Purchased Contractual Services:
Expenditures incurred for services purchased from independent contractors and/or external organizations for contracted
professional and consultative personal services. These services are needed for maintenance and/or ongoing operations
and cannot be provided by the current staff.
Description	Comment	NCSU Account Number
Other Information Technology Services	Updated title and definition	51921
To record contract personnel costs for analyzing, designing, implementing and/or providing applications development support for a system or system modification.  This account also includes amounts paid to ITS or other outside vendors for supplemental programming staff and data entry.  Post technical operations support costs to one of the following accounts: 51924, 51925, 51926, 51927, 51928 or 51929
WAN Support Services	New Account - Effective July 1, 2002	51924
To record contract personnel costs for analyzing, designing, implementing, and/or supporting a wide area network.
Video Transmission Support Services	New Account - Effective January 1, 2003	51925
To record contract personnel costs for analyzing, designing, implementing, and/or supporting a video transmission system
LAN Support Services	New Account - Effective January 1, 2003	51926
To record services purchased from independent contractors, consultants, and other external organizations for analyzing, designing, implementing, and/or supporting a local area network.  Charges to this account are for labor only, such as contracted personnel to supplement agency LAN support staff.  A vendor contract that includes the implementation of LAN hardware/software in which the vendor retains ownership is a managed LAN service contract and should be recorded under account 53811 Managed LAN Service Charge.
Personal Computer and Printer Support Services	New Account - Effective January 1, 2003	51927
To record contract personnel costs for personal computer (PC) and printer installation, configuration, and support.  This includes supplemental staffing or seat management contract costs for PCs and printers.  Record PC/printer repair costs (parts/labor) in account 53544.  Record PC/printer maintenance agreements in account 54436.
Server Support Services	New Account - Effective January 1, 2003	51928
To record contract personnel costs to support server installations, configuration, and upgrades including supplemental staffing and seat management contract costs for servers.  This account captures only technical support, not applications development.  Record server repair costs (parts/labor) in account 53545.  Record server maintenance agreements in account 54439.
Mainframe Support Services	New Account - Effective January 1, 2003	51929
To record contract personnel costs to support a mainframe including supplemental staffing.  This account captures only technical support, not applications development.  Record mainframe maintenance agreements in account 54440.
Operation Services and Expenses:
Expenditures incurred for the purchase of services to insure the on-going operation of the State's buildings and
equipment or other property requirements.  These services may be provided by external commercial firms, other state
agencies, and/or divisions within the same organization. Parts associated with service costs may be combined and
charged in this group.
Description	Comment	NCSU Account Number
Repair - a one-time or short-term agreement between a vendor and the agency to remediate a problem with a product or piece of equipment.  Often the agreement rate is based upon an hourly labor charge plus parts and supplies.  Both parts and labor are recorded in the same account code.
Repairs-Other Computer Equipment	Updated title and definition	53540
To record the costs of repairs to computer equipment not recorded in a more specific account such as 53541, 53542, 53543, 53544, or 53545.
Repairs-WAN equipment	New Account - Effective January 1, 2003	53541
Repairs-Video Transmission Equipment.	New Account - Effective January 1, 2003	53542
Repairs-LAN equipment	New Account - Effective January 1, 2003	53543
To record the costs of repairs to local area network equipment and devices not accounted for in more specific accounts such as 53544 or 53545.
Repairs-Personal Computers and Printers	New Account - Effective January 1, 2003	53544
Repairs-Servers	New Account - Effective January 1, 2003	53545
Maintenance Agreement - a contract between the vendor and the agency specifying a level of ongoing support for a product or piece of equipment.  Maintenance agreements often cover a one-year or longer time period.
Maintenance Agreement-Other Software	Updated title and definition	54430
To record costs of a maintenance agreement on other software not recorded in a more specific account such as 54431, 54437, 54438, or 54441.
Maintenance Agreement - WAN Software.	New Account - Effective July 1, 2002	54431
Maintenance Agreement - Other DP Equipment	New Account - Effective July 1, 2002	54432
To record costs of a separate maintenance agreement on other data processing equipment not recorded in a more specific account such as 54433, 54434, 54435, 54436, 54439, or 54440.
Maintenance Agreement -WAN Equipment	New Account - Effective July 1, 2002	54433
Maintenance Agreement - Video Transmission Equipment	New Account - Effective July 1, 2002	54434
Maintenance Agreement for LAN Equipment	New Account - Effective January 1, 2003	54435
To record costs of a separate maintenance agreement on local area network equipment, not recorded in a more specific account such as 54436, 54439, or 54440.
Maintenance Agreement for Personal Computers and Printers	New Account - Effective January 1, 2003	54436
Maintenance Agreement for Personal Computer Software	New Account - Effective January 1, 2003	54437
To record costs of a maintenance agreement on software loaded on a laptop or desktop computer.
Maintenance Agreement for Server Software	New Account - Effective January 1, 2003	54438
To record costs of a maintenance agreement on all software loaded on network server(s).
Maintenance Agreement for Servers	New Account - Effective January 1, 2003	54439
Maintenance Agreement for a Mainframe Computer	New Account - Effective January 1, 2003	54440
Maintenance Agreement for Mainframe Software	New Account - Effective January 1, 2003	54441
Rent/Lease Agreement - a contract between the vendor and the agency to use a product or piece of equipment and required software for a specified length of time.  If an ongoing maintenance charge is specified as part of the rent/lease agreement, record the maintenance cost in the same NCAS account as the rent/lease charge.
Rent/Lease - Voice Communications Equipment	Existing account	54320
To record charges for voice-based communications equipment including software and maintenance as set forth in a rent/lease agreement.
Rent/Lease - Other Computer Equipment	New Account - Effective July 1, 2002	54360
To record costs of a rent/lease agreement on other data processing equipment not recorded in a more specific account such as 54361, 54362, 54363, 54364, 54365, or 54366.
Rent/Lease - WAN Equipment	New Account - Effective July 1, 2002	54361
Rent/Lease - Video Transmission Equipment.	New Account - Effective July 1, 2002	54362
Rent/Lease of LAN Equipment	New Account - Effective January 1, 2003	54363
To record costs of a rent/lease agreement on local area network equipment not recorded in a more specific account such as 54364, 54365, or 54366.
Rent/Lease of Personal Computers and Printers	New Account - Effective January 1, 2003	54364
Rent/Lease of Servers	New Account - Effective January 1, 2003	54365
Rent/Lease of Mainframe Equipment	New Account - Effective January 1, 2003	54366
Rent/Lease of Personal Computer Software	New Account - Effective January 1, 2003	54370
Rent/Lease of Server Software	New Account - Effective January 1, 2003	54371
Rent/Lease of Mainframe Software	New Account - Effective January 1, 2003	54372
Other Purchased Services:
Expenditures incurred for the reimbursement of travel expense and other required operational services, such as
communication costs and insurance.
Description	Comment	NCSU Account Number
Telephone Service	Existing account	53210
To record voice transmission costs excluding cellular phone charges and data transmission costs (WAN charges).
Telecommunication Data Charge	Existing account	53230, 53290, 53260,
To record data transmission costs (WAN charges) such as shared data charges, point-to-point data charges, and NCREN Gateway internet fees.		53270
Teleconference Charges	New Account - Effective July 1, 2002	53231
Cellular Phone Services	Existing account	53250
Expenditures incurred for cellular phone service for State business use.
E-mail and Calendaring Service	New Account - Effective July 1, 2002	53291
Video Transmission Charge	New Account - Effective July 1, 2002	53240
To record video transmission costs such as NCIH charges
Internet Service Provider Charge	New Account - Effective July 1, 2002	53292
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)
Data Wiring Service Charge	New Account - Effective January 1, 2003	53271
To record charges for consultation, design, installation, or support for data transmission wiring that is not part of a capital improvement project.
Telephone Wiring Service Charge	New Account - Effective January 1, 2003	53272
To record charges for consultation, design, installation, or support for telephone wiring that is not part of a capital improvement project.
Computer/ Data Processing Services	Existing account	53810
To record data processing charges for mainframe or UNIX services. This account is to be used for services purchased from ITS or other outside vendors.
Managed LAN Service Charge	New Account - Effective January 1, 2003	53811
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.
General Administrative Supplies:
Description	Comment	NCSU Account Number
Data Processing Supplies	Existing account	52650
Construction of Buildings and Other Structures or Improvements:
Description	Comment	NCSU Account Number
Communication Cable Contracts - Constructed Buildings	Existing account	55837
Communication Cable Contracts - Other Structures and Improvements	Existing account	55928
Equipment:
Description	Comment	NCSU Account Number
Voice Communications Equipment	Existing account	55522, 55550
To record charges for voice-based communications equipment including bundled software.
Other DP Equipment	New Account - Effective July 1, 2002	55570
To record costs of purchasing other data processing equipment not recorded in a more specific account such as 55571, 55572, 55573, 55574, 55575, or 55576.
WAN Equipment.	New Account - Effective July 1, 2002	55571
Video Transmission Equipment	New Account - Effective July 1, 2002	55572
LAN Equipment Purchases	New Account - Effective January 1, 2003	55573
To record costs of purchasing local area network equipment not recorded in a more specific account such as 55574, 55575, or 55576.
Personal Computer and Printer Purchases	New Account - Effective January 1, 2003	55574
Server Purchases	New Account - Effective January 1, 2003	55575
Mainframe Purchases	New Account - Effective January 1, 2003	55576
Intangible Assets:
Description	Comment	NCSU Account Number
Other Computer Software	New Account - Effective July 1, 2002	55221
To record the purchase of commercial off the shelf software not recorded in a more specific account such as 55222, 55223, 55224, 55225, or 55226.
WAN Software	New Account - Effective July 1, 2002	55222
Personal Computer Software Purchases	New Account - Effective January 1, 2003	55223
To record purchase of commercial off the shelf software loaded on a laptop or desktop personal computer.
Server Software Purchases	New Account - Effective January 1, 2003	55224
To record purchase of commercial off the shelf software installed on a server.
Mainframe Software	New Account - Effective July 1, 2002	55225
To record purchase of commercial off the shelf software installed on a mainframe.
External Develop Software	New Account - Effective July 1, 2002	55226