Marketing Retarget Pixel

Revenue Subcodes and Definitions


  • 01XX Tuition and Fees

    Definition: All tuition and fees assessed against students for educational purposes. This category also includes subcodes for remissions, waivers,
    scholarships, and refunds.

    02XX Appropriations

    Definition: All unrestricted amounts received for current operations from, or made available to the University by legislative acts or local taxing authority; All restricted amounts from those same sources to the extent expended for current operations.

    03XX Gifts

    Definition: Amounts from nongovernmental organizations, and individuals, including funds resulting from contracting for the furnishing of goods and services of an instructional, research, or public service nature. All unrestricted gifts, grants, and bequests as well as all restricted gifts, grants and contracts from nongovernmental sources to the extent expended in the current fiscal year for current operations. All unrestricted amounts received or made available by grants and contracts from governmental agencies for current operations. All amounts received or made available through restricted grants and contracts to the extent expended for current operations.

    05XX


    06XX Sales and Services Educational

    Definition: Revenues that are related incidentally to the conduct of instruction, research, and public service. Revenues of activities that exist to provide an instructional and laboratory experience for students and that incidentally create goods and services that may be sold to students,
    faculty, staff, and the general public. The type of service rendered takes
    precedence over the form of agreement by which these services are
    rendered. Examples of revenues of educational activities are film rental
    sales of scientific and literary publications, testing services, and sales of
    products and services of dairy creameries, food technology divisions,
    poultry farms, and health clinics (apart from students services) that are not part of a hospital.

    0700
    070X Endowment Income

    Definition: Unrestricted income from endowment and similar funds. Restricted income from endowment and similar funds to extent expended for current operations. Income from funds held by others under irrevocable trusts.

    071X Investment Income

    Definition: Income earned from investments other than those received from endowment and similar funds.

    075X
    08XX Sales and Services Auxiliary Enterprises

    Definition: Revenues generated through operations by auxiliary enterprises. An auxiliary enterprise is an entity that exists to furnish goods or services to students, faculty, or staff and that charges a fee directly related to, although not necessarily equal to the cost of the goods or services. The general public incidentally may be served by auxiliary enterprises. Auxiliary enterprises include residence halls, food services, intercollegiate athletics, student unions, Book stores, and such services as barber shops, beauty parlors and movie theaters.

    09XX Miscellaneous Revenue

    Definition: Self-explanatory

    1XXX Salaries and Wages

    Definition:

    1011 Faculty 9.5/10 month

    Definition: Salary expenses for personnel who have 9.5 or 10 month appointment to faculty status (i.e. those who teach or who are involved in research or academic administration) and who are paid from itemized positions.

    1012 Faculty 12 month

    Definition: Salary expenses for personnel who have 12 month appointments to faculty status and who are paid from itemized positions.

    1013 Associate Staff

    Definition: Salary expenses for personnel who have appointments as associate staff and who are paid from itemized positions.

    1014 Classified Staff

    Definition: Salary expenses for personnel who are employed as classified staff and who are paid from itemized positions.

    1020 Grad Asst/Fellows

    20XX Labor and Assistants

    2000 Labor and Assistants

    Definition: This expense subcode is used as the budget pool for all labor and assistants, summer-salary-faculty, and overtime expense subcodes
    (2XXX) for those accounts active under ABR.

    2071 Faculty

    Definition: Salary expenses for personnel who have appointments to faculty status and who are paid from labor and assistants, including faculty paid for summer sessions and mini semesters.

    2072 Associate Staff

    Definition: Salary expenses for personnel who have appointments as associate staff and who are paid from labor and assistants.

    2073 Classified Staff

    Definition: Salary expenses for personnel who are employed as classified staff and who are paid from labor and assistants.

    2074 CWS student

    Definition: Salary expenses for student employees who are paid from College Work Study (CWS) funds.

    2075 Student (other)

    Definition: Salary expenses for student employees not paid from CWS funds.

    2080 Summer Salaries-faculty

    Definition: Salary expenses for 9.5/10 month faculty working on sponsored activity during the summer period. (Restricted in use to sponsored activity - contracts and grants area.)

    2090 Contractual Employment

    Definition: Salary expenses for personnel employed as contractual employees.

    2100 Straight Overtime

    Definition: Salary expense paid to employees who work in excess of their normal hours, but not more than 40 hours per week.

    2110 Premium Overtime

    Definition: Salary expense paid to employees for working in excess of 40 hours per week.

    2120 Shift Differential

    Definition: Extra compensation paid to employees who work on a regularly scheduled shift starting between 2 p.m,. and 1 a.m.

    2705 TIAA optional retirement

    Definition: Employer's share of TIAA optional retirement contributions.

    2710 Health Insurance

    Definition: Employer's share of the health insurance subsidy payable to the health insurance carrier on those employees enrolled in the health insurance program.

    2711 Health Insurance

    Definition: Retirees health insurance benefits charged by the State to the University.

    2715 Teachers' Retirement

    Definition: Employer's share of retirement contributions to the teachers retirement system.

    2720 Employees' Retirement

    Definition: Employer's share of retirement contributions to the employees retirement
    system.

    2725 Social Security (FICA)

    Definition: Employer's share of social security payments based on effective rate and base as provided by Federal law.

    2730 Federal Civic Service retirement

    2755 Teachers' Pension

    Definition: Employer's share of pension contributions to the teachers pension system.

    2760 Employees' Pension

    Definition: Employer's share of pension contributions to the employees pension system.

    2765 FEGLI

    2770 Unemployment Insurance/comp

    Definition: Employer's share of unemployment insurance.

    2999 Turnover expectancy

    Definition: Budgeted turnover expectancy for all salary and wages.

    3000- 31XX Expense and Technical and Special Fees

    3110 Honorariums

    Definition: Payments to visiting professionals

    3120 Outside consultants

    Definition: Payments for services rendered by non-University employees

    3130 Research Study Grants

    Definition: Payments for services rendered by individuals relating to human research tests.

    32XX Communications

    3210 Postage

    Definition: Payments for stamps, letter and parcel costs, rental of post office boxes, charges for postage meter and mailing machines and postage insurance.

    3220 Telephone

    Definition: Payments for Telephone usage, service, installation and operation; also, payments for telegraph and teletype charges.

    3241 Communications equipment (less than $500)

    Definition: Communications equipment purchase and rental (combined).

    3250 Communication equipment ($500 or more) rental

    Definition: Communications equipment rental.

    3260 Communication equipment ($500 or more) purchase-for replacement

    Definition: Communications equipment purchase for replacement.

    3270 DGS - Telecommunication

    Definition: Payment for communication equipment purchase of additional.

    33XX Travel

    3311 In-State

    Definition: In-state costs that are directly related to the normal or day-to-day functioning of a department and incurred within the geographical
    boundaries of Maryland and District of Columbia; to include such items as mileage, fares, lodging, meals, parking, registration fees, and tolls.

    3321 Out-of-State

    Definition: Out-of-State travel to include such items as mileage, fares, lodging, meals, parking, and tolls.

    3360 Foreign travel

    Definition: Travel where the destination is outside the geographical boundaries of the United States; to include such items as mileage, fares, lodging, meals, parking, fees and tolls.

    3371 Athletics-recruitment (In-State)

    Definition: In-state travel recruitment costs to include such items as mileage, fares, lodging, meals, parking, fees, and tolls.

    3373 Athletics-recruitment (Out-of-State)

    Definition: Out-of-State travel recruitment costs to include such items as mileage, fares, lodging, meals, parking, fees, and tolls.

    3381 Athletic Team Travel (In-State)

    Definition: Athletic travel cost to include such items as mileage, fares, lodging, travel expenses associated with the meals, parking fees, and tolls. (In-state)

    3382 Athletic Team Travel (Out-of-State)

    Definition: Same (Out-of-State)

    3936 Food

    Definition: Cost of food for human consumption; including food purchased for resale in dining facilities.

    3510 Fuel Oil #2

    Definition: Any fuel oil designated as Grade #2 used to generate heat or power.

    3520 Fuel Oil #6

    Definition: Any fuel oil designated as Grade #6 used to generate heat or power.

    3530 Electricity

    Definition: Any electricity supplied by a utility company used to generate heat, power, or lighting.

    3540 Gas/Propane

    Definition: Any natural or propane gas used to generate heat or power.

    3550 Water

    Definition: Any charges for water usage

    36XX Motor Vehicle Operation and Maintenance

    361X Passenger cars, station wagons, carryalls and vans

    Definition: Passenger cars, station wagons, carryalls, and vans that are used for land vehicles used primarily for transport of persons and personal effects.

    3610 Purchase/lease

    3611 Lease-only

    3612 Gas and oil

    3613 Maintenance and repairs

    3614 Insurance

    3615 Garage rent

    362X Other Land Vehicles

    Definition: Other land vehicles such as trucks, graders, plows, etc., whose primary purpose is NOT for transport of persons and personal effects.

    3620 Purchase/lease

    3621 Lease-only

    3622 Gas and oil/diesel

    3623 Maintenance and repair

    3624 Insurance

    3625 Garage or storage space rental

    363X Aircraft

    Definition: Aircraft to include fixed and rotary wing.

    3630 Purchase/lease

    3631 Lease (only)

    3632 Gas and oil

    3633 Maintenance and repair

    3634 Insurance

    3635 Hanger rental landing fees

    364X Watercraft

    Definition: All watercraft and related trailers and hitches.

    3640 Purchase/lease

    3641 Lease (only)

    3642 Gas and oil/diesel

    3643 Maintenance and repair

    3644 Insurance

    3645 Boat or ship rental or launching fees (includes boat time)

    3646 Diesel (only)

    37XX Contractual Services Other Than Data Processing

    3710 Housekeeping

    Definition: Contractual services specifically related to any housekeeping costs.

    3712 Building repairs and renovation

    Definition: Contractual services specifically related to any building repairs and renovation.

    3714 Laundry services

    Definition: Contractual services specifically related to any laundry costs.

    3716 Equipment repairs and maintenance

    Definition: Any equipment repair and maintenance costs.

    3717 Equipment rental

    Definition: Any equipment rental costs.

    3718 Printing/reproduction

    Definition: Contractual services

    3720 Bookbinding/photographic

    Definition: Contractual services specifically related to any bookbinding or photographic costs.

    3724 General Advertising

    Definition: Printed or broadcasted (radio or television) advertising and other publicity expenses.

    3726 Studies and consultants

    Definition: Contractual services specifically related to any studies and consultants costs.

    3728 Freight and Delivery

    Definition: Contractual services specifically related to freight and delivery costs.

    3730 Temporary Employment Service

    Definition: Contractual services specifically related to freight and delivery costs.

    3732 Subcontract $25,000 and under

    Definition: Restricted to contracts and grants.

    3734 Subcontract more Than $25,000

    Definition: Restricted to contracts and grants.

    3736 Care of animals

    Definition: Contractual services specifically related to care of animals costs.

    3738 Grounds maintenance

    Definition: Contractual services specifically related to any grounds maintenance.

    3746 Food Services

    Definition; Contractual services specifically related to any food service and catering costs.

    3747 Conference Services

    3750 Medical services

    Definition: Contractual services specifically related to any medical care costs, including all direct charges for medical services rendered by a physician.

    3752 Other

    Definition: Non data processing contractual services cost which can not be specifically recorded t any other object code.

    3754 Wind tunnel services

    Definition: Contractual services specifically related to University wind tunnel service costs.

    3756 Student Recruitment Advertising

    Definition: Printed or broadcasted radio or television advertising and other publicity expenses.

    3758 Agriculture

    Definition: Any contractual services specifically related to the cultivation of land, as in the raising of crops; husbandry; tillage; farming (In a broad sense, including horticulture forestry, or stock raising).

    3768 Athletic event officials

    Definition: Game officials for athletic events.

    3770 Employee relocation

    Definition: Expenses related to the cost of an employees' moving. This can occur from either a new hire into the University or the reassignment of a current employee to a different campus

    3772 Reimbursable funds

    Definition: Used to identify funds to be transferred to a reimbursable center.

    38XX Contractual Services Data Processing

    3875 Reimbursable Funds

    Definition: Data processing service costs that are appropriated to the activity that uses the service of the data processing center.

    3876 Other

    Definition: Any data processing related contractual service costs which can not be specifically recorded to any other subcode.

    39XX Supplies and Materials

    3910 Building and Household

    Definition: Repair parts, lumber, electrical supplies, plumbing, linen, sheets, towels, etc.

    3912 Housekeeping

    Definition: Cleansers, brooms, mops, furniture polish, floor stripper and wax, window cleaners, rug shampoo, and buckets.

    3914 Laboratory

    Definition: Beakers, test tubes, utensils, aprons, coats, etc.

    3916 Office Supplies

    Definition: Stationery, forms, writing materials, etc.

    3918 Agriculture

    Definition: Seed, feed, herbicides, pesticides, fertilizer, etc.

    3922 Conference materials

    Definition: Conference materials such as pencils, paper, brochures, folders, etc., issued to conference participants.

    3924 Instructional materials

    Definition: Educational and vocational training supplies for students, including textbooks, workbooks, trade tools, etc.

    3926 Purchase and care of animals

    Definition: Purchase and care costs for experimental animals. mental animals.

    3928 Purchases for resale

    Definition: Items purchased for resale by an enterprise activity, prise activity, with the exception of food purchases for resale (Food purchases for resale are included in expense code).

    3938 Equipment unit price under $100

    Definition: Non data processing equipment items costing less than $100.

    3946 Medicine, Drugs, and Chemicals

    Definition: Self-explanatory

    3948 Duplicating and Printing Supplies

    Definition: Self-explanatory

    3950 Audio visual

    Definition: Film, transparencies, etc.

    3952 Other

    Definition: Non data processing supplies and materials costs which can not be specifically recorded to any other subcode.

    40XX DP Supplies

    41XX Equipment Other than Data Processing Replacement

    4110 Office Equipment

    4112 Household Equipment

    Definition: Furniture, preparation, cosmetic, and other equipment similar to that found in the average household.

    4114 Maintenance and Building Equipment

    Definition: Machinery and tools used in the care and upkeep of buildings
    and grounds.

    Library Items

    4116 Non-Library activities

    Definition: Books and periodicals that are NOT to be catalogued by the library.

    4118 Books (library)

    4119 Magnetic tapes (library)

    4122 Microfilm (library)

    4124 Microfilm (library)

    4126 Periodicals (library)

    4131 Audio-visual Equipment

    Definition: Cameras, projectors, loudspeakers, radios, televisions, and other electronic; not for test us.

    4132 Agricultural Equipment

    Definition: Farm or horticultural machinery, excluding motor vehicles.

    4134 Duplicating and Printing Equipment

    Definition: Machinery used for copying documents and printing production.

    4144 Medical Equipment

    Definition: Machinery, X-rays, fixtures, and tools used in health treatment of people, excluding dental.

    4148 Equipment and initial supplies for new facilities - less than 15 year expectancy

    Definition: Self-explanatory

    4199 Livestock

    Definition: Horses, cows, pigs, chickens, and other farm animals.

    42XX Data Processing Equipment Replacement

    4210 Admin Cap Leave ACQ

    Definition: Computers and computer hardware, air conditioning necessitated by data processing.

    43XX Equipment

    4310 Office Equipment

    Definition: Furniture, machines

    4312 Household Equipment

    Definition: Furniture, food preparation, cosmetic, and other equipment similar to that found in the average household.

    4314 Maintenance and Building Equipment

    Description: Machinery and tools used in the care and upkeep of buildings and grounds.

    Library Items

    4316 Non-Library activities

    Definition: Books and periodicals that are not catalogued by the library.

    Library Activity

    Definition: Includes the following expenditures codes for libraries only, 4318-4326.

    4318 Books (library)

    4319 Rare Books

    4320 Magnetic tapes (library)

    4322 Microfilm (library)

    4324 Microforms (library)

    4326 Periodicals (library)

    4328 Audio Visual Equipment

    Definition: Cameras, projectors, loudspeakers, radios, televisions, and other electronic equipment; not for test use.

    4332 Agricultural Equipment

    Definition: Farm or horticulture machinery, excluding motor vehicles.

    4344 Medical Equipment

    Definition: Machinery, X-rays, fixtures and tools used in health treatment of people, excluding dental.

    4348 Components for Constructed Equipment

    Definition: Restricted to use by UMCP.

    4350 Equipment and initial supplies for new facilities - less than
    15 year life

    Definition: Self-explanatory

    4352 Livestock

    Definition: Horses, cows, pigs, chickens, and other farm animals.

    44XX Data Processing Equipment - Additional

    4410 Admin Cap Leave ACQ

    Definition: Computers and computer hardware, air conditioning necessitated by date processing.

    46XX Student Aid
    4600 Student Aid

    Definition: Payments distributed to persons designated and covered under an educational grant.

    47XX Grants

    4710 Staff Development

    Definition: Payment for staff education, training and professional development; excludes remission of fees.

    4740 Research Board Grants

    Definition: Payments to 10-month University faculty in support of summaries research and development.

    4750 Aid to political subdivisions

    Definition: Subsidies, gratitudes, and other aid paid by the University to a political subdivision.

    4760 Grants to nongovernmental entities

    Definition: Grants given to nongovernmental entities in which the University acts as a grantor.

    4799 Other

    Definition Other grants, subsidies and contributions not otherwise defined.

    49XX Fixed Charges

    4902 Insurance Coverage

    Definition: All premiums for insurance held by the University against fire, tornado, accident, death, or property damage, forgery, surety, and theft (excludes automobile and postal insurance).

    4905 Fed Emp Grp Life

    4920 Subscriptions

    Definition: Subscriptions for magazines, newspapers and periodicals.

    4930 Association dues

    Definition: Fees paid for membership to various organizations.

    4940 Interest

    Definition: Self-explanatory

    4960 Unemployment Compensation

    Definition: Amounts reimbursed to the State Employment Security Administration for claims paid to former employees during periods of unemployment.

    4970 Rents

    Definition: Rentals and royalties paid by the University for the use of buildings, structures, machinery, equipment, safe deposit boxes, postage, etc.

    4999 Other

    50XX Land & Building

    5000 Land Acquisition

    Definition: Acquisition of real estate by purchase or acquisition, including costs such as title abstracts, recording fees, etc.

    5050 Land Improvements

    Definition: Costs of improvements which increase the value of land. Includes such items as grading and installation of drainage facilities, construction of new roads, walks, parking areas, retaining walls, recreational areas, fences, and similar improvements, standard and essential landscaping, or other outdoor lighting, etc.

    5110 Construction

    Definition: Costs associated with an undertaking involving construction applicable to one or more real property facilities or structures. In addition to erection, installation, or assembly of a new facility or structure; construction also includes additions to, alteration, conversion, expansion, or relocation of an existing structure.

    5112 Professional Fees Construction

    Definition: Fees of architects, engineers, landscape engineers, surveyors, and other professionals who provide services during all phases of design and preparation of contract documents for the construction of a project and supervision of such construction.

    5114 demolition

    Definition: Costs associated with the demolition of an existing building.

    5130 additions, and other major improvements

    Definition: Work required to modify or adjust the interior space arrangement or other physical characteristics of an existing facility/structure or relocation within a facility/structure so that it may be effectively utilized for its presently designated functional purpose; excluding utilities extension.

    5132 Utilities extension

    Definition: Installation, extension, or replacement of systems for the provisions of sewer, water, and electrical service, power plant facilities and appurtenances, heating, ventilating, and air conditioning, elevators, fire escapes, sprinklers, and automatic fire alarms, and telephone communications.

    5140 fixed bldg equipment

    Definition: Equipment firmly attached to a building structure so as to become a part thereof.

    5230 Roads, sidewalks, and parking areas

    Definition: Paving, resurfacing, or construction by other means or materials of roads, sidewalks, and parking areas.

    5232 Water construction

    Definition: Construction within the limits of a body of water to improve navigation or to aid in the control or use of water resources; including dredging, dams, dikes, docks, piers, ramps, etc.

    56XX Depreciation and amortizations

    Definition: Can only be used with accounts having a "99" source of funds attribute code.

    5600 Depreciation bldg. and bldg. equipment

    5601 Depreciation fixed equipment

    5602 Depreciation movable equipment

    5603 Amortization land improvements and other

    9998 Indirect cost expense

    Definition: Charged against contracts and grants as an expense.