Expenditure Account Codes

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SALARIES, WAGES, and FRINGE BENEFITS. All amounts paid to or in behalf of State employees, both elected and appointed, in return for their services, will be classified as salaries and/or wages. Fees for professional and other services are classified under "Contractual Services." Click here to look up Object Codes alphabetically.
IRS Reportable	Account	Description	Updated FY 2012
	110100	University Support Staff -Base Salaries and Wages-Regular
	110101	Payroll Debt Recovery
	110110	University Support Staff-Base Salaries and Wages-Temporary
	110120	University Support Staff-Shift Differential
	110130	University Support Staff-Overtime
	110140	University Support Staff-Holiday
	110160	University Support Staff Longevity
	111100	Unclassified Employees-Base Salaries and Wages-Regular
	111110	Unclassified Employees-Base Salaries and Wages-Temporary
	111120	Unclassified Employees-Shift Differential
	111130	Unclassified Employees-Overtime
	111140	Unclassified Employees-Holiday
	111150	Unclassified Employees-Taxable Employee Business Expense
	111200	Graduate Teaching Assistants (Monthly)--refers to all students paid on a monthly basis with teaching responsibilities
	111300	Student Research Assistants (Monthly)--refers to all students paid on a monthly basis with research responsibilities.
	111400	Other Students (Monthly)--refers to all students without teaching or research responsibilities who are paid on a monthly basis.
	112000	Student Employees (Hourly)--refers to the pay of students paid on an hourly basis and who are regularly enrolled and working in institutions under the State Board of Regents, when such students are working on less than a half-time basis.
	113100	Key Base Sal/Wage, Reg
	119500	Employer's contribution to Employee and Dependent's Health Insurance Contributions
	117600	Employer's contribution to State Leave Payment Assessments
	117610	VLN Assessment
	117800	Employer's contribution to Parking Compensation Reduction Program
	117900	Employer Contr Local Tax
	118100	Employer's contribution to KPERS (Kansas Public Employees Retirement System) for retirement benefits.
	118110	Employer Contr KPERS D&D
	118300	Employer's matching amount to Regents employees for retirement benefits
	118500	Employer's contribution to KPERS for Regents retirement employees disability insurance
	118800	Employer's contribution to KS Police/Fire
	119101	Employer's contribution of OASDHI (Social Security).
	119102	Employer's contribution of Medicare
	119500	Employer's contribution to group health and hospitalization insurance
	119700	Employer's contribution to worker's compensation insurance program.
	119800	Employer's contribution to unemployment insurance program.
	119900	Flexible Spending Accounts Administrative Fee
	119950	Reimburseable Fringe Benefits
COMMUNICATION: Includes electronic voice and data transmission costs and postage, postal services and mail handling fees. Telecommunications needs to approve all telephone related charges and purchases. Answering machines are on contract and need Telecommunications approval.
IRS Reportable	Account	Description	Updated FY 2012
	120100	Postage - Refers to the cost of postage and postal services.
	120200	Commercial Local Communication Service - paid directly to a commercial vendor (e.g., tariffed Southwestern Bell service, includes base line charges for facsimile machines). Monthly service equipment, directory assistance, AT&T Information Systems, Mountain Bell.
	120300	Commercial Long Distance Service - paid directly to a commercial vendor (e.g., tariffed AT&T service and/or data transmission line service). DDD call, conference calls, reimbursement for long distance, Graph Net
	120400	Other Commercial Communication Services - paid directly to a commercial vendor. Private lines, special circuits, Scent, phone net charge, AT&T weather line, news tickets, seismograph stations, WATTS line, leased equipment including leased pagers.
	120500	Intergovernmental Local Communication Service Operating Charge - DISC - Reimbursement to the Division of Information Systems and Communications (DISC) for local telephone services provided that represent the basic operating cost which is limited to costs defined by federal reimbursement rate on federal grant claims. [This object code is only used when a federal grant is paying DISC on an Interfund Voucher for local telephone charges.]
	120520	Telephone Monthly Expense - Reimbursement to a state agency other than the Division of Information Systems and Communications (DISC) for local telephone services provided. Cannot be used for payments to DISC
	120600	Intergovernmental Postage Operating Charges (DISC)- Reimbursement to DISC for postage or postal services provided that represent the basic operation cost which is limited to costs defined by federal cost reimbursement regulations. [This object code is only used when a federal grant is paying DISC on Interfund Voucher for basic operating charges.]
	120620	Intergovernmental Postage Charge - Interfund Voucher or a KU SOV for postage or postal services provided.
	120700	Intergovernmental Long Distance Communication Service Operating Charge (DISC) - Reimbursement to DISC for long distance telephone service provided that represent the basic operating cost which is limited to costs defined by federal cost reimbursement regulations. [This would be a payment to DISC by an Interfund Voucher.]
	120710	Intergovernmental Long Distance Communication Service Capital Charge (DISC) - Reimbursement to DISC for long distance telephone services representing the cost of capital improvements and other costs which are not allowable under federal cost reimbursement regulations. [These charges are paid from state funds to DISC on an Interfund Voucher.]
	120720	Telephone Long Distance - Reimbursement to a state agency other than the Division of Information Systems and Communications (DISC) for long distance telephone services provided. Cannot be used for payments for DISC.
	120800	Other Intergovernmental Communication Service Operating Charge - Reimbursement to DISC for other communication services provided that represent the basic operating cost which is limited to costs defined by federal cost reimbursement regulation. [This would be a payment to DISC using federal grant funds for other communication services.]
	120820	Other Intergovernmental Communication Service Charge - Vendors other than DISC - Reimbursement to a state agency other than DISC on an Interfund Voucher or to a KU department on an SOV for other communication services provided.
	120900	Other Communications - payments for communication services not elsewhere classified (e.g., telegraph Telex, mobile radio/telephone, satellite services, pager air time and other charges, FAX copies by "FAX Businesses", CRANK CANS-A-N charges).
	120910	Cellular Phones - This includes all costs associated with the use of cellular phones such as the phone, monthly billings, reimbursements to employees for business use of personal cellular phones, etc.
FREIGHT AND EXPRESS - The cost for transporting commodities, livestock, equipment, and personal effects of employees as authorized by statute exclusive of remittance for such costs to vendors from whom goods are purchased. Inward bound transportation costs should be associated to specific acquisitions of goods; and, the remittance for such costs should be coded as part of the cost of the goods purchased.
IRS Reportable	Account	Description
	121200	Moving of agency offices - paid on a SOV
x	121300	Moving employees' personal effects in-state.
x	121400	Moving employees' personal effects out of state.
	121900	Freight and parcel delivery
PRINTING AND ADVERTISING - The cost of all printing, binding, duplicating, blueprinting, and engraving as well as the cost of space in newspapers and magazines and radio time devoted to publicizing any state activity. The cost of paper incidental to and billed as part of the cost of the service would be classified under this heading, but the cost of blank forms, and other inventoried items would be classified under "Stationery and Office Supplies," classification 137100.
IRS Reportable	Account	Description	Updated FY 2012
	122100	Printing (KS Printing Services)
	122110	Printing Surcharge (State Agency Only)
	122300	Duplication, blueprinting, reproducing, digital printing, and offset printing (Non-Capital) Includes the printing of business cards and business stationary
	122400	Advertising (classified and legal). Include dates and a complete description in the voucher comment field (Non-Capital)
RENTS - The payments made by a state agency for the use of property and equipment. In general, costs falling under this classification will be the rent paid for the use of land, buildings, and equipment. Payments associated with lease-purchase agreements should also be coded under this classification.
IRS Reportable	Account	Description	Updated FY 2012
x	123100	Rental of copier equipment (including all types of office copying equipment meter usage [124300 if copier is owned]). Also remember to include the contract number in additional info field.
x	123200	Rental of space in buildings (Includes booth rentals) specify dates and reason (name of function) for rental.
x	123300	Rental of Non-research equipment - specify kind and dates
x	123310	Rental of research equipment
x	123400	Rental of land - specify dates
x	123600	Information processing equipment - Includes rental of central processing units, memory, channels, control units, tape drives, disk drives, mass storage communications controllers and consoles, printers, terminals, plotters, graphic terminals, data entry equipment, remote job entry stations, scanners and modems.
x	123700	Information processing Software Rental - Includes rental of all types of software for use on any computer systems equipment or information processing equipment and annual software payments. If purchasing computer software or a perpetual license less than $500 each, use 137250 (use 1418x0 series if over $500 each). If purchasing software maintenance, use 124800.
x	123800	Intergovernmental rental of space in buildings (use on Interfund voucher only).
x	123900	Other rentals - movies (include dates shown), P.O. boxes, scripts
x	123910	Postage Machine Rental - Include dates of rental period
x	123920	Cable Television - Payments for cable TV, include the period of use
REPAIRING AND SERVICING: Expenditures for outside labor, including materials and replacement parts, in maintaining, fixing, restoring, renewing and mending equipment, machinery, facilities, buildings and grounds.
IRS Reportable	Account	Description	Updated FY 2012
x	124101	Passenger Car Service - Oil Change (Include Tag of vehicle)	#
x	124102	Passenger Car Service - Car Wash (Include Tag of vehicle)	#
x	124103	Passenger Car Service - Tire Repair & Installation (Include Tag of vehicle)	#
x	124109	Passenger Car Service - Other (Include description of service and tag of vehicle)	#
x	124121	Passenger Car Collision Repair (include tag of vehicle)	#
x	124129	Passenger Car Repair - Other (include description of repair and tag of vehicle)	#
x	124131	Passenger Car Equipment Installation	#
x	124201	Other Self-Propelled Equipment Service - Oil Change	#
x	124202	Other Self-Propelled Equipment Service - Wash	#
x	124203	Other Self-Propelled Equipment Tire Repair and Installation	#
x	124209	Other Self-Propelled Equipment Service - Other	#
x	124221	Other Self-Propelled Equipment Collision Repair	#
x	124229	Other Self-Propelled Equipment Repair - Other	#
x	124231	Other Self-Propelled Equipment Installation	#
x	124300	Repair & Maintenance Machine, Equipment - Not self-propelled
x	124310	Repair & Maintenance Furniture, Fixtures
x	124320	Repair & Maintenance Research Equipment
x	124400	Repair Building n-cap IRS (non-capital only)
x	124420	Grounds & Landscaping (repairs only)
x	124700	Computer Repair and Maintenance - Repair and service of all computer, printer, data processing, and data communication related equipment and parts.
x	124730	Telecomm Equipment Repair which represents maintenance costs expended to external vendors for PBX (telecommunications equipment).
x	124800	Maintenance & Service of Software. If purchasing computer software less than $500, use 137250 (use 1418x0 series if over $500 each). If the item is a software license or license renewal, use 123700.
x	124900	Repair & Maintenance Other - Not classified elsewhere
IN-STATE TRAVEL AND SUBSISTENCE - Allowable expenses incurred by a State employee or officer while away from his/her official headquarters or domicile. This classification includes subsistence, fares for riding on or in conveyances, private car mileage, expenses of operating State-owned cars, meals, room, incidental items such as tips and telephone calls and nominal amounts for postage and urgently needed supplies or services. Items not appropriately classified as travel or subsistence, but included on travel vouchers, will be assigned codes as if paid separately.
IRS Reportable	Account	Description	Updated FY 2012
	125110	Private vehicle mileage (also used lieu of other codes where reimbursement is made at prescribed mileage rates) for in-state travel.
	125120	Hire of passenger cars, airplanes, and buses for in-state travel.
	125130	State car expense for in-state travel. (Vehicle registration, and turnpike tolls for state vehicle - requires vehicle x, signature of employee and one copy).
	125510	Registration Fee In State
	125170	Railroad, airplane, and bus fares (including Pullman) for in-state travel.
	125180	Subsistence (meals and lodging) for in-state travel
	125190	Non subsistence items for in-state travel (turnpike tolls, private vehicle - requires signature of driver & license plate x on each ticket)
OUT-OF-STATE TRAVEL SUBSISTENCE - Refers to allowable expenses incurred by a state employee or officer while away from his/her official headquarters or domicile outside the borders of the State of Kansas, but within the United States. This classification will include subsistence, fares for riding on or in conveyances, private car mileage, expenses of operating state owned cars, meals, room, incidental items such as tips and telephone calls and nominal amounts for postage and urgently needed supplies or services. Items not appropriately classified as travel or subsistence, but included on travel vouchers, will be assigned codes as if paid separately. Please note that border city travel is considered out-of-state travel if lodging or registration expenses are incurred, and should be coded in the 1252xx series. Travel occurring within the state of Kansas but associated with out-of-state travel should be coded in the 1252xx series.
IRS Reportable	Account	Description	Updated FY 2012
	125040	Domestic Travel Advance--KURES Business Unit Only
	125210	Private vehicle mileage (also used in lieu of other codes where reimbursement is made at prescribed mileage rates) for out-of-state travel.
	125220	Hire of passenger cars, airplanes and buses for out-of-state travel.
	125230	State car expense for out-of-state travel.
	125520	Registration Fee Out-State
	125270	Railroad, airplane and bus fares (including Pullman) for out-of-state travel.
	125280	Subsistence (meals and lodging) for out-of-state travel.
	125290	Non subsistence items for out-of-state travel.
INTERNATIONAL TRAVEL AND SUBSISTENCE - Allowable expenses incurred by a state employee or officer while away from his/her official headquarters or domicile outside the United States. This includes fares for riding public conveyances, private car mileage, expenses of operating state owned vehicles, subsistence (meals & lodging), tips, telephone calls and nominal amounts for postage and urgently needed supplies and services. Items not appropriately classified as travel or subsistence, but included on travel vouchers, should be assigned the proper expenditure object codes. Travel occurring within the state of Kansas but associated with an international trip is coded in this series.
IRS Reportable	Account	Description
	125050	Foreign Travel Advance--KURES Business Unit Only
	125310	Private vehicle mileage for international travel
	125320	Hire of passenger cars, airplanes and buses for international travel.
	125330	State car expense for international travel
	125530	Registration Fee International
	125370	Railroad, airplane and bus fares for international travel
	125380	Subsistence (meals and lodging) for international travel
	125390	Non subsistence items for international travel
FEES-OTHER SERVICES - Payments for services rendered, other than salaries and wages, including payments to wards and clients. Fees incurred should be itemized where required.
IRS Reportable	Account	Description	Updated FY 2012
	126100	Recruitment expenses--out-of-state applicants. Must be payable to candidate by a contractual service form with receipts and calculated mileage according to state regulations.
x	126200	Honorariums-IRS reportable.
	126210	Reimbursement of Travel Expenses related to a university visit (speakers, entertainers, etc.) Receipts must be attached. This will avoid travel expenses being reported as income.
	126300	Computer Programming Services, Data Processing Services and Database Access Fees Operating Charge (DISC) - Reimbursement to DISC for computer programming, data processing and database access services provided that represent the basic operating cost which is limited to costs defined by federal cost reimbursement regulations. [This would be a payment to DISC on an Interfund Voucher for computer programming, data processing or database access services from a federal grant.]
	126310	Computer Programming Services, Data Processing Services and Database Access Fees Capital Charge (DISC) - Reimbursement to DISC for computer programming, data processing and database access services provided for that portion representing the cost of capital improvements and other costs which are not allowable under federal cost reimbursement regulations. These costs may not be charged against federal funds and must be paid solely from state funds. [This would be a payment to DISC on an Interfund Voucher for services from state funds.]
x	126320	Computer Programming Services and Data Processing Services Charge - Vendors Other than DISC - Payments to vendors other than DISC on voucher or SOV for computer programming, data processing services provided, and website development, creation, and maintenance.
x	126330	Database Access Fees Charge - Payments to vendors other than DISC on voucher (with Provost approval) or SOV for database access services provided (base charges only).
x	126340	Internet Connectivity
	126350	Fin Mgmt System Developmt Fee
x	126400	Recording fees, servicing fees, court costs and copyright fees.
x	126500	Laboratory fees	#
x	126501	Laboratory Fees – Random Employee Drug Tests
x	126502	Laboratory Fees – Random Alcohol Tests
x	126600	Tuition for Employees
	126601	Tuition Payments w/F&A
x	126900	Other fees - security guard services, research participants, entry fees, press clipping and reading, field practicum, exhibiting fees, incentive fees, pre addressed labels, page charges, blood donations, student teaching, illustrations, manuscript reading, key duplication (FO only), restocking charges, paying hotels directly for non-employees, and many other fees not classified elsewhere
x	126920	Bank Fees for contractor banks
x	126910	Credit Card Fees and Charges
x	126970	Photographic Processing
x	126980	Subcontracts w/F&A
FEES-PROFESSIONAL SERVICES - Payments for services other than salaries and wages, and hence made to persons other than State employees. IRS reportable.
IRS Reportable	Account	Description	Updated FY 2012
x	127100	Architects and engineers (Non-Capital)
x	127200	Attorneys and lawyers
x	127300	Physicians and medical associations
x	127400	Hospitals and nursing homes
x	127500	Advertising agencies
x	127700	Lecturers, speakers, instructors, and entertainers - must use Contractual Service Form.
x	127800	Accountants and auditors
x	127910	Information Systems Consulting Services
x	127990	Other professional fees, including consultants, photographers, depositions, reading X-rays (Non-Capital)
x	127991	Employee Background Check
UTILITIES - Payments made by a state agency for services of the nature generally defined as public utilities, except telephone, and cable TV. Always give beginning and ending dates of service.
IRS Reportable	Account	Description	Updated FY 2012
	128100	Electricity
	128200	Natural Gas
	128300	Steam
	128400	Water
	128500	Sewage charges
	128600	Solid waste charges
	128900	Other utilities
OTHER CONTRACTUAL SERVICES
IRS Reportable	Account	Description	Updated FY 2012
	129100	Subscriptions - Must be in agency name
	129110	Dues & Membership Fees
	129200	Laundry, dry cleaning, and towel service.
	129400	Recreation and entertainment.
x	129500	Non-Employee Awards, Rewards, Premiums, and Bounties -- IRS Reportable. Vouchers require name, address, and social security number of the recipient in the comment area of the voucher.
	129600	Surety & Employee Bonds
	129610	GTA/GRA Insurance--Payroll
	129611	GTA/GRA Insurance--Student
	129612	Other ISSS Insurance
	129620	Other Insurance - Not classified elsewhere
	129630	Aircraft Liability Insurance
	129640	Automobile Insurance
	129660	General Liability Insurance
	129670	Professional Liability Insurance
	129680	Comprehensive & Property Insurance
	129690	Aircraft Insurance - Not liability
	129700	Official hospitality - must be processed through Administration - Internal Audit.
	129710	NonResident Alien Services
	129720	Conference/Seminar Services
x	129800	Employee Awards (Non-cash) -- IRS Reportable. Vouchers must show the name, address, and social security number of the employee receiving the award in the comment area of the voucher.
x	129850	Participant/Employee Payment
x	129900	Other contractual services.
x	129910	Janitorial Services
x	129920	Participant Payments/Support
x	129930	Scien Rsrch Services Non-Uni
x	129940	Temporary Services
x	129950	Research Participant Advance
COMMODITIES - The cost of all supplies and materials, .01- 499.99 per unit, will fall under this classification , which includes supplies that are consumed by use, materials used in repair and replacement work, parts used in repair work, and small tools subject either to short life or to loss, or both.
CLOTHING - Includes all wearing apparel and all yard goods to be made into clothing; also, thread, buttons, zippers, and related items.
IRS Reportable	Account	Description	Updated FY 2012
	130100	Clothing--Includes wearing apparel, all material to be made into clothing, and thread, buttons, zippers and related items.
	130102	Personal Protection Clothing	#
FEED AND FORAGE - Includes such items as corn, hay, oats, ensilage, cotton seed meal, salt, and other food and conditioners for animals, but not medicines.
IRS Reportable	Account	Description	Updated FY 2012
	131010	Feed and forage
FOOD FOR HUMAN CONSUMPTION - Includes all items, except medicines.
IRS Reportable	Account	Description	Updated FY 2012
	132010	Food
FUEL (other than for motor vehicles) - Includes all substances such as coal, oil and kerosene when used for cooking, heating and generating power. Natural gas purchased falls under account code 12820.
IRS Reportable	Account	Description	Updated FY 2012
	133200	Fuel oil, diesel, and kerosene
	133300	Liquid propane gas and butane
	133900	Other fuel
MAINTENANCE AND CONSTRUCTION MATERIALS, SUPPLIES, AND PARTS - The cost of all items purchased for use in connection with the upkeep of the physical plant, computer systems, and other equipment. Includes materials and parts purchased in repairing and maintaining physical plants, highways and bridges, computer systems and other equipment, where the labor is performed by state personnel. This classification does not include maintenance items for motor vehicles.
IRS Reportable	Account	Description	Updated FY 2012
	134100	Materials and supplies for buildings & grounds (Non-Capital)
	134300	Computer-systems parts replacement and repair - Purchase of materials, and parts for repair of computer systems equipment, information processing equipment, microcomputer systems equipment, and data communications equipment.
	134900	Other equipment parts, materials, and supplies - Replacement parts not attached to buildings, water softener chemicals, resistors, seals, projector bulbs, padlocks, nails not used for a building, sand, ice melt, dry-cell batteries.
MOTOR VEHICLE PARTS, SUPPLIES AND ACCESSORIES - Includes all items used or consumed in the operation and maintenance of motor vehicles and aircraft, such as fuel, oil, grease, batteries, tires, tubes, chains, and repair parts.			Updated FY 2012
IRS Reportable	Account	Description
	135100	Gasoline - Gallons purchased and if FET taken.
	135200	Diesel Fuel
	135210	Bio-Diesel Fuel	#
	135300	Gasohol
	135400	Liquefied Petroleum, Butane, or Natural Gas
	135500	Aircraft Fuel - Gallons purchased and if FET taken.
	135600	Motor Oil
	135900	Other Parts, Supplies, and Accessories
PROFESSIONAL AND SCIENTIFIC SUPPLIES AND MATERIALS - Includes all school supplies, hospital supplies, engineers' supplies, medical supplies, and drugs.
IRS Reportable	Account	Description	Updated FY 2012
	136100	Drugs and pharmaceuticals
	136200	Animal drugs
	136300	Chemicals - (non research). Chemicals directly used in research uses 138300
	136900	Other professional supplies and materials. Mailing lists, cylinder rental, theater supplies, blue print paper, VCR tapes, cassette tapes, pipette tips, reprints, dry ice, hearing aids, small inexpensive animal, books.
	136950	Photographic Supplies - Includes film
	136960	Films & Video Tapes (Non-Library)
	137100	Stationery and office supplies
	137200	Computer Supplies--Includes magnetic tapes, disk storage devices, continuous forms, printer ribbons, cartridges for printer, computer-output-microform (COM) stock, plotter paper and inks, and other consumable supplies used with computer systems, information processing, microcomputer system, or data communication equipment.
	137210	Computer Hardware
	137250	Computer Software - Less than $500 per item. (If over $500 see 1418x0 series). If the item is not a perpetual software license or if this is a license renewal, use 123700. If purchasing software maintenance, use 124800.
	137300	Telecomm Terminal Equipment (Information Technology Only)
RESEARCH SUPPLIES AND MATERIALS - Laboratory supplies, medical supplies, drugs and chemicals used directly in scientific research activities. It may include other commodities such as plywood, tubing or pipe normally coded under another object code, but specifically used for research projects and paid for from research funds; however, it should not include materials, supplies and services incidental to the primary research function. For example, office supplies or animal food are not be coded 138010. Payment vouchers for items not normally coded under account code 138010, but specifically used for research projects, must carry a statement that the items are being used for research and must identify the specific project.
IRS Reportable	Account	Description	Updated FY 2012
	138010	Research Supplies and Materials (except chemicals).
	138300	Research Chemicals
OTHER SUPPLIES, MATERIALS AND PARTS
IRS Reportable	Account	Description	Updated FY 2012
	139100	Agricultural supplies (other than feed and forage), materials and parts. (Tractor parts, plants, lawn mower parts).
	139200	Household, laundry, and kitchen supplies and materials
	139300	Power plant and safety supplies
	139400	Recreation supplies and materials
	139500	Small tools
	139700	Supplies used in manufacturing and printing for resale
	139800	Commodities purchased for resale to using departments
	139900	Other supplies, materials, and parts - Includes such supplies, materials and parts not elsewhere classified and supplies, materials, and parts purchased for resale to the public, promotional items, first aid kits and informational signs.
	139980	BPC Recovery of Suspense Item - Used when credit has been received on BPC transaction and 13999 was used on original transaction
	139990	Pending Credit - BPC Purchases (suspense)
CAPITAL OUTLAY - Disbursements charged to this class include the cost of land and buildings; also all equipment, machinery, apparatus, furniture, fixtures, and devices, which, with ordinary use and care would be expected to be serviceable longer than one year. Acquisitions of items with a useful expectancy of one year or more and costing $500 - $4,999.99 per are classified as account code 14XX09 (non-inventory). Items with a useful expectancy of one year or more and costing $5,000 or more are classified as account code 14XX00 (inventory). Upgrades to existing equipment originally costing $5,000 or more, should be coded 14XX00 regardless of the cost of the upgrade. Installment purchases where the sum of the installments is $5,000 or more should be coded 14XX00. All costs (freight, installation, options, accessories, cost of various pieces to assemble, installments, etc.) of getting a capital item in place should be capitalized and the appropriate object code based on the total cost should be used regardless of the cost of the individual components.
IRS Reportable	Account	Description	Updated FY 2012
	140100	Agricultural equipment and machinery >=$5,000
	140199	Agricultural equipment and machinery >$500 and <$5,000
	140200	Laundry, and kitchen equipment and furniture >=$5,000
	140209	Laundry, and kitchen equipment and furniture - non-inventory >$500 and <$5,000
	140210	Household Furniture >=$5,000
	140219	Household Furniture Non-Cap >$500 and <$5,000
	140300	Fixtures, and equipment >=$5,000
	140309	Fixtures, and equipment >$500 and <$5,000
	140310	Office Furniture >=$5,000
	140319	Office Furniture Non-Cap >$500 and <$5,000
	140400	Professional and scientific equipment >=$5,000
	140409	Professional and scientific equipment >$500 and <$5,000
	140500	Passenger cars >=$5,000
	140509	Passenger cars >$500 and <$5,000
	140600	Trucks >=$5,000
	140609	Trucks >$500 and <$5,000
	140610	Self Propelled Equipment >=$5,000
	140619	Self Propelled Equip Non-Cap >$500 and <$5,000
	140800	Shop and plant maintenance equipment >=$5,000
	140809	Shop and plant maintenance equipment >$500 and <$5,000
	140900	Other equipment, machinery, furniture and fixtures >=$5,000
	140909	Other equipment, machinery, furniture and fixtures >$500 and $5,000
BOOKS AND LIBRARY MATERIAL - The cost of reference and professional books and library material purchased, including microfilm, motion pictures, and cassettes.
IRS Reportable	Account	Description	Updated FY 2012
	141110	Books and Library Material >=$5,000 (Books under $5,000 each use the 13xxx0 series)
	141119	Books and Library Material >$500 and <$5,000 (Books under $500 each use the 13xxx0 series)
MICROCOMPUTER SYSTEMS AND SUPPORT EQUIPMENT
IRS Reportable	Account	Description	Updated FY 2012
	141310	Microcomputer Systems and Support Equipment >=$5,000 --Includes the purchase of microcomputers or personal computers. Typical support equipment includes floppy disk drives, tape cassette drives, printers, plotters, graphics terminals, and other interface equipment or computer related parts. Also includes upgrades.
	141319	Microcomputer Systems and Support Equipment >$500 and <$5,000
	141610	Information Processing Equipment >=$5,000 -- Includes various types of information processing equipment, excluding microcomputer equipment
	141619	Information Processing Equipment >$500 and <$5,000
COMPUTER-SYSTEMS, INFORMATION PROCESSING, OR MICROCOMPUTER SOFTWARE			Updated FY 2012
IRS Reportable	Account	Description
	141810	Computer Systems, Information Processing or Microcomputer Systems Software >=$5,000 -- Includes all types of software. 141810 is only used if the software and license is actually owned by the University. Do not use 141810 if a license or for license portion.
	141817	Software licenses or License fee portion of a software purchase or continuation of use. >=$5,000 per license regardless if annual or perpetual. If the annual license is <$500, use account 123700. Perpetual licenses <$500, use 137250.
	141819	Computer Systems, Information Processing or Microcomputer Systems Software >$500 and <$5,000. Also includes annual or perpetual licenses within this dollar range.

IRS Reportable	Account	Description	Updated FY 2012
	142010	Buildings and equipment
	142019	Buildings and equipment - non-inventory
	142020	Building Improvements
	142029	Building Improvements Non-Cap
	142111	Facilities Conservation Improvement Program - Interest - Buildings and Improvements - Capital/Inventory: This captures the interest component of agency intergovernmental payments made to the Department of Administration - Facilities Conservation Improvement Program.
	142300	Duplicating, Blue-Printing and Reproducing - Buildings & Improvements - Capital, Inventory >=$100,00
	142309	Duplicating, Blue-Printing and Reproducing - Buildings & Improvements - Capital, Noninventory >=$5,000 and <$100,000
x	142500	Buildings and Grounds Repair and Service - Buildings & Improvements - Capital, Inventory >=$100,000
x	142509	Buildings and Grounds Repair and Service - Buildings & Improvements - Capital, Noninventory >=$5,000 and <$100,000
x	142700	Architects and Engineers - Buildings & Improvements - Capital, Inventory >=$100,000
x	142709	Architects and Engineers - Buildings & Improvements - Capital, Noninventory >=$5,000 and <$100,000
x	142800	Other Professional Fees - Buildings & Improvements - Capital, Inventory >=$100,000
x	142809	Other Professional Fees - Buildings & Improvements - Capital, Noninventory >=$5,000 and <$100,000
	142900	Materials and Supplies for Buildings - Capital, Inventory >=$100,000
	142909	Materials and Supplies for Buildings - Capital, Noninventory >=$5,000 and <$100,000
	143100	Land and Interest in Land >=$100,000
	143300	Assessments for Improvements (no dollar amount limits)
	144010	Land Nonstructural Improvement >=$100,000 Capital: Includes ponds, terraces, dikes, drainage ditches, fences, landscaping, walks, drives, streets, curbs, water wells, and boat ramps with a total cost of $100,000 or greater. A depreciable land improvement adds value to the land but does not have an indefinite useful life.
	144019	Land Nonstructural Improvement Non-Inventory >=$5,000 and <$100,000 Non-Capital: Includes the cost of initially preparing land for its intended use, provided the preparation has an indefinite useful life, a total cost less than $100,000 and is permanent in nature. Examples are basic site improvements (excavation, fill, grading) or cost of removing, relocating or reconstructing the property of others (i.e. power lines).
x	144700	Architects and Engineers - Land - Capital, Inventory >=$100,000
x	144709	Architects and Engineers - Land - Capital, Noninventory >=$5,000 and <$100,000
x	144800	Other Professional Fees - Land - Capital, Inventory >=$100,000
x	144809	Other Professional Fees - Land - Capital, Noninventory >-$5,000 and <$100,000
TELECOMMUNICATIONS/DATA FACILITIES (State-owned) - Purchase of various telecommunication and data communication equipment.
IRS Reportable	Account	Description	Updated FY 2012
	146100	Telecommunications termination equipment >=$5,000 --communications line termination elements such as answering machines, pagers, telephones, key sets, signal interfaces, or conditioning units and FAX machines.
	146109	Telecommunications termination equipment >$500 and <$5,000
	146200	Telecommunication switching equipment >=$5,000 -- switching devices both manual and automatic, such as PBX's, attendant consoles, patching, traffic control, and system management units.
	146209	Telecommunication switching equipment >$500 and <$5,000
	146300	Telecommunication transmission equipment >=$5,000 -- facilities used to provide a transmission path between two or more points such as cable, wire, radio-microwave, or optical, and the associated multiplexing units.
	146309	Telecommunication transmission equipment >$500 and <$5,000
	146400	Radio (portable) equipment >=$5,000 -- non fixed elements such as vehicular, handheld transceivers, and paging units.
	146409	Radio (portable) equipment >$500 and <$5,000-- non fixed elements such as vehicular, handheld transceivers, and paging units.
	146500	Radio Equipment (Fixed) >=$5,000
	146509	Radio Equipment (Fixed) >$500 and <$5,000
	146600	Data communications equipment >=$5,000 -- Multiplexers, concentrators, monitors, acoustic couplers, modem eliminators, protocol converters, interfaces and other equipment used primarily for communicating data or information between computer systems or information processing systems. Also answering machines.
	146609	Data communications equipment >$500 and <$5,000
	149799	Sales Tax - Regents Hous Facilities
	149899	Agency or Departmental Capital Outlay Purchases--Refers to either: (a) the purchase of capital equipment by an agency for resale to other state agencies or using departments; or (b) agency interdepartmental purchases of capital equipment items already on the agency's inventory where the original historical cost of the equipment is to be maintained on the agency's inventory records.
	149901	Depreciation Expense
	149995	Equipment Transfer to KU
GRANTS, CLAIMS AND SHARED REVENUE - Payments made from Federal and State funds as aid to individuals, schools, and political subdivisions; payments made by reason of death, personal injury or property damage; and payments of the statutory allocations to political subdivisions of State-collected revenues fall under this general class.
STATE-AID PAYMENTS - The amount of state funds paid to political subdivisions and qualified organizations as aid to individuals, for school aid purposes, county roads and city streets, local governments and other aid purposes and shared revenue as authorized by law. Where another State agency shares in the distribution along with other qualified organizations, it should be separately identified.
CLAIMS - Any amount paid out because of death, injury to person or damage to property, where the death, injury or damage was associated with State property or with a State activity and to amounts paid out under provisions of the worker's compensation act.
IRS Reportable	Account	Description	Updated FY 2012
	152200	Personal injury claims
	152300	Property damage or loss claims
	152900	Other claims
SCHOLARSHIP GRANTS - Payments made directly to or for the assistance of persons awarded a scholarship or participating in a sponsored educational training program
IRS Reportable	Account	Description	Updated FY 2012
	156400	Trainees Enrollment Fees
	156600	Scholarships, Fellowships, and grants to students. These require the vice chancellor's approval.
	156610	Post Doctoral scholarship/fellowship .
	156700	Off-Campus work study
OTHER GRANTS, CLAIMS, AND SHARED REVENUE - Authorized expenditures required to restore petty cash fund balances, etc. through losses incurred in the monetary transactions and for other grants, claims and shared revenue transactions not classified elsewhere.
IRS Reportable	Account	Description	Updated FY 2012
x	159200	Royalty payments
	159900	Other grants, claims, and shared revenue.
DEBT SERVICE - Payments of principal, interest and service charges of any borrowed money that is a general obligation of the State; also, the principal, interest and service charges of any borrowed money that is an obligation of a particular state agency fall under this general class.
DEBT PAYMENTS - The repayment of the principal amount of any borrowed money
IRS Reportable	Account	Description	Updated FY 2012
	160200	Revenue Bond principal payments.
	160300	Loan Principal Payments
INTEREST AND SERVICE CHARGES - The amount paid for the use of borrowed money and also any amount paid in connection with making such payments
IRS Reportable	Account	Description	Updated FY 2012
	172110	Interest and service charges on Revenue Bond debt.
	161300	Interest and service charges on Loans
	161950	Arbitrage rebate expense on revenue bond debt
OTHER PAYMENTS AND CHARGES FOR DEBT SERVICE - For transactions used to fund principal and interest accounts for debt service payments and to fund arbitrage rebate accounts.
IRS Reportable	Account	Description	Updated FY 2012
	172100	Other Debt Serv - Principal
	172110	Other Debt Serv - Interest
	162120	Other Debt Serv - Arbitrage
NON EXPENSE ITEMS - Disbursements which are not properly classified as governmental expenditures fall under this general class.
INVESTMENTS - The cost of securities purchased from agency funds where authorized by statute. Included in this classification are the cost of principal (including premiums, commissions, and shipping expenses) and any accrued interest.
IRS Reportable	Account	Description	Updated FY 2012
	170100	Principal and premiums
	170300	Accrued interest purchased
ADVANCES - Any amount disbursed from a fund or account which, when disbursed, is intended to be reimbursed to the fund at some future date; also disbursements to establish an authorized petty cash fund will be classified under this code. Any advance salary payment made by a state agency will be classified under code 11730.
IRS Reportable	Account	Description	Updated FY 2012
	172900	Other Miscellaneous Advances
TRANSFERS - The expenditure portion of a transaction where the purpose of the transaction is to decrease the balance of a fund in the State Treasury and to increase another fund or funds in the State Treasury by an equal amount through a revenue transaction under requirement of statute, project grant, revenue bond covenant, etc. Payments from one fund to another fund for reimbursement of services, commodities or equipment do not fall under this classification.
IRS Reportable	Account	Description	Updated FY 2012
	173100	Inter-agency transfer (Federal)
	173300	Intra-agency transfer (State)
	173800	Transfer to trustee for defeased bonds
STUDENT LOANS - Loans made to qualified students under the several loan programs available at the State institutions of higher education.
IRS Reportable	Account	Description	Updated FY 2012
	175100	Perkins/National Direct Student loans
	175300	Health Profession Student loans
	175900	Other student loans
OTHER NON-EXPENSE ITEMS - Those non-operating and non-expense reimbursements not provided for under object code 17000 through 17700 classifications.
IRS Reportable	Account	Description	Updated FY 2012
	179500	Taxes remitted
	179900	Other non-expense items
	198010	F&A Charged to Grants
	198020	Administrative Overhead--KURES Business Unit Only except for AOH on SOVs
	198050	Unrecovered F&A--KURES Business Unit Only
	198510	Subcontractor F&A--KURES Business Unit Only
	199000	Subcontracts no F&A--KURES Business Unit Only
	199080	Rent of Facilities no F&A--KURES Business Unit Only
	199420	Tuition Payments no F&A
	199500	Transfers--KURES Business Unit Only
	199510	Transfers (KTEC)--KURES Business Unit Only
	199570	Participant Advance—No F & A--KURES Business Unit Only
	199580	Participant Support no F&A--KURES Business Unit Only
	199920	Scholarship/Fellowship no F&A--KURES Business Unit Only
	199950	Non KU Cost Share--KURES Business Unit Only
	199970	Project Write-Off--KURES Business Unit Only

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