Printable Version of Accounts 52000 to 52999

North Carolina State University
Administrative Procedures Manual
Chart Of Accounts - Expense Accounts

(52000-52999)

RESTRICTED CODES ARE RESTRICTED FOR OFFICE OF FINANCE AND BUSINESS USE

52000

Supplies and Materials: This object class includes the payments for supplies, materials, and commodities consumable within a time period of one year of less, consumed by physical units, or whose use results in a significant impairment of their physical condition or appearance.  It includes all articles or substances in a natural, pre-fabricated, or manufactured state used for current operating purposes, processed in construction or manufacturing operations, or constituting an integral part of finished output. 

52100

Household Supplies: This major object includes the payments for cleaning, custodial, and janitorial supplies, materials, and utensils.  Also, it includes the costs of clothing, wearing apparel, uniforms furnished to employees, bedding, and sewing supplies and materials.

52101

Household Supplies-Janitorial/Cleaning: This object code is used to record payments for household supplies needed to provide janitorial or cleaning services. 

52102

Household Supplies-Clothing and Uniforms: This object code is used to record payments for clothing and recreational supplies.  

52109

Household Supplies-Other: This object code is used to record payments for household supplies not reported under separate object codes identified above. 

52200

Food Products

52205

Food Products: This minor object includes the payments for raw and processed foods and food products, beverages, and condiments to be consumed by humans.  It includes the foods purchased for infirmary patients.  The costs of food purchased for resale is provided in major object number 52700.    

52209

Alcohol:  This minor object includes expenditures for alcoholic beverages.  Purchases from this category may not be made from budget funds or sales and service accounts.  All purchases must be approved in writing by the appropriate director, dean or vice chancellor.

52300

Educational Supplies: This major object includes payments for supplies and materials normally used within a year or less, in a classroom or laboratory, for examination, instructional, and research purposes.  When used in educational and research endeavors such supplies and materials include chemicals, films, slides, tapes, and transparencies. It also includes the cost of scientific, medical, hospital, infirmary, and laboratory supplies and materials, and demurrage charges for gas cylinders. Also included are the costs of agricultural supplies and materials in the form of feed, seed, fertilizer, insecticide, fodder, and forage when their use is for instructional or research purposes.

52310

Agricultural/Animal Supplies: This minor account is used to record the cost of supplies directly related to the care or treatment of animals including pharmaceutical charges.

52400

Repair Supplies: This major object includes payments for supplies and materials used for necessary maintenance, repairs, or upkeep of institutional facilities and grounds, which neither adds to the permanent value of the property nor appreciably prolongs its intended life but keeps it in an efficient operating condition.  It includes the cost of carpentry, electrical, mechanical, plumbing, and structural supplies and materials.  It includes the small tools necessary to perform these repairs.  Also included are agricultural supplies and materials when their use is for the maintenance of institutional grounds.

52450

Maintenance Equipment:  This minor object is used to record the cost of maintenance equipment costing more than $200 per unit and less than $5,000 per unit and having a useful life of more than one year. Types of equipment include buffers, vacuum cleaners, carpet cleaning machines, drill presses, power edgers, leaf blowers, trimmers, concrete saws, 2-way radios, portable hammer drills, fluke test meters, key cutting machines, and pressure washers.

52500

Motor Vehicle Supplies: This major object includes the payments for supplies and materials normally used in the operation, maintenance, and repair of state-owned motor vehicles.  It includes the costs of fuels, oils, lubricants, fluids, tires, batteries, etc., and minor accessories. 

52510

Gasoline/Diesel Fuel: This minor object includes the costs of fuels used in the operation of motor vehicles.  

52590

Other Motor Vehicle Supplies: This minor object includes the costs of supplies other than fuels associated with the operation of motor vehicles and motor vehicle equipment items costing less than $5,000.

52600

Office Supplies: This major object includes payments for supplies and materials normally used in the operations of institutional offices and includes the cost of readily expendable items such as paper, pencils, folders, ink, etc.  This object includes office equipment items with a cost of less than $5,000. It includes the cost of printing institutional forms, memoranda, letterheads, and envelopes.  It includes document reproduction services for office use, such as microfilm, microfiche, and office copying when transacted by a copy center, etc. 

52650

Data Processing Supplies:  This minor object is used to record the data processing supplies and materials.

52700

Purchase Resale: This major object includes the payments for goods and services to be sold or rented by institutional operations, i.e., auxiliary services and independent operations.  It includes the costs of books, food, stores, tickets, and other appropriate items. 

52821

Other Computer Software under $5,000: To record the purchase of commercial off the shelf software not recorded in a more specific account such as 52822, 52823, 52824, or 52825.

52822

WAN Software under $5,000: To record cost and installation of telecommunication equipment and facilities.

52823

Personal Computer Software Purchases under $5,000: To record purchase of commercial off the shelf software loaded on a laptop or desktop personal computer.

52824

Server Software Purchases under $5,000: To record purchase of commercial off the shelf software installed on a server.

52825

Mainframe Software under $5,000: To record purchase of commercial off the shelf software installed on a mainframe.

52826

External Developed Software under $5,000: To record purchase of externally developed software.

52850

Other Equipment - Telecommunications under $5,000: To record charges for telecommunications equipment including bundled software.

52870

Other Data Processing Equipment under $5,000: To record costs of purchasing other data processing equipment not recorded in a more specific account such as 52871, 52872, 52873, 52874, 52875, or 52876.

52871

WAN Equipment under $5,000: To record costs of purchasing wide area network equipment.

52872

Video Transmission Equipment under $5,000: To record costs of purchasing video transmission equipment.

52873

LAN Equipment Purchases under $5,000: To record costs of purchasing local area network equipment not recorded in a more specific account such as 52874, 52875, or 52876.

52874

Personal Computer and Printer Purchases under $5,000: To record costs of purchasing personal computers and printers.

52875

Server Purchases under $5,000: To record costs of purchasing computer server equipment.

52876

Mainframe Purchases under $5,000: To record costs of purchasing mainframe computer equipment.

52900

Other Supplies:  This major object includes payments for supplies and materials not identified by major objects numbered 52100 through 52700.  It includes the costs of films, and tapes not used for educational purposes, and tools.

52901

52902

52909