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Printable Version of Accounts 40300 to 40399

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

(300s)

RESTRICTED CODES ARE RESTRICTED FOR OFFICE OF FINANCE AND BUSINESS USE

RESTRICTED

DEPARTMENT
USE

DESCRIPTION

40300

 

Supporting Services Revenues: This major source of revenue account includes financial resources generated by sales of merchandise and the rendering of services not specifically identified elsewhere. It is not associated with auxiliary enterprises, independent operations, and medical and veterinary services (see major sources of revenue 0400 Sales and Services Revenues of Auxiliary Enterprises and Independent Operations and 0600 Medical and Veterinary Services Revenues.)

40310

 

Electronic Data Processing Service Revenues: This minor source of revenue account includes financial resources generated from users of the institution's electronic data processing services. Its use is compatible only with purpose 152 General Academic Support and purpose 170 Institutional Support.

 

40311

Computing Center Revenue: This subsidiary revenue source includes financial resources generated from campus and non-campus users of the Computing Facilities in the Central Computing Center.

 

40312

Computer Graphic Center: This subsidiary revenue source includes financial resources generated from campus and non-campus users of the Computer Graphic Center.

 

40319

Other EDP Service Revenue: This subsidiary revenue source includes other financial resources generated from users for electronic data processing services not included in subsidiary revenue source code 40311 or 40312. Examples are: Administrative Systems Revenues, other campus computer/terminal installations, etc.

 

40320

Physical Plant Service Revenues: This minor source of revenue account includes financial resources generated from users of services provided by the institution's physical plant division. Its use is compatible only with activity 180 Physical Plant Operations.

 

40330

Service and Repair Shop Revenues: This minor source of revenue account includes financial resources generated from users of services provided by the institution's service and repair shops. Its use is compatible only with purpose 180 Physical Plant Operations.

40340

 

Telephone Service Revenues: This minor source of revenue account includes financial resources generated from users of the institution's central telephone network/system. Its use is compatible only with purpose 170 Institutional Support.

 

40342

Long Distance: This subsidiary source of revenue includes financial resources generated from NCSU departments for long distance services only. Specifically excluded are revenues identified by other subsidiary telephone service revenue source codes.

 

40343

Directory Assistance: This subsidiary source of revenue includes financial resources generated from NCSU departments for use of Directory Assistance only. Specifically excluded are revenues identified by other subsidiary telephone service revenue source codes.

 

40344

Data Lines: This subsidiary source of revenue includes financial resources generated from NCSU departments for use of Data Lines only. Specifically excluded are revenues identified by other telephone service subsidiary revenue source codes.

 

40345

Equipment Rental: This subsidiary source of revenue includes financial resources generated from NCSU departments for equipment rental usage only. Specifically excluded are revenues identified by other subsidiary telephone service revenue source codes.

 

40349

Miscellaneous: This subsidiary source of revenue includes financial resources generated from NCSU departments and not identified with more appropriate subsidiary telephone service source codes.

40350

 

Utility Service Revenues: This minor source of revenue account includes financial resources generated from users of the institution's various non-telephone utility services. Its use is compatible only with purpose 180 Physical Plant Operations.

40390

 

Other Supporting Services Revenues: This minor source of revenue account includes financial resources generated by sales of merchandise and the rendering of services, excluding revenues identified by minor sources of revenues coded 40310, 40320, 40330, 40340, and 40350. It includes revenues generated by sales of departmental publications, inter-departmental sales, non-auxiliary motor pool fees, community services registration fees, copy machine fees, veterans' reporting fees, installment payment fees, film and tape rental fees, and locker rental fees.

 

40391

Sale of Produce/Livestock: This subsidiary source of revenue includes financial resources generated by the sale of produce or livestock by University Departments.

 

40392

Sale of Timber: This subsidiary source of revenue includes financial resources generated by the sale of timber.

 

40393

Library Fines and Charges: This subsidiary source of revenue includes financial resources generated by the charging of fines and charges by the Library.

 

40394

Motor Pool Revenues: This subsidiary revenue source includes financial resources generated by the NCSU Motor Pool for services/supplies provided to users. Specifically excluded from this subsidiary revenue source is the sale of gasoline/diesel fuel which is identified as revenue source 40397.

 

40395

Facility Use Receipts: This subsidiary revenue source includes financial resources generated from user charges for specialized facilities, such as the Nuclear Reactor, and sophisticated instruments such as the such as the Electron Microscope.

 

40396

Administrative Service Revenue: This subsidiary revenue source includes financial resources generated from NCSU Campus units/organizations for their pro rata share of support for administrative services provided.

 

40397

Gasoline/Diesel Fuel Revenue: This subsidiary revenue source code includes financial resources generated by the NCSU Motor Pool from campus users for the sale of gasoline/diesel products. Specifically excluded from this revenue source code are revenues for Motor Pool supplies/services which are identified separately as revenue source code 40394.

 

40399

Other General Activity Revenue: This subsidiary revenue source code is provided to classify general activity revenues which cannot be identified with subsidiary revenue sources 40391 through 40398.

Chart of Accounts (Revenue Object Codes) Table of Contents