Printable Version of Accounts 53000 to 53999

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

(53000-53999)

RESTRICTED CODES ARE RESTRICTED FOR OFFICE OF FINANCE AND BUSINESS USE

53000

Current Services: This account class includes the payments for services provided to the institution which assist in the performance and achievement of institutional programs, and in the operation, repair, and maintenance of institutional facilities.  It excludes contracted services classified under major account number 51900.

53100

Travel:   This major account includes the payments for legitimate expenses while in authorized travel status in service to the State of North Carolina and North Carolina State University.  Travel expenses include transportation expenses, subsistence expenses, and other travel expenses.

53110

53111

In-State Transportation-Air:  This account is used to record travel by air to destinations within the boundaries of the state of North Carolina. 

53112

In-State Transportation-Ground:  This account is used to record ground travel to destinations within the boundaries of the state of North Carolina. Ground travel includes travel by sea. 

53114

In-State Subsistence-Lodging:  This account is used to record cost of lodging while traveling within the boundaries of the state of North Carolina.

53115

In-State Subsistence-Meals:  This account is used to record cost of meals while traveling within the boundaries of the state of North Carolina. 

53116

In-State Other Travel: This account is used to record travel cost not identified separately elsewhere while traveling within the boundaries of the state of North Carolina. 

53119

In-State Registration Fees:  This account is used to record registration fees when paid as a part of travel expense while traveling within the boundaries of the state of North Carolina. 

53120

Out-of-State Travel

53121

Out-of-State Transportation-Air:  This account is used to record cost of transportation when traveling by air to destinations outside the state of North Carolina.

53122

Out-of-State Transportation-Ground: This account is used to record cost of transportation when traveling by ground to destinations outside the state of North Carolina.  Ground travel includes travel by sea.

53124

Out-of-State Subsistence-Lodging:  This account is used to record cost of lodging while traveling to destinations outside the state of North Carolina. 

53125

Out-of-State Subsistence-meals:  This account is used to record cost of meals while traveling to destinations outside the state of North Carolina.  

53126

Out-of-State Other Travel:  This account is used to record cost of travel expense not separately identified elsewhere while traveling to destinations outside the state of North Carolina. 

53129

Out-of-State Registration Fees: This account is used to record cost of registration fees when paid as a part of travel expense while traveling outside the state of North Carolina.

53130

Out-of-Country Travel

53131

Out-of-Country Transportation-Air:  This account is used to record cost of transportation when traveling by air to destinations outside the boundaries of Canada and the United States and its territories or possessions.

53132

Out-of-Country Transportation-Ground: This account is used to record cost of transportation when traveling by ground transportation in countries outside the boundaries of Canada, the United States and its territories or possessions.

53134

Out-of-Country Subsistence-Lodging:  This account is used to record cost of lodging while traveling in countries outside the boundaries of Canada, the United States and its territories or possessions. 

53135

Out-of-Country Subsistence-Meals:  This account is used to record cost of meals while traveling outside the boundaries of Canada, the United States, and its territories or possessions. 

53136

Out-of-Country Other Travel:  This account is used to record cost of travel expense not separately identified elsewhere while traveling outside the boundaries of Canada, the United States, and its territories or possessions. 

53139

Out-of-Country Registration Fees:  This account is used to record cost of registration fees when paid as a part of travel expense while traveling outside the boundaries of Canada, the United States, and its territories or possessions. 

53141

Board/Non-Employee Travel-Transportation:  This account is used to record payments to non-university employees, including the Governing Board of the University, for transportation cost. Transportation expenses include automobile allowances, airplane, boat, train, taxicab, bus, limousine, subway, and streetcar fares, rental car and motor pool charges, and parking and tool fees. 

53144

Board/Non-Employee Travel-Subsistence:  This account is used to record payments to non-university employees, including the Governing Board of the University, for subsistence. Subsistence expenses include costs of lodging, meals, gratuities, registrations, telephone charges, and other appropriate items. 

53180

Foundation Meeting Expense:  This minor account is restricted for use by the Office of Foundations and Development only. 

53200

Communication:   This major account includes the payments for transmitting verbal or written messages, correspondence, data, and information.  It includes the costs of telephone services, telegrams, postage, messenger and courier services, and post office box rental.

53210

Telephone:   This minor account is used to record voice transmission costs excluding cellular phone charges and data transmission costs (WAN charges). 

53220

Postage:   All expenditures associated with postage for U.S. mail, including airmail and parcel post items handled through the mail service, are charge to this minor account.   Also included are charges for commercial parcel service and drayage out.  All shipping costs for purchases are charged to the same account as the items being purchased.   Rental charges associated with postage metering machines are charged to account 54300.

53230

Communications-Data Services:  This account is used to record payments for transmission of data.

53231

Teleconference Charges:  This account is used to record payments related to teleconferences.

53240

Video Transmission Charge:  This account is used to record video transmission costs.

53250

Communications-Cellular Phone Services:  This account is used to record payments for providing cellular telephone services.

53260

Communications-Pager Services:  This account is used to record payments for providing pager services.

53270

Infrastructure Expenses:  This account is used to record payments related to infrastructure project. This account class includes the cost of administrative cost of wiring project, design expenditures related to the Capital Improvement Projects for the Infrastructure development, closer construction in University buildings, outside plant infrastructure (manholes and conduits underground between buildings) and related construction expenses such as repaving, repairing, and repainting following the work, purchase and installation of fiber optic cable for the data communication network, and conversion of residence hall demarcation points in preparation for offering dorm ESSX service.

53271

Data Wiring Service Charge:  This account is used to record charges for consultation, design, installation, or support for data transmission wiring that is not part of a capital improvement project

53272

Telephone Wiring Service Charge:  This account is used to record charges for consultation, design, installation, or support for telephone wiring that is not part of a capital improvement project.

53290

Other Communications: All communication expenses not covered above, including expenditures for messenger and courier services, and post office box rental, etc. are charged to this minor account.

53291

53292

Internet Service Provider Charge:  This account is used to record dial-up or direct service link costs when the service is provided by a non-state entity (e.g. AOL, RoadRunner, GTE, Earthlink)

53300

Utilities:   This major account includes the payments for utility services, exclusive of telephone services, and includes the costs of electricity, water, natural gas, propane gas, diesel fuel, fuel oil, coal, heat, light, and power.  It excludes the costs of fuels and oils used in the operation of motor vehicles. For budget code 16030 accounts, only Physical Plant accounts using purpose code 180 are authorized to use account 53300.

53310

Electricity:  This minor account includes payments for electric service and installation charges.

53320

Gas-Natural:  This minor account includes payments for natural gas services.

53330

Water: This minor account includes payments for water and maintenance of the sewerage distribution system.

53331

Storm Water Management Fees: Expense of detaining storm water from streets, parking lots, and other impervious surfaces and filtering it before water enters the City of Raleigh's waste water system. Constructing and maintaining containment ponds are also part of these fees.

53340

Fuel Oil: This minor account includes the payments for fuel oil for University use. This account does not include the cost of fuels and oils used in the operation of motor vehicles.

53350

Steam: This minor account includes payments for steam by units using this energy source.

53390

NOT USED TO RECORD TRANSACTIONS

53391

Other Utilities - Coal:  This account is used to record purchases of coal used as a source of fuel. 

53393

Other Utilities - Chemical and Additives:  This account is used to record purchases of chemicals and additives when used in conjunction with fuel sources.

53394

Other Utilities - Propane Gas:  This account is used to record purchase of propane gas when used as a source of fuel. 

53400

Printing and Binding: This major account includes the payments for printing, production, reproduction, and binding of books, bulletins, leaflets, pamphlets, manuals, monographs, drawings, pictures, diplomas, publications not added to library collections, etc. The services may be performed by commercial firms, state agencies, and intra-institutional divisions. It includes the cost of non-library book repair materials, purchased duplication services, and type-setting services.  The cost of office copies produced by copy centers and/or transferred between departments on a reimbursement basis should be handled under account 2600.

53500

Repairs and Maintenance:  This major account includes the payments for contractual services, including both labor and materials, to repair, maintain, overhaul, rebuild, renew, and restore institutional facilities and resources, such as buildings, equipment, motor vehicles, furniture, roads, walks, and drives, excluding those specific projects identified in capital improvement budgets.

53510

Repairs and Maintenance - Buildings:  This account is used to record payments for contractual services, including both labor and materials to repair, maintain, overhaul, rebuild, renew and restore institutional buildings.

53520

Repairs and Maintenance - Other Structures: This account is used to record payments for contractual services, including both labor and materials to repair, maintain, overhaul, rebuild, renew and restore other structures, e.g. parking lots, communication towers, etc.

53530

Repairs and Maintenance - Motor Vehicles: This account is used to record payments necessary to maintain motor vehicles at normal accepted level of condition.

53540

Repairs and Maintenance - Computer Equipment:  This account is used to record the costs of repairs to computer equipment not recorded in a more specific account such as 53541, 53542, 53543, 53544, 53545.

53541

Repairs - WAN Equipment:  This account is used to record the costs of repairs to wide area network equipment.

53542

Repairs - Video Transmission Equipment:  This account is used to record the costs of repairs to video transmission equipment.

53543

Repairs - LAN Equipment:  This account is used to record the costs of repairs to local area network equipment and devices.

53544

Repairs - Personal Computers and Printers:  This account is used to record the costs of repairs to personal computers and printers.

53545

Repairs - Servers:  This account is used to record the costs of repairs to computer server equipment.

53550

Repairs and Maintenance - Other Equipment: This account is used to record costs necessary to maintain equipment not specifically mentioned above in a normal acceptable level of condition.

53590

Repairs and Maintenance - Other:  This minor account includes payments for contractual services not separately identified under minor accounts defined above.

53591

Repairs and Maintenance - Employee Reimbursement:  This minor account includes reimbursement to employees for payments made for any contractual service that is identified in the minor account 53510 and 53520.

53600

Freight and Express: This major account includes the payments for services to transport, move, or deliver accounts, materials, or resources owned or used by the institution.  Also included are departmental moving expenses.  It excludes the costs incurred when accounts, materials, equipment, and/or resources are originally acquired; these initial transportation costs are added to the accounts' costs.

53613

Electronic Payment Processing Fee: This minor account is used to record payments for Electronic Payment processing charges.

53616

Administrative Services: This minor account includes bank charges, student loan charges, University temporary services and other administrative costs.

Veterinary Services: This minor account is used to record payments for lab work or medical treatment/services for animal care with either direct corollary cost or a per diem charge. This would also include transportation associated with the animal care or treatment.

53640

Dual Employment: This minor account is used by the borrowing agency to pay the lending agency for a dual employment employee.

53641

Employee on Loan Payments: This minor account is used by the borrowing agency to pay the lending agency for an employee on loan.

53700

Advertising 

53705

Advertising - Allowable:  This minor account includes advertising costs which are allowable for inclusion in the University's indirect cost calculations. These include recruitment of personnel, procurement of goods and disposal of scrap and surplus materials.

53709

Advertising - Promotional: This minor account includes the advertising and promotional costs of maintaining the image of the University or maintaining or promoting understanding and favorable relations with the community or public at large or any segment of the public.   This account also includes the costs of promotional items and memorabilia, including models, gifts and souvenirs.

53800

Data Processing: This major account includes the payments for electronic or automatic data processing services rendered for an institution by commercial firms, state agencies, and intra-institutional divisions.  The processed data can be related to academic, administrative, financial, scientific, statistical, or engineering activities.  It includes the costs of computer printouts, such as the printing of address labels and financial reports, and the grading of examinations.

53810

Computer / Data Processing Service:  This account is used to record data processing charges for mainframe or UNIX services.  This account is to be used for services purchased form ITS or other outside vendors.

53811

Managed LAN Service Charge:  This account is used to record managed local area network services purchased from ITS (e.g. MaPS) and other outside vendors.  Managed LAN services include hardware, systems level software, monitoring, hot spare replacement in case of failure, and end of life replacement.  In a managed LAN service contract, the vendor retains ownership of the hardware/software and provides the staffing necessary to maintain the LAN platform.  Do not use this account to record contracted personnel costs.  Staffing to supplement agency LAN support staff should be recorded in account 51926 LAN Support Services.

53900

Other Current Services:  This major account includes the payments for contracted services not identified by major accounts numbered 53100 through53800.  This account should not be used by departments.

53901

Awards/Banquets:

53902

Press Entertainment:

53903

Parking Fees: This minor account is used to record payments for parking permits to University Transportation.

53906

53920

NOT USED FOR RECORDING TRANSACTIONS

53921

Service Agreements - Food Service: This account is used to record payments on service agreements related to food service providers.

53922

Service Agreements - Laundry Service:  This account is used to record payments on service agreements related to laundry service providers.

53923

Service Agreements - Laboratory Services:  This account is used to record payments on service agreements related to laboratory service providers.

53924

Service Agreements - Janitorial Services:  This account is used to record payments on service agreements related to janitorial service providers.

53925

Service Agreements - Waste Removal Service: This account is used to record payments on service agreements related to waste removal service providers.

53926

Service Agreements - Security Service:  This account is used to record payments on service agreements related to security service providers.

53927

Service Agreements - Pest Control Service:  This account is used to record payments on service agreements related to pest control service providers.

53928

Service Agreements - Lawn and Grounds Service: This account is used to record payments on service agreements related to lawn and ground service providers.

53929

Service Agreements - Other Service:  This account is used to record payments on service agreements not identified above.

53950

Employee Education Expense:

53951

Employee Training: This minor account includes fee for courses that provide employee training in specific areas.  The training involves courses that develop an employee's knowledge, skill, and ability to perform the duties of the present job; such as, courses on computer usage or management skills development.  These courses generally have a set fee, are of relatively short duration, and are not part of a curriculum the employee is participating in leading to some educational degree.

53952

Tuition: This minor account includes fees for courses included in an academic program directly related to an employee's job or field of work and which are necessary to complete a degree program from an accredited educational institution.

53953

Executive Development: This minor account includes fees incurred when an employee participates in the Governor's Executive Management Program administered by the N.C. State Department of Administration or in other executive development opportunities that would not fit the definition of training or tuition fees.

53967

Service Charge-Sale of Surplus Property:

53990

Other Current Services:  This minor account includes legal notices, legal advertisements, prerecorded tapes and other contracted services not identified by other Current Service accounts.

53991

Contracted Service - Employee Reimbursement:  This minor account includes reimbursements to employees for any current service identified in the 539XX range.

53995

Security Transaction Fees:

53996

Entertainment Costs: Costs of entertainment, including amusement, diversion, and social activities and any costs directly associated with such costs (such as tickets to shows or sports events, meals, lodging, rentals, transportation, and gratuities). State regulations prohibit the expenditure of budget funds or sales and service funds for these activities.

53997

Fines and Penalties: Cost resulting from violations of or failure of NCSU to comply with federal, state, and local laws and regulations.

53998

Participant Reimbursement: