veterinary Services To record payment for veterinary services performed by professional organizations. Travel expenses incurred by the service provider should be included as part of the total cost of the service. Professional Fees and Services
61008 Lectures – Higher Ed To record payment for non-employee lecturers and speakers with specialized experience or knowledge on a particular topic. Travel expenses incurred by the service provider should be included as part of the total cost of the service. This account does not include professionally conducted training, see account 61003. Professional Fees and Services
61009 Other Professional Services To record payment for services rendered on a fee, contract, or other basis by a person, firm, corporation, or company recognized as possessing a high degree of learning and responsibility in any area not specified within other 61XXX range accounts. This account replaces 61001 and 61018 for Professional Services Fulfillment. Professional Fees and Services
61012 Architect/Engr Services To record payment for professional architectural and engineering services. Travel expenses incurred by the service provider should be included as part of the total cost of the service. Professional Fees and Services
61013 Computer Program Services To record payment for professional information technology services. These services include computer programming, web design, and other information technology services performed by non-employees which require specialized experience or knowledge. This account does not include software maintenance or repair (see account 66002), computer equipment maintenance or repair (see account 66004), purchased software (see accounts 63021 and 86001) or internally generated or customized software. Professional Fees and Services
61014 Subcontract>25,000 Other Pt To record payment of subcontracts for any portion exceeding $25,000 in order to comply with Federal costing standards. This account does not include subcontract costs to other State entities (see accounts 74001 for funds originating from Federal sources and 75001 for funds originating from State sources). For use on sponsored program only.  Professional Fees and Services
61015 Subcontract<25,000 Other Pt To record payment for only the first $25,000 of a subcontract in order to comply with Federal costing standards. This account does not include subcontract costs to other State entities (see accounts 74011 for funds originating from Federal sources and 75011 for funds originating from State sources). For use on sponsored program only.  Professional Fees and Services
61016 Professional Svc – Freelance To record payment for services rendered on a fee, contract, or other basis by a freelancer recognized as possessing a high degree of learning and responsibility. Freelance services are services provided by individuals not affiliated with a formally organized entities. Professional Fees and Services
61017 Professional Svc – Authors To record payment for a professional author to write books, articles, or other text which requires a high degree of learning, specialized experience or knowledge. Professional Fees and Services
61998 Professional Fees Contra For use in financial reporting for the professional services category. For accounting use only. Professional Fees and Services
62101 Travel – In-State Transportation To record the payment of public transportation costs incurred during in-State travel by university employees traveling for official university business. Includes commercial air, railroad, bus, car rental, taxi, limousine, boat, subway, bicycle, and transportation network companies. Travel
62102 Travel – In-State Mileage To record the payment of in-State mileage incurred while using a personal vehicle by a university employee traveling for official university business. Travel
62105 Travel – In-St Incidental Exp To record the payment of authorized incidental expenses incurred during in-State travel by an employee on official university business. Incidental expenses do not include a meal, lodging, or transportation expense. Travel
62106 Travel – In-St Meals & Lodge To record the payment of in-State meal and lodging expenses incurred by university employees traveling for official university business. Travel
62201 Travel – Out-St Transportation To record the payment of public transportation costs incurred during out-of-State travel by university employees traveling for official university business. Travel within the United States (except Texas), Mexico, U.S. territories and Canada is considered out-of-state. Includes commercial air, railroad, bus, car rental, taxi, limousine, boat, subway, bicycle, and transportation network companies. Travel
62202 Travel – Out-St Mileage To record the payment of out-of-State mileage incurred while using a personal vehicles by a university employees traveling for official university business. Travel in the United States (except Texas), U.S. territories, Mexico, and Canada is considered out-of-state travel. Travel
62204 Travel – Out-St Incidental Exp To record the payment of authorized incidental expenses incurred during out-of-State travel by an employee on official university business. Incidental expenses do not include a meal, lodging, or transportation expense. Travel
62205 Travel – Out-St Meals & Lodge To record the payment of out-of-State meals and lodging expenses incurred by university employees traveling for official university business travel. Travel
62302 Travel – Prospective Employee

To record payment of travel expenses to a prospective employee incurred at the specific request of authorized representatives.

Travel
62401 Travel – Foreign To record the payment of authorized foreign travel by an employee traveling for official university business. For the purpose of this account, foreign travel is defined as traveling to countries other than the United States, U.S. territories, Mexico and Canada. Incidental costs, meals, lodging, and transportation costs associated with foreign travel should be recorded to this account. Travel
62998 Travel Contra For use in financial reporting for the travel category. For accounting use only. Travel
63002 General Office Supplies To record payment for the purchase of general office supplies. Materials and Supplies
63003 Merchandise – Resale To record the payment for food and other merchandise purchased for resale in stores or snack bars operated by the university. Materials and Supplies
63004 Subscription Services To record payment for professional subscriptions and periodicals not for permanent retention within a collection or library. For purchases of periodicals and publications for permanent retention within a collection or library, see accounts within the 87XXX range. Materials and Supplies
63008 Lab Supplies To record payment for the purchase of general lab supplies not specified by other available account codes. Materials and Supplies
63011 Credit Card Purchase To record university-wide credit card payments to be distributed to appropriate cost categories. Accounting use only. Other Operating Expenses
63012 Hardware and Maintenance Supplies To record payment for the purchase hardware and general maintenance materials and supplies. Materials and Supplies
63013 Parts – Furniture & Equipment To record payment for the purchase of parts for motor vehicles, equipment, and furnishings. If the value or the useful life of the asset is increased by 25% or more as a result of the purchase of the item, it must be accounted as a capital item. Materials and Supplies
63014 Plants To record payment for the purchase of vegetation necessary for erosion prevention and research. Landscaping costs are included in this account unless purchased as part of a construction or renovation project, see account 82004. Materials and Supplies
63015 Fabrics & Linens To record payment for the purchase of fabrics and linens used in research or for housing and catering purposes. Materials and Supplies
63016 Furn/Equipment N/Cap-Inv To record payment for the purchase of furnishings and equipment whose unit cost is less than $5,000 and are not required to be tagged for inventory purposes. For equipment costing $5,000 or more, see account in the 8XXXX range. Materials and Supplies
63017 Computer Parts N/Cap-Inv To record payment for computer parts used to modify and existing computer or to build a computer whose total value of all parts will be less than $5,000. For parts and built values of $5,000 or more, see account in the 8XXXX range. Materials and Supplies
63020 E Access Publications Expense To record payment for electronic access to publications not owned by the university. This account includes access to information or resources through license agreements where the university to not take or retain ownership in the underlying resource. When the university does take ownership of the underlying resources, although delivery may be electronic, see account 87031. Materials and Supplies
63021 Pur Computer Software N/Inv To record payment for computer software where the unit cost is less than $100,000 or the estimated useful life is less than one year. When the unit cost is $100,000 or more, see account 86001.  Materials and Supplies
63022 Computer Sftw License Renewal To record payment for the renewal of computer software licenses. This account is used for the initial purchase of a computer or other hardware included a piece of software which is being renewed. The renewal cost is not capitalizable as part of the original unit.  Materials and Supplies
63023 Books And Prerecorded Reference Materials To record payment for books and reference materials NOT used in a professional, academic or research library and where the unit cost is less than $5,000. Materials and Supplies
63024 Purch Animals-N-Cap To record payment for animals, birds, fish, mammals, reptiles, insects, and animal parts whose unit cost is less than $5,000. Materials and Supplies
63025 Comet Card Disbursmt To record university-wide comet card activity to be distributed to appropriate cost categories. Accounting use only. Materials and Supplies
63027 C E – Audio Visuals To record payment for audio and visual equipment with a unit value between $500 and $4,999. CE or “controlled equipment”, refers to a State requirement to tag and inventory these items.  Materials and Supplies
63028 C E – Firearms To record payment for all firearms at any cost. CE or “controlled equipment”, refers to a State requirement to tag and inventory these items.  Materials and Supplies
63029 C E – Computers To record payment for computer equipment with a unit value between $500 and $4,999. CE or “controlled equipment”, refers to a State requirement to tag and inventory these items. Materials and Supplies
63030 C E – Cellular Devices To record payment for cellular devices with a unit value between $500 and $4,999. CE or “controlled equipment”, refers to a State requirement to tag and inventory these items. Materials and Supplies
63032 Credit Card Processing Fees To record payment of authorized fees and service charges. For accounting use only. Other Operating Expenses
63301 Motorized Vehicle Supplies To record payment for the purchase of petroleum products used for university owned or leased motor vehicles and other equipment operated for official university business This account includes, but not limited to anti-freeze, de-ice, diesel fuel, fuel additives, gasoline, grease, kerosene, and oil. Materials and Supplies
63302 Chemicals & Gases

To record payment for the purchase of chemicals and gases including, but not limited to, acids, alcohol (not for medical use), carbon dioxide, formaldehyde solution, hydrogen, lab chemicals, liquid nitrogen, nitrogen, oxygen, assay kits, and refrigerant gases. 

Hazardous Chemicals

Gases

  • Toxic
  • Reactive
  • Flammable
  • Inert
Materials and Supplies
63303 Medical Supplies To record payment for the purchase of medical supplies. Materials and Supplies
63305 Catering and Meeting Supplies To record payment for catering and meeting supplies. Materials and Supplies
63310 Biological Material

To record payment for the purchase of biological material in connection with sponsored programs.

  • Recombinant or synthetic DNA/RNA (plasmids, cloned materials, oligonucleotides, siRNA, primers)
  • All Viral vectors (e.g., lentivirus, retrovirus, adenovirus, AAV)
  • Genetically-modified organisms (microorganisms, plants, insects, cells/cell lines)
  • Human products, including blood, tissues, bodily fluids, clinical specimens
  • Animal products – animal carcasses, or animal products including tissues, cells, blood, serum or other bodily fluids
  • Pathogenic microorganisms (including human, animal, or plant pathogens – virus, bacteria, arthropods, insects)
  • Toxins (produced by bacteria, virus, plants, insects)
  • Hormones
  • Antibodies
Materials and Supplies
63311 Radiological Material To record payment for the purchase of radiological material in connection with sponsored programs. Materials and Supplies
63315 X-ray Producing Equip Cont

To record payment for the purchase of X-ray equipment with a unit value of less than $5,000. For unit values of $5,000 or more, see account 82015.

  • Radiation Producing Machines (XRF, XRD, radiography, minimal threat, Spectroscopy X-ray)
  • Shielding (lead)
  • Survey and contamination monitoring equipment (Geiger, neutron, scintillation, and LSC counters)
  • Exposure monitoring equipment (dosimeters and area monitors)
Materials and Supplies
63316 Lasers & Laser Sys Equip Cont

To record payment for the purchase of laser systems and laser equipment with a unit value of less than $5,000. For unit values of $5,000 or more, see account 82016.

  • Lasers and Laser Systems (coherent, incoherent, active, used for research & academic purposes). Does not include laser printers, laser pointers, and data readers such as dvd players.
  • Laser Measurement Equipment (photodiodes, power and energy meters)
  • Laser Optomechanic Equipment (tables, lenses, cages, enclosures, rails, tubes, optical assemblies, shutters, amplifiers, drivers)
  • Laser Imaging (OCT, Electrophysiology, scientific cameras, optogenetics)
  • Laser Accessories (Laser glasses, room signage, alarms, warnings, equipment labels, shielding)
Materials and Supplies
63998 Material&Supplies Contra For use in financial reporting for the materials and supplies category. For accounting use only. Materials and Supplies
64001 Electricity To record payment for purchased electricity from utilities suppliers. Utilities
64002 Ntl & Liquid Petroleum Gas To record payment for purchased natural and liquefied petroleum gas from utilities suppliers. This account does not include gasoline or other motorized vehicle supplies, see account 63301. For purchases of nitrogen, oxygen, and other chemicals and gases, see account 63302. Utilities
64003 Utilities – Municipal Water To record payment for purchased water from utilities suppliers. This account does not include bottled or drinking water, see account 63002; or wastewater see account 66050. Utilities
64005 Water Treatment To record payment for water treatment costs. This account includes, but is not limited to de-ionization, de-mineralization, water conditioning, and water softening. Utilities
64999 Utilities Contra For use in financial reporting for the utilities category. For accounting use only. Utilities
65001 Communication – Long Dist To record payment for long distance telephone charges. This account includes charges for telephone conferences, discounted long distance, and bulk-billed long distance. Communications
65002 Communication – Parts&Supply To record payment of parts with a unit cost of under $5,000 and supplies associated with communications equipment. See account 86002 for items with per unit costs of $5,000 or more. This account includes communication network cables and parts, telephone headsets, and internet modems and routes. Communications
65003 Communication – Lines & Equipment To record payment of communication line circuits and equipment rental (such as modems) that facilitate the use of the service. Communications
65011 Communication and Internet To record payment for local telephone, satellite, and internet services. This account includes all costs associated with obtaining the described communication services. Communications
65998 Telecomm Contra For use in financial reporting for the communications category. For accounting use only. Communications
66001 Main/Repair Furn Equipment To record payment for the maintenance and repair of equipment, furnishings, and motor vehicles. Repairs and Maintenance
66002 Main/Repair Computer Software To record payment for the maintenance and repair of computer software including computer software maintenance agreements and debugging services. This account does not include the maintenance and repair of computer hardware, see account 66004. Repairs and Maintenance
66003 Maint/Repair Bldgs To record payment for the maintenance and repair of buildings. maintain may included small renovation projects to improve the usefulness of the space. Small means a total project cost of less than $100,000, see account 82004 for larger projects. This account includes interior decoration and exterior improvements in addition to costs incurred to preserve the buildings service capacity. Repairs and Maintenance
66004 Maint/Repair Computer Equip To record payment for the maintenance and repair of all computer equipment. This account includes labor, parts and maintenance agreements. Repairs and Maintenance
66005 Maint/Repair Infrastructure To record payment for maintenance and repair of university infrastructure.  Infrastructure consists of long-lived items such as bridges, roads, utility lines and tunnels, storm drainage, and sidewalks. This account is for small maintenance projects which is defined as a total project cost of less than $500,000. For projects of $500,000 or more, see account 82004 or when infrastructure is acquired as a part of a land purchase, see 82007. Repairs and Maintenance
66006 Maint/Repair Grounds/Land To record payment for maintenance and repair university facilities and other improvements to land. Facilities and improvements include parking lots, patios,  paths, and retaining walls. This account is for small maintenance projects which is defined as a total project cost of less than $100,000. For projects of $100,000 or more, see account 82004 or when facilities and improvements to land are acquired as a part of a land purchase, see 82003. Repairs and Maintenance
66050 Waste Disposal To record payment for the cleanup, removal, and disposal of non-hazardous waste. This includes, but is not limited to, wastewater, garbage, and landscape waste removal. This account does not include hazardous waste disposal, see account 69018. Repairs and Maintenance
66100 Electrical Parts & Services To record payment for maintenance and repairs under $5,000 – electrical parts & services. For University Housing use only. Repairs and Maintenance
66101 HVAC Parts & Services To record payment for maintenance and repairs under $5,000 – HVAC parts & services. For University Housing use only. Repairs and Maintenance
66102 Plumbing Parts & Services To record payment for maintenance and repairs under $5,000 – plumbing parts & services. For University Housing use only. Repairs and Maintenance
66103 Maintenance & Repair Ext Build To record payment for maintenance and repairs under $5,000 – building exteriors. For University Housing use only. Repairs and Maintenance
66104 Maintenance & Repair Int Build To record payment for maintenance and repairs under $5,000 – building interiors. For University Housing use only. Repairs and Maintenance
66998 Repair & Maintenance Contra For use in financial reporting for the repairs and maintenance category. For accounting use only. Repairs and Maintenance
67002 Rental – Furniture & Equipment To record payment for the rental or lease of all furnishings and equipment not mentioned elsewhere. Rentals and Leases
67003 Rental – Computer Equipment To record payment for the rental or lease of computer equipment. Rentals and Leases
67004 Rental – Office Equipment To record payment for the rental or lease of office equipment, including copy machines. Rentals and Leases
67005 Rental – Compu Software To record payment for the rental or lease of computer software such as programs, procedures, manuals, and related documentation. This also includes software usage fees. Rentals and Leases
67006 Rental – Media Material To record payment for the rental or lease of all media material. This account includes, but is not limited to, the rental or lease of films, movies, music, musicals, plays, and royalty payments. Rentals and Leases
67010 Rental / Office Building and Space To record payment for the rental or lease of office space or office buildings, including services in lieu of office or building rent. Rentals and Leases
67011 Rental – Service Buildings To record payment for the rental or lease of service buildings. This account includes, but is not limited to activity centers, laboratories, shops and warehouses. Rentals and Leases
67012 Rental – Space To record payment for the rental of space, including utilities in lieu of rent. This account includes, but is not limited to airplane hangar storage, boat storage,
classroom, conference, exhibit space (including incidentals that are included in the rental agreement), parking, safety deposit box, and storage space. 
Rentals and Leases
67013 Capital Lease Payments To record payment of capital lease contracts as determined by the accounting department. Rentals and Leases
67014 Rental –  Vehicles To pay for the rental or lease of motor vehicles. This includes vehicles rented
with drivers. This account includes short-term and long-term rentals of motor
vehicles. For other expenses associated with field trips, see account 69043.
Rentals and Leases
67017 Laboratory Facilities Use To record payment for use of laboratory facilities, including utilities in lieu of rent. Rentals and Leases
67999 Lease & Rental Contra For use in financial reporting for the leases and rentals category. For accounting use only. Rentals and Leases
68001 Reproduction/Printing Service To record payment for purchased reproduction and printing services including, but not limited to, business cards, duplication of photos, forms, pamphlets, reprints, tickets and programs, UTD Copy Center and Print Shop, blueprints, bookbinding, enlargements, video and audio tape, and lamination. This account does not include contracted photographers or advertising costs, see accounts 69029 and 69024. Printing and Reproduction
68099 Printing & Reproduction Contra For use in financial reporting for the printing and reproduction category. For accounting use only. Printing and Reproduction
69001 Membership Dues To record the payment for professional memberships and community organization memberships for employees as part of their official university responsibilities. This account does not include registration fees for seminars or conferences, see accounts 69003 and 69041. Membership Dues
69002 Tuition – Employee Training To record the payment of tuition or fees for university employees to obtain a degree, certificate, or training associated with their official university responsibilities. Other Operating Expenses
69003 Domestic Conference Fees To record the payment of registration and conference fees for employees attending domestic seminars and conferences. This account does not include travel expenses for travel, lodging, and meals associated with attending seminars or conferences. See travel accounts in the 62XXX range. Registration Fees, Meetings, and Conferences
69004 Insurance Premiums To record the payments of authorized insurance premiums. Insurance Costs and Premiums
69006 Fees & Other Charges To record payment of authorized fees and service charges not otherwise covered by more specific accounts. Payment requests must show how the payment serves a public purpose and if the university is receiving adequate consideration. Fees and Other Charges
69007 Service Awards To record payment of service awards, certificates for longevity or service, safety, awards, certificates for safe operation of equipment, awards for special professional achievement and other outstanding service for current employees and volunteers. Other Operating Expenses
69011 Filing Fees – Document To record the payment of filing official documents. This includes the payment of lien filing fees, filing of titles, and any other document filed with a district or county clerk for which a fee is required by law. This also includes a fee paid to a county clerk for preparing an abstract of judgment. Other Operating Expenses
69012 Court Costs To record the payment for necessary court costs incurred by the university in any court. This includes transcription fees to court reporters. Other Operating Expenses
69014 Royalty Payments To record payments made to patent or trademark holders, including authors and composers, for the use of the underlying material. This account includes payments made to use a site or asset on the basis of output or profit.  Royalty Payments
69015 Settlements & Judgments To record payment to a claimant or plaintiff for settlements and judgments, or to record payment for other legal expenses (excluding attorney’s fees) that are recovered from the university. Other Operating Expenses
69016 Collection Fees Fees paid to collection agencies to collect delinquent account receivables from students or other customers. Other Operating Expenses
69018 Hazardous Waste Disposal Service To record payment for the cleanup, removal, and disposal of hazardous waste. This includes, but is not limited to, deep well disposal, landfill construction, incineration of hazardous waste, chemical waste, nuclear waste, radioactive waste, and asbestos removal. This account does not include general waste disposal, see account 66050. Other Contracted Services
69019 Temp Employment Agencies To record payment to an agency for temporary employment services. All costs associated with temporary employee services should be charged to this account. Other Contracted Services
69021 Cleaning Services To record payment for all cleaning services including janitorial services, linen services, uniform cleaning, and window cleaning. Other Contracted Services
69024 Advertising Services To record payment for advertising costs or services including radio, television, and billboards. This account is used when design services are required in connection with printed material, or printed material is included in part of an advertising campaign. For general printing, copying, and other reproduction services, see account 68001. Other Contracted Services
69026 Interest Expense – Operating To record payment for interest costs associated with capitalized leases obligations, bank accounts, and penalties. For payments based on operating agreements such as university dining, see account 69014. Other Operating Expenses
69027 Freight/Delivery Service To record payment for freight, transportation, or delivery services associated with the universities normal business or acquiring supplies and equipment for university operations. Other Contracted Services
69028 Postal Services To record payment for the purchase of postal services includes postal insurance charges. Other Operating Expenses
69029 Purchased Contract Services To record payment for contracted services not included in other accounts. This includes the cost of services performed by entities or individuals other than a university employee under an agreement or contract. Other Contracted Services
69031 Subject Payments To record payments to participants in research studies surveys. Other Operating Expenses
69032 Non UTD Student Support To record payments, such as scholarship-like transactions, for participants in certificate or training programs although the individual may not be a formal university student. Other Operating Expenses
69033 Misc Student Recruitment To record expenses incurred for student recruitment. Other Operating Expenses
69034 Physical Inventory Adjustment To record expenses incurred for inventory adjustments. Examples include theft, damage, waste, or error. Other Operating Expenses
69035 Contract End Item To record specific bulk purchases of scientific devices for use on sponsored projects only. Approval from the Office of Post-award Management is required. Other Operating Expenses
69036 Chip Fabrication To record expenses incurred for chip fabrication generally used in research applications. Other Operating Expenses
69038 Business Meals & Events To record payment for non-travel related meals and events / meetings for official university business. Other Operating Expenses
69039 Staff Services To record payment for contracted temporary services. Travel expenses incurred by vendor should be included as part of the total cost of services. This account does not include payments made to temporary employment agencies for staff support (see account 69019), lecturers (see account 61008), and other professional services (see accounts within the 61XXX range). Other Operating Expenses
69041 Foreign Registration Conference Fees To record the payment of registration and conference fees for employees attending foreign seminars and conferences. This account does not include travel expenses for travel, lodging, and meals associated with attending seminars or conferences. See travel accounts in the 62XXX range. Registration Fees, Meetings, and Conferences
69042 UTD Media Services To record payment for the setup, use, and support services related to audio, visional, and other presentation and instructional media. Other Operating Expenses
69043 Student Travel and Field Trip Expenses To record payment of authorized fees and service charges associated with official university field trips / student travel. Other Operating Expenses
69044 Relocation Services To record the reimbursement or direct payment of university employee relocation expenses. Payment may be made directly to a commercial transportation company, to the owner of a self-service vehicle for moving university employees’ household goods and other personal items, or as reimbursement to the employee for documented expenses.  Other Operating Expenses
69046 Interest Payments To record interest due on late payments. Other Operating Expenses
69049 Restocking Fees To record payment for restocking fees. Other Operating Expenses
69052 Animal Care Services To record payment for animal care services provided by UTD animal care facility. This account doesn’t not include veterinary services or services that require a high degree of know or experience to carry-out, see account 61007. Other Operating Expenses
69100 Asset Retirement Expense To record asset retirement expenses associated with potential obligations accrued for assets that may require specialized services during the asset retirement process. For accounting use only. Asset Retirement Obligations
69993 Fees & Charges Contra For use in financial reporting for the fees and other charges category. For accounting use only. Other Operating Expenses
69994 Insurance Contra For use in financial reporting for the insurance category. For accounting use only. Other Operating Expenses
69995 Membership Dues Contra For use in financial reporting for the memberships and dues category. For accounting use only. Other Operating Expenses
69996 Other Contract Contra For use in financial reporting for the other contract services category. For accounting use only. Other Operating Expenses
69997 Registration & Meetings Contra For use in financial reporting for the registration and meetings category. For accounting use only. Other Operating Expenses
69998 Other Operating Contra For use in financial reporting for the other operating expenses category. For accounting use only. Other Operating Expenses
70002 Scholarships To record scholarships to UT Dallas students enrolled in the upcoming or current. Scholarships and Fellowships
70003 Fellowships To record fellowships to UT Dallas students enrolled in the upcoming or current. Scholarships and Fellowships
70004 Stipends To record stipends to UT Dallas students, research assistance, and other appropriate individuals. Stipends are fixed amounts paid periodically for specific services provided to the benefit of the university. Scholarships and Fellowships
70005 Taxable S/F Ship Stipends To record housing stipends for student living in campus housing. Scholarships and Fellowships
70006 GSL Loan Proceeds To record student loans from the Federal Direct Loan Program. Scholarships and Fellowships
70007 Participant Support To record payments made to non-student participants in research studies. Scholarships and Fellowships
70101 Student Participant To record payments made to student participants in research studies. Scholarships and Fellowships
70890 Scholarship Closing Adjustment To record the year-end scholarship accrual. For accounting use only. Scholarships and Fellowships
70990 Tuition Discount Offset To record the year-end tuition discount offset. For accounting use only. Scholarships and Fellowships
71000 Bad Debt Expense To record bad debt expense. For Bursar use only. Bad Debt Expense
71001 Def Lt Loan Pri Doed To track student loan balances. For Bursar use only. Bad Debt Expense
71002 Fed Per Canc-Teach10 To track student loan balances. For Bursar use only. Bad Debt Expense
71003 Fed Per Canc-Teach20 To track student loan balances. For Bursar use only. Bad Debt Expense
71004 Fed Per Canc-Teach30 To track student loan balances. For Bursar use only. Bad Debt Expense
71005 Fed Per Canc-Disable To track student loan balances. For Bursar use only. Bad Debt Expense
71006 Fed Per Canc-Death To track student loan balances. For Bursar use only. Bad Debt Expense
71007 Fed Per Canc-High Risk 15 To track student loan balances. For Bursar use only. Bad Debt Expense
71008 Fed Per Canc-High Risk 20 To track student loan balances. For Bursar use only. Bad Debt Expense
71009 Fed Per Canc-High Risk 30 To track student loan balances. For Bursar use only. Bad Debt Expense
71010 Fed Per Canc-Bankruptcy To track student loan balances. For Bursar use only. Bad Debt Expense
71011 Health Cancell 15% To track student loan balances. For Bursar use only. Bad Debt Expense
71012 Health Cancell 20% To track student loan balances. For Bursar use only. Bad Debt Expense
71013 Health Cancell 30% To track student loan balances. For Bursar use only. Bad Debt Expense
71014 Fed Per Can-Law enforce 15 To track student loan balances. For Bursar use only. Bad Debt Expense
71015 Fed Per Can-Law enforce 20 To track student loan balances. For Bursar use only. Bad Debt Expense
71016 Fed Per Can-Law enforce 30 To track student loan balances. For Bursar use only. Bad Debt Expense
71017 Administrative Service Fee To track student loan balances. For Bursar use only. Bad Debt Expense
71018 Cost of Collection To track student loan balances. For Bursar use only. Bad Debt Expense
71019 Other Costs & Losses To track student loan balances. For Bursar use only. Bad Debt Expense
72000 Claims and Losses To record specific non-operating claims and losses. For accounting use only. Other Non-Operating Expenses
72100 Interest Expense on Capital Leases To record the interest portion of direct borrowing obligations resulting from the direct or indirect acquisition of capital assets through a lease or financing agreement.  For accounting use only. Other Non-Operating Expenses
73000 Impairments of Capital Assets To record impairment losses on capital assets. For accounting use only. Other Non-Operating Expenses
74001 Federal Pass – Through > 25K To record payment of subcontracts for any portion exceeding $25,000 in order to comply with Federal costing standards. This account includes only subcontract costs to other state entities and where the originating source of funds is a Federal agency. See account 61014 when the subcontract is with a non-State agency or account 75001 when the source of funds is a State agency. For use on sponsored programs only. Federal Sponsored Program Pass-throughs to Other State Agencies
74011 Federal Pass – Through < 25K To record payment for only the first $25,000 of a subcontract in order to comply with Federal costing standards. This account includes only subcontract costs to other State entities and where the originating source of funds is a Federal agency. See account 61015 when the subcontract is with a non-State agency or account 75011 when the sources of funds is a State agency. For use on sponsored programs only. Federal Sponsored Program Pass-throughs to Other State Agencies
75001 State Pass – Through > 25K To record payment of subcontracts for any portion exceeding $25,000 in order to comply with Federal costing standards. This account includes only subcontract costs to other State entities and where the originating source of funds is a State agency. See account 61014 when the subcontract is with a non-State agency or account 74001 when the source of funds is a Federal agency. For use on sponsored programs only. State Sponsored Program Pass-throughs to Other State Agencies
75011 State Pass – Through < 25K To record payment for only the first $25,000 of a subcontract in order to comply with Federal costing standards. This account includes only subcontract costs to other State entities and where the originating source of funds is a State agency. See account 61015 when the subcontract is with a non-State agency or account 74011 when the sources of funds is a Federal agency. For use on sponsored programs only. State Sponsored Program Pass-throughs to Other State Agencies
  Depreciation & Amortization To record depreciation or amortization expense for capitalized assets. For accounting use only. Depreciation and Amortization
82001 Land Purchased To record payment for the purchase of land as authorized by law. When purchasing land with buildings, the cost of the building is accounted separately from the land. Capital Asset Purchases
82002 Buildings Constructed To record payment for complete, fully constructed buildings, generally in connection with the purchase of land. Generally, the completed structure must exceed $100,000 for use of this account. Capital Asset Purchases
82003 Other Grounds Improvements To record payment for complete, fully constructed golf facilities, parking lots, plazas and other improvements to land, generally in connection with the purchase of land. Generally, the completed structure must exceed $100,000 for use of this account. Capital Asset Purchases
82004 Construction In Progress To record payment for the new construction costs associated with a permanent structure. To record payment for major additions, alterations, installations, and reconstruction projects. Generally, the completed structure must exceed $100,000 for use of this account. Capital Asset Purchases
82005 Equipment Fabrication To record payment for all parts, materials, and inputs associated with constructing a piece of equipment. Generally, the completed item must exceed $5,000 for use of this account. Capital Asset Purchases
82007 Infrastructure Improvements To record payment for complete, fully constructed roads, bridges and utility tunnels, generally in connection with the purchase of land. Generally, the completed structure must exceed $500,000 for use of this account. Capital Asset Purchases
82008 Computer Equipment To record payment for the purchase of computer equipment whose unit value is $5,000 or greater and has an estimated useful life of more than one year. Capital Asset Purchases
82010 Equipment To record payment for the purchase of furnishings and equipment whose unit value is $5,000 or greater and has an estimated useful life of more than one year. Carts, including golf carts are included in this account. For on-the-road vehicles, see account 82012. Capital Asset Purchases
82012 Motor – Vehicles Other To record payment for the purchase of motor vehicles that are capable of highway driving. For vehicles such as all-terrain vehicles (ATV’s), carts, and golf carts, see account 82010. Capital Asset Purchases
82015 X-ray Producing Equipment Capital

To record payment for the purchase of X-ray equipment with a unit value of $5,000 or more. For unit values less than $5,000, see account 63315.

  • Radiation Producing Machines (XRF, XRD, radiography, minimal threat, Spectroscopy X-ray)
  • Shielding (lead)
  • Survey and contamination monitoring equipment (Geiger, neutron, scintillation, and LSC counters)
  • Exposure monitoring equipment (dosimeters and area monitors)
Capital Asset Purchases
82016 Lasers & Laser System Equipment Capital

To record payment for the purchase of laser systems and laser equipment with a unit value of $5,000 or more. For unit values less than $5,000, see account 63316.

  • Lasers and Laser Systems (coherent, incoherent, active, used for research & academic purposes). Does not include laser printers, laser pointers, and data readers such as dvd players.
  • Laser Measurement Equipment (photodiodes, power and energy meters)
  • Laser Optomechanic Equipment (tables, lenses, cages, enclosures, rails, tubes, optical assemblies, shutters, amplifiers, drivers)
  • Laser Imaging (OCT, Electrophysiology, scientific cameras, optogenetics)
  • Laser Accessories (Laser glasses, room signage, alarms, warnings, equipment labels, shielding)
Capital Asset Purchases
86001 Computer Software To record payment for the purchase of computer software whose unit value is $100,000 or greater and has an estimated useful life of more than one year. This account does not include computer software under $100,000, see account 63021. For software license renewals, see account 63022 or for software maintenance cost, see account 66002. Capital Asset Purchases
86002 Communication Equipment To record payment for the purchase of internet systems, telephone systems, and other communications equipment whose unit value is $5,000 or greater and has an estimated useful life of more than one year. See account 65002 for communication equipment costing less than $5,000. Capital Asset Purchases
87001 Library Books & Periodicals To record payments for physical books, collections, and reference materials to be held in a permanent library. For intangible access to library materials that the university acquires (owns), see account 87031.  Capital Asset Purchases
87002 Philatelic Collection To record payments for philatelic collections at any dollar value. This account includes the collection of post stamps, post marks and other similar items. Capital Asset Purchases
87003 Works of Art To record payments for works of art, including sculptures, at any dollar value. Capital Asset Purchases
87004 Aerospace Collection To record payments for aerospace collections at any dollar value. Capital Asset Purchases
87006 Library Collections To record payments for library collections at any dollar value. Capital Asset Purchases
87007 Holocaust Collection To record payments for holocaust collections at any dollar value. Capital Asset Purchases
87008 Athenaeum / EODIAH Collection To record payments for art history and other collections at any dollar value. Capital Asset Purchases
87011 Library Subscription Print To record payment for library subscriptions of printed material that will remain in the libraries permanent collection at any value. Capital Asset Purchases
87012 Library Subscripts Electronic To record payment for library subscriptions of electronic material that will remain in the libraries permanent collection and the university has title to the underlying material, at any value. Capital Asset Purchases
87021 Microfilm To record payment for microfilm that will remain in the libraries permanent collection at any value. Capital Asset Purchases
87031 E-Access Owned To record payment for electronic library material that will remain in the libraries permanent collection and the university has title to the underlying material, at any value. Capital Asset Purchases
89991 Indirect Costs To record sponsored approved indirect cost associated with sponsored programs. For accounting use only. Indirect Cost Recovery on Sponsored Programs
89999 Capital Exp Offset Account used to offset capital expenditures. For Accounting use only. Accounting Use Only
99999 Suspense/Do Not Use Suspense account for accounting use only. Accounting Use Only