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Accounting Structure Subcodes

  • In the SL, the variable field (VVVV) is used to identify specific revenue or expense line items. The variable field is the last 4 digits of the 12 digit SL account number. The major subcode categories are:

    Subcodes Description
    (Click Link for Definitions)
    0010-09XX Revenue
    01XX Tuition and Fees
    02XX Appropriation
    03XX Gifts
    04XX Contracts & Grants
    05XX-06XX Sales and Services Educational
    070X Endowment Revenue
    071X Investment Revenue
    075X-08XX Sales & Services Auxiliary Enterprises
    09XX Miscellaneous Revenue
    1XXX-9XXX Expense
    1000-1999 Salaries and Wages
    2000-2999 Labor and Assistant/Fringe Benefits
    3000-31XX Expense & Technical/Special Fees
    32XX-3299 Communications
    33XX-3399 Travel
    35XX-3599 Fuel and Utilities
    36XX-3699 Motor Vehicle Operations and Maintenance
    37XX-38XX Contractual Services
    39XX-40XX Supplies and Materials
    41XX-42XX Equipment Replacement
    43XX-44XX Equipment Additional
    46XX-4899 Student Aid
    49XX-4999 Fixed Charges
    50XX-5599 Land and Buildings
    56XX Depreciation/Amortization
    9998 Indirect Cost Expense (Contracts and Grants)