Fixed Asset, Rent/Lease, Repair/Maintenance, & Contracted Services
Rev. date 12/19/23
Expense Account Code Listing
See Expense Account Code Descriptions document under "Manuals/Guides/Procedures" on the Reporting & Fixed Assets website for comprehensive descriptions and examples of all Expense Account Codes.
927050 Rent/Lease-Land
927440 Maint Contract-Buildings
PC/Workstation/Printer 942720
927060 Rent/Lease-Buildings/Offices
927450 Maint Contract-Other Structures
Laptops, Netbooks, Tablets 942725
927070 Rent/Lease-Other Facilities
927320 Maint Contract - PC/Printer Equip
LAN Networking Equipment 942711 927140 Rent/Lease-PCs and Printers 927290 Maint Contract - WAN Equipment
LAN Wireless Equipment 942713 927110 Rent/Lease-WAN DP Equipment 927310 Maint Contract - LAN Equipment
Server Equipment 942730 927130 Rent/Lease-LAN Equipment 927350 Maint Contract - Servers
Mainframe Equipment 942740 927150 Rent/Lease-Servers 927360 Maint Contract - Mainframe Computer
WAN DP Equipment 942780 927160 Rent/Lease-Mainframe Equipment 927280 Maint Contract - Other DP Equipment
IT Security Equipment 942790
927100 Rent/Lease-Other Computer Equipment
927300 Maint Contract - Video Transmit Equip
Other DP Equipment 942770 927120 Rent/Lease-Video Transmission Equip 927330 Maint Contract - PC/Printer Software
Video Equipment 942800
927090 Rent/Lease-Voice Comm Equipment
927270 Maint Contract - WAN Software
Voice Communications Equipment 942760 927170 Rent/Lease-PC Software 927340 Maint Contract - Server Software
OneIT Non-Billable Equipment 947560
927180 Rent/Lease-Server Software
927370 Maint Contract - Mainframe Software
Software-PC/Printer (Capital must be >$100,000) 942550
927190 Rent/Lease-Mainframe Software
927260 Maint Contract - Other Software
Software-Externally Developed (Capital must be >$100,000) 942510
927220 Rent/Lease-Furniture/Furnishings
927240 Maint Contract-Elevator
Software-WAN DP (Capital must be >$100,000) 942530 927210 Rent/Lease-General Office Equipment 927250 Maint Contract-Filterduct
Software-Mainframe (Capital must be >$100,000) 942540
927230 Rent/Lease-Other Equipment
927380 Maint Contract - Other Equipment
Software-Servers (Capital must be >$100,000) 942560
927200 Rent/Lease-Motor Vehicles
IT Security Software (Capital must be > $100,000) 942580
Software-Other DP Equip (Capital must be >$100,000) 942590 921050 Legal Fees
Office/Reception Furniture 940501 928240 Repairs/Maint-Pave Lot 921060 Litigation Expense
Classrm/Library/Lab/Dining Furniture 944530 928250 Repairs/Maint-Strip Lot 921100 Accounting Fees
Residential/Dorm Furniture 947540 928330 Repairs/Maint-Grounds 921120 Contract Svcs-Financial Costs
Office Equipment 940510 928180 Repairs/Maint-Buildings 920500 Medical Fees-Hospital
Science Equipment 2-8 year life 944510 928190 Repairs/Maint-Other Structures 920550 Medical Fees-Other
Science Equipment >8 year life 944540 928310 Repairs/Maint-PC/Printer Equip
920350 Consult Fees IT Support Svcs
Engineering/Drafting Equipment 2-8 year life 944520 928280 Repairs/Maint-WAN Equip 920360 Electronic Distribution Svcs
Engineering/Drafting Equipment >8 year life 944550 928300 Repairs/Maint LAN Equip 920370 IT Subscription Support
Musical Equipment 944560 928320 Repairs/Maint-Servers 920100 Consult Fees WAN Support Services
Audio-Visual Equipment 944580 928210 Repairs/Maint-Other Comp Equip 920150 Consult Fee Video Support Svcs
Educational Equip 944590 928290 Repairs/Maint-Video Trans Equip 920200 Consult Fee LAN Support Svcs
Custody/Security Equipment 947510 928295 Repairs-Voice Communication Equip 920250 Consult Fee PC/Printer Supp Svc
Athletic Equipment 947520 928185 Repairs/Maint-Housekeeping Services 920300 Consult Fee Server Support Svcs
Ground/Plant Maint Equip 947530 928260 Repairs/Maint-Electric 920050 Consult Fee Mainframe Supp Svcs
Kitchen Equipment 947550 928265 Repairs/Maint-Elevators 920060 Application Development Services
Other Equipment 947600 928270 Repairs/Maint-HVAC 920070 IT Project Mgmt Analysis Services
Fabricated Equipment 944085 928220 Repairs/Maint-Other Equip 921250 Academic Instruct Research Svc
Bldg Fixed Equipment/Signage 948341 928200 Repairs/Maint-Motor Vehicles 920400 Consultant Fees Engineering
Motor Vehicles-Road 946502 928340 Preventive Maint-Buildings 920450 Consultant Fees Administration
Motor Vehicles-Trailers 946530 928345 Repairs/Maint-FM Work Request 922650 Worker Comp Fees
Motor Vehicles-Utility 946540 928360 Contractor Repairs 922060 Dining Services Declining Bal
Motor Vehicles-Aircraft 946510 928450 Internal Services for Resale 922150 Contract Svc-Special Food Svc Event
Motor Vehicles-Boats 946520 928520 Deferred Maintenance - Buildings 922050 Dining Services Meal Plan
Motor Vehicles-Other 946590 928230 Repairs/Maint-Other 922300 Service Agreement-Laboratory
Non-Depreciable Art & Artifacts 949140
928175 Service Agreement-Lab Animal Care
Depreciable Art & Artifiacts 949560
922250 Service Agreement-Laundry Svc
Library Books and Collections 949501 928355 Prjects-Repair/Maint/Replace-Noncap 922350 Service Agreement-Janitorial
Library Databases and Journals N/A
948355 Prjects-Constr/Renov/Imprv-Captlize 922400 Service Agreement-Waste Svcs
Patents 947710 922450 Service Agreement-Security
Copyrights 947720 922460 Service Agreement-Fire Protection
Trademarks 947730 922500 Service Agreement-Pest Control
Land Use Rights 947740 922550 Service Agreement-Lawn/Grounds
Permanent Easements 947750
922605 Service Agreement-Parking
922610 Service Agreement-Warehousing
Type of account 922620 Inspection Fee-Elevators
to use for:
Agreement/Contract covers > 1 year
One-time or Short-term basis 922630 Inspection Fee-Boiler Room Equip
Repairs Maint Contracts/Service Agreements Repair & Maintenance Services 920600 Employee On Loan Payment
Maint Maint Contracts/Service Agreements Repair & Maintenance Services 920650 Honorariums
Other support Contracted Services Contracted Services* 920700 Other Contracted Services
*a contract/agreement must be in place
920750 NRA Other Contracted Services
Color coding -- Account relates to: 920770 Temporary Contractor Labor
Green: Information Technology 922600 Service Agreement-Other
Blue: Software
Peach: General Equipment
Repair/Maintenance Accounts
Maintenance Contract/Service Agreement Accounts
Non-Capital
Capital
Rental/Lease Accounts
Services purchased from independent
contractors or external organizations for professional and consultative
personal services. These services are needed for maintenance and/or
ongoing operations and cannot be provided by the current staff.
Fixed Asset Accounts
Maintenance Contracts/Service Agreements: Contracts
between the University and a vendor specifying a level of ongoing
support for a product or piece of equipment. Maintenance agreements
often cover a one-year or longer time period.
Contracted Services Accounts
Repair & Maintenance Services:
A one-time or short-term
agreement between the University and a vendor 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. Note that repairs are corrective
and restorative following wear and deterioration; maintenance is
preventive and anticipatory.
944020
Informal Projects via FM Design Services
944010