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
Yellow: Motor Vehicles
Repair/Maintenance Accounts
Maintenance Contract/Service Agreement Accounts
Non-Capital
(UNDER $5,000)
Capital
(OVER $5,000)
947040
944030
942030
942040
942060
942080
942290
942225
Rental/Lease Accounts
942220
942010
942211
Contracted Services:
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
946040
946010
946020
946090
949130
N/A
947030
947050
947100
N/A
946002
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.
N/A
949070
N/A
N/A
N/A
N/A
949060
946030
947341
944020
Informal Projects via FM Design Services
944060
944080
944090
947010
947020
942213
942230
942240
942280
944010
942020
940001
942260
942300
942250
947060
942050
940010
Employee & Travel Expenses, Purchases for Resale, Supplies, Communications, Other Services, Administrative, and Other Costs
Expense Account Code Listing
Rev. date 12/19/23
In-State
Out of
Country
Transportation-Air 925120 926070
Transportation-Ground 925140 926090 928030 Telephone Service - Long Distance 952100 Subscriptions
Transportation-Other 925160 926110 952150 Membership Dues
Subsistence-Lodging 925180 926130 928091 ITS Only-Campus Data Svc
Subsistence-Meals 925200 926150 928390 ITS/Telecom Only-Data Processing 950150 Employee Gifts, Awards & Prizes
Subsistence-Other/Tip/Etc 925220 926170 928400 OneIT Data Cabling Srvc Charge-IP 951440 Non-employee Gifts, Awards & Prizes
Registration Fees 925240 926210 928405 OneIT Data Cabling Srvc Charge-OP
Student Study Abroad Expenses 926190 928410 Telephone Wiring Service Charge 951010 Unrelated Business Tax Expense
Board/Non-Employee Transportation 928420 Managed LAN Service Charge 951240 On-campus moving exps
Board/Non-Employee Subsistence 928480 Managed WAN Services 951250 Locksmith Services
951260 FM Event/Staff Support
919900 MCD Allowances (via payroll) 951320 Officials
919800 Empl Educ Assistance Prog Taxble 928110 Cell/Satellite Phone Srvc-Vendor 951360 Administrative Meals
919850 Empl Training Expenses Non-Taxable 930300 Repair Supplies 928140 Misc Internet Charges 951400 Guarantees
919550 Employee Moving Expense Taxable 930350 In House Maint Supplies 928141 Telecommuting Internet Reimbrsemnts 951410 Public Relations
919580 Housing Allowance 930400 Repair Supplies Technical Svc 928150 Teleconference Charges 951560 Photography
919310 Non-NC State Benefit Expense 930450 Electrical Supplies 928160 Email/Calendar Services 951640 Cashiers Short & Over
919325 Dept Employee Awards Expense 930500 Heating & Air Conditioning Supp 928130 Video Transmission Charges 951680 Armored Car Services
930550 Furnishings Supplies 928460 Authentication & Autorizatn Srvcs 951720 Department Over & Short
930600 Ground Supplies 928470 Managed Server Services 951750 Student Entertainment Expenses
931200 Purchases for Resale-Service Costs 930650 Preventive Maint Supplies
928490 Software Subscriptions
951760 Other Current Services
931300 Printing Supplies-Resale 930750 Plumbing Supplies 928500
Electronic Services 951770 COVID-19 Service Expenses
931400 Duplication/Copy Supplies-Resale 930800 Locksmith Supplies 928510 Managed Desktop Services 951800 Student Reengagement
931450 Stores Partner Clearing 930900 Project Material Supplies 952200 Other Fixed Charges
931550 Purchases for Resale-Food & Drinks 930950 Carpentry Supplies 928040 Postage 952250 Life & Income Annuity Distributions
931660 Medical Supplies/Drugs - Resale 928050 Communications Courier 952275 Property Tax Expense
931700 Purchases for Resale-Special Events 931100 Office Supplies 928370 Freight & Express 953100 Other Administrative Expenses
931800 Purchases for Resale-Miscellaneous 931150 Data Processing Supplies 928170 Printing, Binding, & Duplicating 107500 Insurance Recovery Revenue
931810 CATS All Access Pass for Resale 930270 Security and Safety Supplies 928100 Communication-TV/Cable Services 107270 Procurement Card Rebates
932020 Postage for Resale CPU 930050 Household Supplies-Janitorial 928380 Advertising 107280 Rebates
932025 Mail Ctr Supplies for Resale 932350 Non-Educ Agriculture/Animal Supp 928385 Personnel Recruitment Ads
932030 NinerMac Equipment - Resale 930640 Other Facility & Hardware Supplies
932035 NinerMac Misc Supply - Resale 931025 Vehicle/Equipment Supplies-Gasoline
932040 Ninermac Repair Supplies-Resale 931050 Motor Vehicle Parts/Supplies 951160
Collection Costs-Debt Owed to State
1
927390 Insurance-Property
932250 Sales Tax Expense 931060 Equipment Replacement Parts 951270 Online Processing Services Fee 927400 Insurance-Motor Vehicle
930200 Food Supplies 951280
Cashiers CC fees chgd to Aux
2
927410 Insurance-Liability
930210 Unallowable F&A - Alcohol 951290
Credit Card Fees - Dept
2
927430 Insurance-Other
921160 Subject Incentive Fee 930100 Clothing and Uniforms 951600 Svc Chg/Sale Surplus Property 927420 Insurance Bonding Payments
921300
Govt Subcontract 932450 Drugs/Pharmaceutical Supplies
921325
Govt Subcontract Over $25K 932460 Medical Supplies 951080 Legal/Financial Settlement
921330
NGO Subcontract 930251 Laboratory Supplies 950050 Tort Claims
921335
NGO Subcontract Over $25K 930252 Animal Purchases 951040 Expert Witness Fees
930260
Participant Costs 932400 Non-Educational Scientific Supplies 952040 Royalties
953050 Indirect Overhead Costs 930250 Educational Supplies 952050 License & Permit Cost
932300 Non-Educational Misc Supplies
932310 COVID-19 Materials and Supplies 950101 LEO Special Separation Allowance
960525 Health Insurance - Scholarships-F&A 932320 Athletic Supplies
960530
Educ Participant Stipends Non-F&A
960540
960541
Non Qualified Scholarships
960550
960900
Student Emergency Relief COVID-19
Travel Scholarships
Other Educational Awards
Note 1: For fees paid to a vendor to collect debt owed to the
state. These fees may be fixed or calculated as a % of the
debt amount collected.
925360
Other Communications
Note 2: For Electronic Payment Processing Fees (pmnts by
charge card, credit card, debit card, or EFT). Includes
transaction and processing fees that the statewide credit card
processor will charge for processing electronic payments.
Note 3: Also see "Contracted Services Accounts" for Legal
Fees (Account 921050) and Litigation Expenses (Account
921060).
Other Supplies
Insurance
Other
925460
Supplies
Carpentry & Hardware Supplies
Internet/Network Device Svcs-Dept. Use
Other Costs
925320
925340
Service and Other Awards
For Use by ITS/Telecom Depts ONLY
Other Services
Pensions and Benefit Claim Payments
Travel & Registration Expenses
Out of State
Communications Expenses -
Telecom, Data Processing, and Other
Other Administrative Expenses
925280
Telephone Services
Membership Dues and Subscriptions
Note: Research-
related Participant
travel expenses should
be recorded to account
930260 Participant
Costs .
925400
925440
Employee
Travel
925380
Legal
3
, Licenses and Permit Costs
925300
Chart of Accounts: Expenditures (9xxxxx)
Rev. date 12/19/23
WHEN TO USE THESE ACCOUNTS: Account Name/Short Description
Banner
Account
Long Description Examples
(532) Purchased Services
92xxxx 532xxx
(5328) Other Purchased Services
928xxx
5328xx
Use this account when we access
and use vendor software for a
period of time (this is typically
software accessed via the web).
Software Subscriptions 928490
On-demand software supplied by a vendor in which the software and
associated data are centrally hosted on the cloud/off-site. Software is
maintained by the vendor, but can only be accessed by licensed users.
SaaS (Office 365,
Innotas, SalesForce)
(534) Property, Plant and Equipment 94xxxx 534xxx
Includes payments for acquiring legal ownership to real property, to construct additions to buildings, and to furnish buildings with equipment, furniture, furnishings and machinery.
E
quipment should possess both of the following characteristics:
1) it is not consumable or expendable and 2) it has an expected useful life of longer than one year.
Th
is property may require entry into the fixed asset system if the capitalization criteria are met.
(f) Intangible Assets - Software Non-cap Capital
Software-PC/Printer 942050
942550
Software purchased for PCs (including laptops) and Printers
Software-Externally Developed 942010
942510
Software that is developed outside of the University
Software-WAN DP 942030
942530
Software purchased separately from a WAN equipment purchase
(See #942780)
Software-Mainframe 942040
942540
Commercial off the shelf software installed on a mainframe
Software-Servers 942060 942560
Commercial off the shelf software installed on a server. To include Database
software.
IT Security Software 942080 942580
To record the purchase of IT Security Software (Licenses for filtering, malware,
antivirus, Botnet, etc.)
Software-Other DP Equip 942020
942590
Other commercial off the shelf software that cannot be more specifically
categorized in the software accounts above.
MAs on Software
1
:
Maint Contract- PC/Printer Software 927330
Maint Contract- Other Software 927260
Maint Contract- WAN Software 927270
Maint Contract- Server Software 927340
Maint Contract- Mainframe Software 927370
Information Technology Equipment and Software
1
:
Includes payments for the limited-term use, or right to possession and use, of electronic or automatic data processing equipment. Includes costs of leasing central processing units,
storage, working control units, peripheral equipment, terminals, software, time sharing, and word processors.
Rent/Lease- PC/Printer Software 927170
Rent/Lease- Server Software 927180
Rent/Lease- Mainframe Software 927190
Note 1: See Data Processing & Telecommunications Equipment assets on page 5345b of the Expense Account Code Descriptions document for more detailed descriptions of each
type of information technology equipment (e.g., Server equipment v. LAN equipment, etc.) and software.
For software that is obtained
under a rental or lease agreement.
Rent/lease payments for various types of software.
1
These would only be used
if the contract identifies
the software as a rental or
lease agreement, and are
not common.
Use these accounts when we
purchase software. This pertains
to the purchase of software
licenses that are perpetual and not
limited to a period of time.
These accounts should
only be used by ITS or
with their guidance
For maintenance of software.
These are Service accounts and
should be recorded separately
from the software itself.
Contractual maintenance services on various types of software.
1
Maintenance is often
included with the
software purchase, and
should be split out if
possible.
Food & Meal Costs
Rev. date 12/19/23
Expense Account Code Listing
In-State
Out of
State
Out of
Country
Examples
Employee Subsistence-Meals 925200 925360 926150
Lunch meal during training
conference that is not included
in registration fees.
Board/Non-Employee Subsistence
Lunch meal for out-of-town
University interview candidate
while traveling to Charlotte
Purchases for Resale-Food & Drinks
Candy, soft drinks for sale
Food Supplies
Snacks and beverages
purchased for a training
session, deli meats and
cheeses to make sandwiches,
etc.
Unallowable F&A - Alcohol
Includes any expense for
alcoholic beverages.
Administrative Meals
Business-related meals;
Recruitment meals; prepared
box lunches (not catered)
Contract Svc-Special Food Svc Event
Catering provided through
https://uncc.catertrax.com via
Chartwells for an event;
Catering provided by off-
campus vendor
For Business Meals and Recruitment Meals (e.g., when using accounts 930200, 951360, and 922150), an "Entertainment Expenditure" form is required:
http://finance.charlotte.edu/resources/forms
Purchases for Resale
925460
Travel & Registration Expenses
Costs incurred for legitimate food/meal expenses while in
authorized travel status in service to the University. Meal expenses
include gratuities on food purchases.
Long Description
(from UNCCExpAcctDescriptions.xlsm doc)
Payments for travel expenses to board members on official State
business, as well as reimbursements to other non-University
employees for meals (includes gratuities).
Food and drink resale items.
Includes payments for foods, beverages, and condiments for human
consumption. Does not include prepared meals, catering, foods and
beverages purchased while in travel status, or food purchased for
resale.
Note: An Entertainment Expenditure Form is required for these
For food services provided for a special event under a
contract/service agreement.
Note: An Entertainment Expenditure Form is required for these
types of expenses. See link below.
Payments for prepared administrative meals, and other food costs
not classified elsewhere . Does not include food supplies, catering,
foods and beverages purchased while in travel status, or food
931550
930200
951360
922150
Supplies
Other Administrative Expenses
Contracted Services Accounts
930210
For the purchase of alcoholic beverages, which are unallowable for
Facilities & Administrative Costs.
Employee Education/Training Expenses
FS Classification Banner Account Banner Account Description
Long Description
Notes/Examples
Benefit Exp 919800
Empl Educ Assistance Program - Taxable
Educational Assistance Program payments, as defined in IRC Sec.
127, to or on behalf of employees and which are taxable as
income to employees.
Program information is provided in the OSHR State Human
Resources Manual, Academic Assistance.
Faculty/staff tuition waivers should be charged to the Tuition Waiver
accounts (919870 or 919880) regardless of taxability.
This account would only be used for non-work related educational
assistance to an employee outside of the faculty/staff tuition waiver
program;
thus, use of this account should be extremely rare.
Benefit Exp 919850
Employee Training Expenses - Non-Taxable
Expenses for employee training and/or staff development
courses that are directly related to the employee's work duties
and responsibilities, with the exceptions noted below. See OSHR
State Human Resources Manual, Personnel Training and
Development.
Note: All Conference, seminar, workshop, and webinar
registration expenses should be charged to Registration Fees,
regardless of direct relationship to work duties.
See related FAQ in Expense Account Codes FAQ section of the
Financial Services website.
Used for Academic Assistance/Tuition Reimbursement program,
local training expenses, etc.
Courses given by Fred Pryor and The Employer Association are
examples of these training expenses.
All conference, seminar, workshop, and webinar registration
expenses should be charged to Registration Fees accounts,
regardless of any direct relationship to work duties.
Benefit Exp 919870
Resident Staff Tuition Waiver
Benefit Exp 919880
Non-Resident Staff Tuition Waiver
Service Exp 925240
Registration Fees - In state
Service Exp 925400
Registration Fees - Out of state
Service Exp 926210
Registration Fees - Out of country
Rev date:
12/19/23
For more information
about Educational
Benefits at UNC
Charlotte, see this site:
https://hr.charlotte.edu/learning-and-organizational-development/education-benefits
All tuition waiver expenses should be recorded here, regardless of
taxability.
To record fees charged to attend workshops, webinars, seminars,
conferences, and like meetings where the fees collected from the
participants are used to defray the costs of speakers, course
materials, building use, breaks, and lunches.
See related FAQ in Expense Account Codes FAQ section of the
Financial Services website.
Record all conference registration fees to these accounts, even if the
conference is directly related to the employee's job and/or provides
continuing education credits.
To record the amount of tuition waived for employees under the
Tuition Waiver program. See the below website and University
Policy 101.1 Tuition Privileges for Certain Faculty and Staff for
more information.