Accounting and Financial Management Governance - EXPENSE

Expense

The following general ledger/commitment items are used to record expense as category 2 and 3 of the Statement of Financial Activity (SoFA) report. The categories are outlined alphabetically. Each category defines the purpose, identifies the general ledger number, lists reference materials and transaction details.

Purpose
To record the purchases, retirements, and transfers of equipment. In the Funds Management (FM) module, when a piece of equipment is purchased, the entire expense is recorded in FM. In the Finance (FI) module, any equipment purchase over the $5,000 threshold will be capitalized and depreciated over the ‘useful life’ period,
General Ledger/Commitment Item
Commitment Item Commitment Item Name Long Description 
537200 Capitalized Equipment Capital equipment titled to Purdue.  Capital equipment is
defined by property accounting as any tangible item costing
$5,000 or more with an expected useful life of more than one
year that will not lose its identity through use.
Equipment that meets the capitalization threshold is not
expensed for financial statement purposes, but is recorded
as an expense for budget consumption.  This causes a
reconciling item between financial and budget reporting.
537300 Fabricated Equipment An asset is to be classified as fabricated when multiple
orders are placed with multiple vendors, so that a single
functioning unit can be assembled with a total acquisition
value of $5,000 or greater.  This GL should never be used
when ordering a piece of equipment.  This GL will be used
when the fabricated equipment is completed and a Change in
Asset Funding (Form - CAF) is submitted.  This will be used
for non-sponsor owned fabricated equipment.  Use of this GL
will not remove associated F&A costs.  Fabricated equipment
is charged F&A costs in accordance with the University's
cost policies.  If after the item is complete and it is not
determined to meet the capitalization level, all
expenditures will stay on GL 523120 Cap Fabrication S&E.
537500 Sponsor Titled Equipment Capital equipment titled to the sponsor.  Capital equipment
is defined by property accounting as any tangible item
costing $5,000 or more with an expected useful life of more
than one year that will not lose its identity through use.
Equipment that meets the capitalization threshold is not
expensed for financial statement purposes, but is recorded
as an expense for budget consumption.  This causes a
reconciling item between financial and budget reporting
Reference Material

https://www.purdue.edu/treasurer/transform/Projects/EAM/capitalfaqs.html

The Project and Portfolio Management dashboard will be a tool used to view project data. Our customers have increased exposure to the financial data related to projects. This is enabling quicker response to project financial requests.  Today, project budget management varies by project manager, project size and available tools.

Transaction Detail
Owner Document Types Transaction Information 
Plant and Auxiliary Fund Accountant, Property Accountant
  • Vendor Invoice (KR)
  • Goods Receipt (WE)
  • Journal Voucher (SA)
  • Account Maintenance (KP)
  • Invoice – MIRO (RE)
Purpose
To record depreciation expense, recoveries, as well as non-equipment capitalized items. All non-equipment capitalized items are controlled by the University and are subject to the General Property Accounting Procedures. In addition to the General Property Accounting Procedures, the Property Accounting Procedures - Government Property will apply to all Government property controlled by the University.
General Ledger/Commitment Item
Commitment Item Commitment Item Name Long Description 
445910 Insurance Recoveries Revenue from an insurance company for the loss of a piece of equipment through theft or damage
445915 Third Party Recoveries Revenue from a third party for the loss of a piece of equipment through theft or damage
557110 Depreciation Expense - Buildings Expense to allocate a portion of the cost of buildings for the period based on the assigned useful life this is a statistical posting in the FM module
557120 Depreciation Expense - Land Improvements Expense to allocate a portion of the cost of land improvements for the period based on the assigned useful life.  This is a statistical posting in the FM module
557130 Depreciation Expense - Infrastructure Expense to allocate a portion of the cost of infrastructure for the period based on the assigned useful life. This is a statistical posting in the FM module.
557140 Depreciation Expense - Administrative Software Accounting FR Use only - used to record the gain/loss on assets that have been written off and are no longer in use
557150 Depreciation Expense - Operating Software Expense that allocate a portion of the cost of operating software for the period based on the assigned useful life. This is a statistical posting in the FM module
557160 Depreciation Expense - Equipment Expense that allocate a portion of the cost of equipment for the period based on the assigned useful life. This is a statistical posting in the FM module
538005 Land Capital purchase of land
538010 Buildings Capital purchase of buildings
538015 Attached Equipment And Fixtures Capital purchase of attached equipment and fixtures
538020 Construction In Progress Capital purchases related to construction in progress
538030 Construction in Progress Non Project Systems Capital purchases related to construction in progress.  This GL should only be used for financial reporting purposes for adjustments that are needed after the asset year is closed.
538085 Equipment Non Asset Ledger Financial Reporting Only for adjustments that are made after the close of the asset year. Budget consumption of outlay for purchases of equipment.
538090 Buildings Non Asset System Financial Reporting only for adjustments that are made after the close of the asset year.  Budget consumption for outlay for purchases of buildings.
538105 Land Non Asset System Financial reporting only for adjustments that are made after the close of the asset year. Budget consumption for outlay for purchases of land.
568020 Plant Assets Retired Remaining net book value of a capital asset at the time that it is disposed of
Reference Material

https://www.purdue.edu/business/mas/property/policies/propmgt.html

https://www.purdue.edu/business/mas/property/policies/Equipment_Capitalization.pdf

Transaction Detail
Owner Document Types Transaction Information 
Plant and Auxiliary Fund Accountant, Property Accountant
  • Asset Posting (AA)
  • Dep. Posting (AF)
  • Vendor Invoice (KR)
Asset Posting examples in table below
Asset Posting Examples

Asset Posting Examples

Purpose

To record administrative fees related to investments and debt issuances.

General Ledger/Commitment Item
Commitment Item Commitment Item Name Long Description 
567130 Trustee Fees Expenses for administrative fees paid to the Bank Trustee for debt.  Paid in advance semi-annually and when new debt is issued.
567140 Remarketing Fees Expenses for fees paid to remarking agents of variable rate debt.  Paid quarterly in arrears.
567150 Rating Agency Fees Expenses for fees paid to Moody's and S&P for rating the Universities debt.  Paid annually and when new debt is issued.
567170 Underwriters Discount Expenses for negotiated sale of debt securities: paid to underwriters at time of issuance.
567010 Interest Expense Expense for the payment of interest on debt principal
Transaction Detail
Owner Document Types FM Module Info

FI Module Info

Treasury Operations, Accounting Services
  • Vendor Invoice (KR)

Debit general ledger listed above 

  • Debit general ledger listed above
  • Credit to Cash general ledger
Purpose

To record principal payments for debt and leases

General Ledger/Commitment Item
Commitment Item Commitment Item Name Long Description 
567110 Bond Principal Expenses for principal payments equal to the amount the issuer owes to the bond holder at the time of maturity. Payments are typically made on the bond principal in a periodic manner as defined by the bond. This is typically a balance sheet transaction, but can be recorded as an expense for budget consumption
567120 Lease Principal Amount the lessor owes to the lease holder throughout the term of the lease. Payments are typically made on the lease principal in a periodic manner as defined within the lease.
Transaction Detail
Owner Document Types FM Module Info

FI Module Info

Treasury Operations, Accounting Services
  • Journal Voucher (SA)
  • Debit general ledger listed above
  • Debit general ledger listed above
  • Credit to Cash general ledger
Purpose
To record depreciation expense, recoveries, as well as non-equipment capitalized items. All non-equipment capitalized items are controlled by the University and are subject to the General Property Accounting Procedures. In addition to the General Property Accounting Procedures, the Property Accounting Procedures - Government Property will apply to all Government property controlled by the University.
General Ledger/Commitment Item
Commitment Item Commitment Item Name Long Description 
512810 Remits Granted Expense for the other side of the payroll entry for the fee
remission charges that follow payroll to charge departments
for the cost of fee remissions. (staff, staff spouse,
dependent)  This is a contra account to remits granted.
512815 Remits Granted SWT Expense for the other side of the payroll entry for the fee
remission charges that follow payroll to charge departments
for the cost of fee remissions.  (Grad Fee remissions)  This
is a contra account to remits granted.
512820 Remits Recovered
512821 Remits Recovered - Grad Accounting FR Use Only - to record adjusting entries for
financial reporting to fee remissions granted to staff
members
512830 Regional Remits Recharged Expense for fee remission granted by the Bursars office.  An
example of this is when the fee remission for a graduate
student is granted.
Transaction Detail
Owner Document Types FM Module Info

FI Module Info

  • Journal Voucher (SA)

Debit general ledger listed above 

  • Debit general ledger listed above
  • Credit to AP Balance account


Purpose

To allocate expenses to Departments related to staff fee remissions. These expenses are part of payroll.

General Ledger/Commitment Item
Commitment Item Commitment Item Name Long Description 
512710 Staff Fee Remits Expense for staff fee remission that reduced tuition fees
paid by staff members.  Staff fee remissions are charged for
all regular benefit eligible employees.
512720 Other Fee Remit Expense for fee remissions that reduce tuition fees paid by
staff members for staff spouses and dependents.  Staff fee
remissions are charged for regular benefits eligible
employees.
512730 Grad Staff Remit Expense for the graduate fee remitted to the university
account.  Graduate fee remits are granted to graduate
student employees and are a form of compensation in lieu of
part of their salary.  A graduate student has to be employed
in a graduate student appointment to receive the remit.
Transaction Detail
Owner Document Types FM Module Info

FI Module Info

  • Payroll Posting (ZY)
  • Payroll Corrections (ZX)

Debit general ledger listed above 

  • Debit general ledger listed above
  • Credit to AP Balance account
Purpose
To record expenses to the University related to Fringe Benefits.
General Ledger/Commitment Item
Commitment Item Commitment Item Name Long Description 
507010 Fringe Benefit Recovery And Recharge Expense for salaries and wages as overhead to operating units from a central administrating unit.
507035 HSA Savings Acct Expense for employer contribution to Health Savings Account
513010 Premiums Paid To Carrier Expense for benefit Premiums paid to insurance carrier
513020 Claims - Active Staff Expense for Insurance claim Payments
533230 Flexible Benefit Claims Expens for flexible benefit claims
Transaction Detail
Owner Document Types FM Module Info

FI Module Info

  • Payroll Posting (ZY)
  • Payroll Corrections (ZX)

Debit general ledger listed above 

  • Debit general ledger listed above
  • Credit to AP Balance account
Purpose

To allocate expenses to Departments related to the Fringe Benefits for employees

General Ledger/Commitment Item
Commitment Item Commitment Item Name Long Description 
512020 Health Insurance Expense for portion of health insurance charged to an employee's home department to recover the cost of employer provided health insurance. Multiple general ledger accounts named Health Insurance are used to differentiate between multiple health plans but they are masked for HIPPA reasons
512021 Health Insurance Expense for portion of health insurance charged to an employee's home department to recover the cost of employer provided health insurance. Multiple general ledger accounts named Health Insurance are used to differentiate between multiple health plans but they are masked for HIPPA reasons
512027 Health Insurance Expense for portion of health insurance charged to an employee's home department to recover the cost of employer provided health insurance. Multiple general ledger accounts named Health Insurance are used to differentiate between multiple health plans but they are masked for HIPPA reasons
512037 Health Insurance Expense for portion of health insurance charged to an employee's home department to recover the cost of employer provided health insurance. Multiple general ledger accounts named Health Insurance are used to differentiate between multiple health plans but they are masked for HIPPA reasons
512047 Health Insurance Expense for portion of health insurance charged to an employee's home department to recover the cost of employer provided health insurance. Multiple general ledger accounts named Health Insurance are used to differentiate between multiple health plans but they are masked for HIPPA reasons
512050 Health Insurance Expense for portion of health insurance charged to an employee's home department to recover the cost of employer provided health insurance. Multiple general ledger accounts named Health Insurance are used to differentiate between multiple health plans but they are masked for HIPPA reasons
512056 Health Insurance Expense for portion of health insurance charged to an employee's home department to recover the cost of employer provided health insurance. Multiple general ledger accounts named Health Insurance are used to differentiate between multiple health plans but they are masked for HIPPA reasons
512010 Liability & Fidelity Ins. Expense for portion of Liability & fidelity insurance charged to an employee's home department to recover the cost of employer provided liability and fidelity insurance
512015 Accidental Death and Dismemberment Expense for portion of accidental death and dismemberment insurance charged to an employee's home department to recover the cost of employer provided plans.
512055 Graduate Staff Insurance Expense for portion of graduate staff insurance charged to an employee's home department to recover the cost of employer provided grad staff insurance
512060 Group Life Expense for portion of group life insurance charged to an employee's cost distribution accounts  to recover the cost of group life insurance
512065 Long Term Disability Expense for portion of long term disability insurance charged to an employee's cost distribution accounts  to recover the cost of this program
512070 Survivor Benefit Police & Fire Expense for portion of survivor benefits - police & fire charged to an employee's cost distribution accounts  to recover the cost of this programs
512110 Unemployment Compensation Expense for employer portion of unemployment compensation that is charged to an employee's cost distribution accounts to recover the unemployment tax to be remitted to the government
512115 Workers Compensation Expense for employer portion of worker's compensation that is charged to an employee's cost distribution accounts to recover the worker's compensation to be remitted to the government
512073 Retirement & Savings ER Base Expense for employer portion of retirement & savings base contribution charged to an employee's cost distribution accounts to recover the cost of this program
512074 Retirement & Savings - ER Match Expense for employer portion of retirement & savings matching contributions charged to an employee's cost distribution accounts to recover the costs of this program
512075 Retirement - Defined Contribution Expense for employer portion of retirement & savings defined contribution programs charged to an employee's cost distribution accounts to recover the costs of this program
512080 TIAA Police & Fire Pension Expense for employer portion of TIAA Police & Fire Pension contributions charged to an employee's cost distribution accounts to recover the costs of this program
512085 Perf - Defined Benefit Plan Expense for employer portion of PERF - Defined benefit plans charged to an employee's cost distribution accounts to recover the costs to be remitted to the PERF program
512090 Perf - Annuity Savings Expense for employer portion of PERF - Annuity savings plans charged to an employee's cost distribution accounts to recover the costs to be remitted to the PERF annuity program
512095 Civil Service Retirement Expense for employer portion of Civil Service Retirement plans charged to an employee's cost distribution accounts to recover the costs to be remitted to the civil service retirement program
512100 Social Security Expense for employer portion of social security payments that are charged to an exempt employee's cost distribution accounts to recover the costs to be remitted to the federal government for the employer's portion of social security
512101 Social Security - Biweekly Expense for employer portion of social security payments that are charged to a biweekly employee's cost distribution accounts to recover the costs to be remitted to the federal government for the employer's portion of social security
512104 Medicare - Biweekly Expense for employer portion of Medicare tax that is charged to a biweekly employee's cost distribution accounts to recover the tax to be remitted to the federal government for the employer's portion of Medicare
512105 Medicare Expense for employer portion of Medicare tax that is charged to an exempt employee's cost distribution accounts to recover the tax to be remitted to the federal government for the employer's portion of Medicare
512106 Foreign Employee Taxes & Benefits Expense for employer portion of foreign employment taxes and benefits that is charged to an employee's cost distribution account to recover costs to be remitted to foreign governments. Used by Purdue International (PII).
512900 Recharge Subsidy Fringes Expense to subsidize fringes on a recharge activity in accordance with the recharge procedure manual.  The subsidy may be processed continually throughout the fiscal year by charging the subsidy account on the monthly intramural invoice voucher, using a set rate per unit for each subsidized departmental transaction. Alternatively, the subsidy may be billed to the subsidizing account on a special intramural invoice voucher periodically or even just once a year.
Transaction Detail
Owner Document Types FM Module Info

FI Module Info

  • Payroll Posting (ZY)
  • Payroll Corrections (ZX)
  • Payroll Accruals  (ZW)

Debit general ledger listed above 

  • Debit general ledger listed above
  • Credit to AP Balance account

This includes indirect costs related to SPS, ITaP common good costs, overhead costs, and recharge subsidy costs.

Purpose
  • Expenses for space rental related to leases or contracts but not for space rental for events. 
  • Expenses for land rental payments.  
General Ledger/Commitment Item
Commitment Item Commitment Item Name Long Description 
541005 Indirect Cost Sponsored Programs Expenses for percent charged to grant expenditures to recover indirect costs that are not allowable to be direct billed to a grant. The percent is based on a cost study and can be limited based on sponsor guidelines. This should net to zero at the university level with 429010.
Transaction Detail
Owner Document Types FM Module Info

FI Module Info

Managerial Accounting
  • Facilities and Admin (GF)
  • Debit 541005
  • Credit 429010
  • Debit 541005
  • Credit 429010
Purpose

Expense for IT provided services charged annually. This is a per person price for a basic package of services and is charged to departments based on the number of regular staff in a department. The package includes; phone device and supporting software, voicemail, departmental fax lines, WebEx conferencing service, Meet me conference lines, wired and wireless network connections and more. This should net to zero at the university level with 420220.

General Ledger/Commitment Item
Commitment Item Commitment Item Name Long Description 
530110 ITaP Common Good Tel/Data Services Expense for IT provided services charged annually. This is a per person price for a basic package of services and is charged to departments based on the number of regular staff in a department. The package includes; phone device and supporting software, voicemail, departmental fax lines, WebEx conferencing service, Meet me conference lines, wired and wireless network connections and more. This should net to zero at the university lever with 420220.
Transaction Detail
Owner Document Types FM Module Info

FI Module Info

ITaP
  • Intramural Invoice Voucher (JN)
  • JV Account document (SA)
  • Debit 530110 (ITaP Common Good)
  • Credit 420220 (ITaP Common Good)
  • Debit 530110 (ITaP Common Good)
  • Credit 420220 (ITaP Common Good)
Purpose

To record administrative expenses for departments receiving services from a centralized area. Examples: Regionals, Continuing Education, etc.

General Ledger/Commitment Item
Commitment Item Commitment Item Name Long Description 
541010 Admin. Charges Financial Aid Expenses for administrative charges charged for financial aid income.  This should be net to zero at the university level with 445020 Financial Aid.
541015 Administrative Charges - Regionals Expenses for administrative charges charged to the regional campuses by the main campus to cover administrative services provided to the regional campuses by the West Lafayette campus.  This should be net to zero at the university level with 430010.
541025 Cont. Ed. Inst. Charges Expenses for overhead applied by Digital Education and similar departments to recover the Universities administrative costs of the continuing education program. This should net to zero at the university level with 430030 Continuing Education Instruction Recovery.
541027 Distance Learning Central University Charge Expense for assessing overhead to Distance Learning that is allocated to University Central account. This should net to zero at the university level with 430035 Prof Maters Distribution
541050 Gen Admin Charges-Aux. Ent. Expenses for overhead for general administration that is charged to units from a central administrative area.  This along with 541080 should net to zero at the university level with 430020 Auxiliary Enterprises.
541075 Continuing Education Department Charges Expenses for overhead applied by Digital Education to recover the Digital education department’s portion of administrative costs of the continuing education program. This should net to zero at the university level with 430040 Continuing Education Department Recovery.
541080 Scholarship Charges - Auxiliary Enterprises Expenses for scholarships paid by the student life area. This along with 541050 should net to zero at the university level with 430020 Auxiliary Enterprises.
541090 Institutional Support Expenses for subsidies allocated from the University general fund in support of specific athletics and athletic scholarships. This should net to zero at the university level with 430050.  ATHLETIC USE
Transaction Detail
Owner Document Types FM Module Info

FI Module Info

  • Other Bank Credit (CB)
  • Intramural Invoice Voucher (JN)
  • JV Account document (SA)
  • Debit general ledger from the list above
  • Credit revenue general ledger related to Overhead Recovery
  • Debit general ledger from the list above
  • Credit revenue general ledger related to Overhead Recovery
Purpose

To record subsidy expense for departments/central areas who provide a subsidy for an approved recharge activity.

General Ledger/Commitment Item
Commitment Item Commitment Item Name Long Description 
523110 Recharge Subsidy Expense to subsidize non salary and wage or fringes on a recharge activity in accordance with the recharge procedure manual. The subsidy may be processed continually throughout the fiscal year by charging the subsidy account on the monthly intramural invoice voucher, using a set rate per unit for each subsidized departmental transaction. Alternatively, the subsidy may be billed to the subsidizing account on a special intramural invoice voucher periodically or even just once a year. This should net to zero at the university level with 433080 Recharge Subsidy Income.
541825 PII Subsidy Expense Expense to subsidize for Purdue International. This should net to zero at a University level with 433115 PII Subsidy Income.
Transaction Detail
  • Document Type: JV Account document (SA), Intramural Invoice voucher (JN)
  • FM
  • Debit GL above, Credit revenue GL for related Recharge Subsidy Income
  • FI
  • Debit GL above, Credit revenue GL for related Recharge Subsidy Income
Owner Document Types FM Module Info

FI Module Info

  • Intramural Invoice Voucher (JN)
  • JV Account document (SA)
  • Debit general ledger from the list above
  • Credit revenue general ledger related to Recharge Subsidy Income
  • Debit general ledger from the list above
  • Credit revenue general ledger related to Recharge Subsidy Income
Purpose
  • Student Aid – Agency “expenditures” on 558999 is used ONLY to budget Outside Student Aid on a dummy fund and fund center (69999999 Budget University Scholar 1098002000 558999 Student Aid – Agency NOT-RELEVANT).  Therefore, in general, Student aid – Agency amounts DO NOT flow from the balance sheet to the CAT 3 expense and revenue accounts. 
    • This “dummy” budget entry was first created for FY 17 and FY 18 BOT Budget reporting purposes only. 
    • Note:  For FY 19 budget, we created “dummy” budget entries, but for BOT reporting, the entries were filtered out and NOT reported.  
    • Because this is only a “dummy” expenditure budget entry, do not anticipate posted SOFA Trend YTD “expenditure” activity on the Cat 3:  Student Aid – Agency.  Transactions that do post should be reviewed by Accounting
  • Agency fund award/scholarship recipients are chosen by an external entity (what distinguishes from PU Operating).  Outside aid disbursement runs through the Agency fund (in theory PU agency funds are just a pass through) to help insure that we over package/over award to the student.
    • In general, the actual “expenditures” for 13XXXXXX Outside Student Aid will post on the appropriate Agency funds and balance sheet GL’s. 
    • For state programs individual funds have been used to track and manage aid by academic year (last 4 digits). 
    • Prior to FY 18, we had one fund for the academic year, shared by all three campuses. One fund, many campuses. 
    • For FY 18 we subdivided into individual agency funds with Fund Master Cost Centers for each campus, in order to isolate each campuses activity.    
General Ledger/Commitment Item
Commitment Item Commitment Item Name Long Description 
558999 Student Aid - Agency (budget only) Revenue for outside agency scholarships awarded to students and processed through agency account as a liability
Balance Sheet General Ledger Accounts
Commitment Item Commitment Item Name Long Description 
204320 Unapplied Financial Aid - Banner Unearned Revenue for Unapplied Financial Aid within Banner
201180 National Merit Scholarships  
201181 Part-Time Higher Education  
201182 National Guard Grant  
201183 21st Century Scholarship  
201184 Child-Deceased/Disabled Vet  
201185 Minority Teaching Scholarship  
201186 Mitch Daniels Scholarship  
201187 Frank O'Bannon HEA  
201188 Next Gen Ed Scholarship  
201189 Vocational Rehab  
201190 Multi-State Awards  
201141 Stafford Loan - Disbursement Disbursement for Stafford Loans
201151 Outside Awards - Disbursement Disbursement for Outside Awards
Outstanding Items/Questions

Tracking element is needed (e.g. I/O) for reconciliation to identify activity by fiscal year. This will be used to reconcile between Banner, SAP, & State of Indiana Scholar track system.

Transaction Detail
Document Type: Bursar Banner (BB)
Finance (FI) Balance Sheet entries:
Finance (FI) Balance Sheet entries

 

*Note that Banner has an application of payment process that takes place to apply payments and charges together within the system.  This entry is reflected above in the “Banner Application of Payment” columns

*204320 is a clearing account for unapplied financial aid.

Purpose

To record expenses for student scholarships, fellowships, and awards and prizes.

General Ledger/Commitment Item
Commitment Item Commitment Item Name Long Description 
558030 Awards & Prizes - Student

Expenses for student awards and prizes

533625 Tuition And Fees

Expenses for student related tuition and fees paid

558050 Athlete Book Allowance

Expenses for Athlete book allowance provided. ATHLETIC UES

558900 Tuition Discount Expense

Expenses for tuition discount expenses

558020 Undergraduate Scholarship

Expenses for undergraduate student scholarships

558060 Graduate Scholarships

Expenses for graduate student scholarships

558010 Stipends/Fellowships

Expenses for a fixed sum of money paid periodically to
defray expenses for students or visitors.

Transaction Detail
Owner Document Types FM Module Info

FI Module Info

  • Vendor Invoice (KR)
  • Bursar Banner (BB)
  • JV Account Document (SA)
  • Debit general ledger from the list above
  • Debit expense general ledger from the list above
  • Credit cash
Purpose

Expenses related to Dues, Subscriptions, and Memberships.

General Ledger/Commitment Item
Commitment Item Commitment Item Name Long Description 
533620 Memberships - Institutional Expenses for memberships for the institution (i.e. Chamber
of Commerce, etc.)
533645 Memberships-Individual Expenses for memberships and dues for individual.
524035 Subscriptions Expenses for reference materials, magazine, and newspapers,
online periodical
Reference Material

CAUTIONS:  Subscriptions and memberships-individual are on the Questionable Commitment Items

Transaction Detail
Owner Document Types FM Module Info FI Module Info Grants Management Module Info
  • Vendor Invoice (KR)
  • P Cards (PC)
  • Good Receipt (WE)
  • JV Account Document (SA)
  • Cash Receipts (CE)
An expense will record on the department receiving the benefit of the expense with a resulting decrease in their available balance.  
  • Debit will be against one of the above listed expense general ledger accounts
  • Credit will be against Cash

An expense will record on the grant with a resulting decrease in their available balance.  

Purpose

To record expenses related to physical facilities utilities items.

General Ledger/Commitment Item
526020 Electricity Expenses for electricity utilities
526030 Natural Gas Utilities Expenses for gas used in power or heat production.  NOT to
be used for scientific gasses or gas for transportation.
526040 Water Expenses Expenses for water utility.  This includes water utility expenses,
water treatment chemicals, boiler chemicals, cooling tower
chemicals and chilled water chemicals. This is not to be
used for water beverages.
526050 Sewage Disposal Expenses for sewage
526070 Heating Oil-Diesel Expenses for heating oil-diesel to run boilers in power plant
operations - Physical Facilities Only
526080 Limestone Expenses for limestone to be used in power plant operation
to produce heat. Physical Facilities Only.
526090 Lp Gas Expenses LP gas for heating and cooling
526130 CFB Coal Expense for CFB coal to be used in power plant operations to
produce heat and steam. Primarily used by Physical
Facilities
526140 Water Treatment Chemicals Expense for all chemical costs for potable water.  These
costs must be tracked separately for compliance for IDEM
regulatory reports.
526150 Boiler Chemicals Expense for all chemical costs for boilers, cooling towers,
and chilled water chemicals.  Reverse Osmosis Rentals
528080 Ash Removal Expense for ash removal
Reference Material
  • Payment tracking, coal burn report, FYXX EU Budget to Actual Report U XX-2018 RTP Bill (large account reconciliation),
  • Payment tracking, FYXX EU Budget to Actual Report
  • Payment tracking, FYXX EU Budget to Actual Report; hedge reports
Transaction Detail
Owner Document Types FM Module Info

FI Module Info

Physical Facilities
  • Vendor Invoice (KR)
  • Cash Receipts (CE)
  • JV Account Document (SA)
  • Transfer form PSCD (ZA)
  • Intramural Invoice Voucher (JN)
  • Other Bank Credit (CB)

Expenses post to the department fund/CC/IO combo incurring the expenses  

  • Debit expense general ledger from the list above
  • Credit to Cash
Purpose

Record expenses for Information Technology-used for purchases related to computers, software, and other information technology related transactions.

General Ledger/Commitment Item
Commitment Item Commitment Item Name Long Description 
533310 Audio Visual Supplies & Services Expense for audio visual supplies and services
536025 Minor Equipment - AV Material Expenses for non-capital items costing <$4,999 associated with audio visual equipment
524070 Computer Supplies Expenses for computers supplies such as cables, lap top bags, keyboards, mouse, etc.
534235 Server Repair  
536030 Minor Equipment - Hardware Expenses for non-capital items costing <$4,999 associated with computers (software, hardware, server, work station, network, etc.)
530005 Telephone & Cellular Rental Expenses for telephone Tolls Telegrams , Phone Install Rep & Service , Local Telephone Service , Telephone Time & Material , Long Distance Service, Rentals of Equipment
530010 Telephone Tolls & Telegrams  
530015 Data Transmission Charges Expenses for service costs for transfer of data or internet provided by outside vendors (Wintek, Gigapop, Comcast, etc.)
530055 Purdue Info Connection Expenses for telephone and network supplemental billings for services not provided under common good annual charge
539120 Telephone & Network Infrastructure Expenses for IT department to install data and telecommunication infrastructure to construction projects
532030 Rent-Non-Capital. Computing Equipment Expenses for rentals and maintenance of computing equipment
532505 Maintenance Contract - Computer Expenses for maintenance computer hardware
532510 Maintenance Contract - Software Expenses for maintenance computer software
533255 Computer Services Expenses for IT services provided internally or externally such as hosting, support, storage, etc. (not including common good or telephone/network supplemental billings billed as Purdue Info Connection)
533631 Cluster Services Expenses for IT computer cluster purchases
533635 Cable TV/Svc/license Expenses for cable or satellite TV charges
536035 Minor Equipment - Software Expenses for software purchases that are non-capital
530105 Technology Allowance Expenses for technology allowances paid to employees for personal cellular/device reimbursement
Reference Material
Transaction Detail
Owner Document Types FM Module Info

FI Module Info

  • Vendor Invoice (KR)
  • P Cards (PC)
  • JV Account Document (SA)
  • Goods Receipt (WE)
  • Intramural Invoice Voucher (JN)

Expenses post to the department fund/CC/IO combo incurring the expenses  

  • Debit expense general ledger from the list above
  • Credit to Cash
Purpose

To record expenses by units who have purchased a product with the intent to sell it to their customer for revenue. 

  • Units that sell food or drink across campus are the primary users of this CAT3. 
  • Transportation also uses this for wiper blades, batteries, oil changes, and other items needed for vehicle services and repairs (many of these reflecting in the ‘other’ category so there may be value in a GL for this category). 
  • Clothing, office/school supplies, and other retail items are also captured here. 
General Ledger/Commitment Item
Commitment Item Commitment Item Name Long Description 
521005 Foods - General Expenses for culinary recharge
521010 Prepared Foods Expenses for prepared food for resale
521011 Packaged Retail Expenses for packaged food for resale
521012 Packaged On the Go Expenses for packaged food on the go for resale
521015 Meat Expenses for meat for resale
521025 Beverages Expenses for beverages for resale
521030 Dairy & Eggs Expenses for dairy and eggs for resale
521035 Bread-Pastries-desserts Expenses for bread, pastries and desserts for resale
521040 Produce Expenses for produce for resale
521046 FS Processed Expenses for food stores processed for resale
521060 Groceries Expenses for groceries for resale
521065 Sweets Expenses for sweets for resale
521070 Disposables Expenses for disposable resale products
521075 Beer Expenses for beer for resale
521080 Wine Expense for wine purchase for Wine appreciation class and wine conference; Beverage Operations - purchase of wine for sale on campus at restaurants/other venues - Used by Department of Food Science
521085 Spirits Expense for alcohol purchase for Wine appreciation class and wine conference; Beverage Operations - purchase of alcohol for sale on campus at restaurants/other venues - Used by Department of Food Science
521090 Other Foods Expenses for other food for resale
521095 Snacks Expenses for snacks for resale
521115 School Supplies Expenses for school supplies for resale
521120 Health & Beauty Products Expenses for health and beauty projects for resale
521205 Bowling & Billiard Supplies Expenses for bowling and billiard supplies
521900 Merchandise For Resale - Other Expenses for other non-food items for resale
Reference Material
Transaction Detail
Owner Document Types FM Module Info

FI Module Info

  • Vendor Invoice (KR)
  • P Cards (PC)
  • JV Account Document (SA)
  • Goods Receipt (WE)
  • Vendor Credit Memo (KG)
  • MIRO (RE)

An expense will be recorded on the department receiving the benefit of the expense with a resulting decrease in their available balance.  

  • Debit expense general ledger from the list above
  • Credit to Cash
Purpose

Record expenses that do not apply to any other category. 

General Ledger/Commitment Item
Commitment Item Commitment Item Name Long Description 
527000 Voluntary Cost Sharing Expenses for tracking voluntary uncommitted cost sharing which is defined as institutional support provided by Purdue but not pledged formally in the proposal.  Such cost sharing is made available and is not binding or auditable.
524080 Programs Expenses for Programs for Convocations and WBAA
531010 Awards - Non Scholarship Expenses for non-scholarship awards given in accordance the Gifts, Gratuities and Recognition Policy III.B.5.  All awards need to have criteria and be within the policy.  This can be used for monetary or material in nature.
533200 Critic Teachers Expenses for critic/mentor teachers.  Use this for payments made to experienced teachers who mentor Purdue student teachers.  The Purdue student teachers are required to student teach as part of their degree.  EDUCATION USE
533205 Medical Insurance Expenses for medical insurance for fellowships, student athletes, and non-employees
533210 Human Subject Payments Expenses for human subjects participating in various studies (cash payments and non-cash payments such as gift cards)
533345 Guarantees Paid Expense for payments to visiting institutions for participating in athletic competitions.  This includes per diem and/or Travel and meal expenses.
533360 Performance Fee Expense for performers which come to the University, including Convocations.
533650 Copyright & Franchise Expense Expense for copyright charges and fees
533655 Franchise Fee Expense for franchise fees - primarily used by Student Life to pay the franchise fee to the brands.  Example Villa or Freshens.
533660 Franchise Mrktg Fee Expense for franchise marketing Fees - primarily used by Student Life to pay for the marketing fees to the brands. Example Villa or Freshens.
533805 Production, Box Office, & Stage Expenses for house, box office, stage, plant and other expenses related to performances
541035 Business Office Expense for allocating Business Office overhead. STUDENT LIFE USE
541040 Food Purchasing - Student Life Expense for allocating food purchases. STUDENT LIFE USE
541045 Director's Office Expense for director's office overhead allocation. STUDENT LIFE USE
541065 Study Abroad Admin Charges Expense for study abroad administration fees
541070 Card Services Fee Expense for fees charged card services. Use by student life
541810 Billing Overdrafts SPS use - Used when running invoices when account is over drafted
541815 Intellectual Property Fees Fees to represent the proper assignment of this growing activity for Industry Applied Research where prior negotiation happens on the handling of special IP considerations. Transferred to PRF for distribution.
541820 PRF Support Expense for PRF support which includes office investment salaries and expenses paid by Treasury
543005 Student Notes Charged Off Expense for Student Loan Annual Write-Off ? source of data ECSI Student Loan System.
543015 Bad Debt Expense Expense for written off of bad debts uncollectible
543020 Credit Card Fees Expense for credit card fees
543025 Bank Service Charges Expense for bank service charges  and fees
543030 Federal Loans Cancelled Expense for federal Loans canceled. Used in student loan area
543031 Institutional Loans Cancelled Expense for institutional loans cancelled. Used in the student loan area
543033 System Write Off Expense for Write off of bad debts uncollectible (banner, FIAR)
543035 PSCD Only - Write Off Accounts Receivable Annual (PSCD) Write-Off?
543040 PSCD Charge Write Off Accounts Receivable Small Debit Balance Write-off? monthly write-off of balances or charges less that <$5 in aggregate
543045 Credit & Collection Fees - Student Accounts Expense for fees associated with student credit and collections fees (Accurint skip tracing, Cohort letters, 60 day phone call, etc.)
543050 Cohort Letters - Banner Expenses for loan cohort letters associated with the collection of loans through ECSI
543060 60 - Day Phone Call - Banner Expenses for phone calls associated with the collection of loans through ECSI
543070 30 - Day Letter Banner Expenses for 30 day loan letters associated with the collection of loans through ECSI
543075 NSF Fees - ECSI Expense for not sufficient funds fees.  This GL is specific to the student loans system ECSI.
546300 Employee Meals Expense for meals provided for employees Student Life
546310 Loss & Spoilage Expense for breakage, loss and spoilage
546320 Promotions & Allowance Expense for promotional expenses in accordance with the university policy. Used primarily by student life.
546325 Decorations Expense for holiday decorations, flowers, frames, pictures, rolls of paper for bulletin boards, etc.
546345 Athletic Team Awards Expense for Athletic team awards.  ATHLETIC USE
546440 Federal Uniformed Guidance - Restricted Costs Expense for charges not allowable in the indirect cost study in accordance with
546445 Sponsored Program Account Clearing Expense for clearing small balances to the Grant Balance Adjustment account and is included in the documentation, SPS Grant Closing Guide for Account Management.? An Acct assignment JV template has also been established for use in SAP called CLEARING SMALL BALANCE.?
546460 Discounts Earned Reduction in expense due to payment to a vendor within specified payment terms
546480 Participant Support - Other Expense for participant support not including travel or subsistence expense for participant/individuals who are not associated with Purdue University.
546900 Other Expenses Utilize in situations where the items does not fit into another specified GL
Transaction Detail
Owner Document Types FM Module Info

FI Module Info

  • Vendor Invoice (KR)
  • P Cards (PC)
  • JV Account Document (SA)
  • Cash Receipt (CE)
Purpose

Professional, Legal & Consulting – Expenses related to professional services, legal services, or consulting and fees.

General Ledger/Commitment Item
Commitment Item Commitment Item Name Long Description 
533005 Consulting & Fees Expense fees or living allowances (not related to travel) paid to any consultants, honorariums, or visiting scholars by the University.  This also included overseas consultants, personal services, and professional services not uniquely identified by a specific GL
533020 Medical Services Expense for providing medical services including services and supplies
533025 Veterinary Services Expense for providing veterinary services
533040 Third Party Adjuster Fees Expense for charges incurred by third-party and rebilled to Purdue.
533045 Broker Fees Expense for brokerage firms
533270 Public Relations Services Expense for public relations charges
533275 Officials - Sports Expense for sports officials.  ATHLETIC USE
533340 Publication Royalty Expenses for publication royalties paid
533910 Immigration, Visa, or Other Related Fees Immigration, visa, or other related fees associated with faculty, students, or visitors coming to Purdue.
535030 Consultants & Honoria Travel Expenses for travel paid to any consultants and honorariums by the University.  This also includes overseas consultants, personal services and professional services not uniquely identified by a specific GL
541020 External Audits Expenses for external audits
543010 Collection Agency Fees Expense for fees paid to collection agencies for collection of debts.
542205 Legal Fees Expense for  legal services
542210 Legal Settlement Costs Expense for legal settlement payments
Reference Material
Transaction Detail
Owner Document Types FM Module Info

FI Module Info

Grants Management Module Info

  • Vendor Invoice (KR)
  • P Cards (PC)
  • JV Account Document (SA)
  • Intramural Invoice Voucher (JN)
  • Invoice – MIRO (RE)
  • Goods Receipt (WE)
An expense will record on the department receiving the benefit of the expense with a resulting decrease in their available balance.  
  • Debit expense general ledger from the list above
  • Credit to Cash

An expense will record on the grant with a resulting decrease in their available balance.  

Purpose

To record expenses related to rentals, repairs, and maintenance

General Ledger/Commitment Item
Commitment Item Commitment Item Name Long Description 
532005 Building Rental Expense for rented space related to leases or contract payments; not to be used for space rental for events
532010 Land Rental Expense for land rental payments
Reference Material
  • Membership Policy, Promotional and Marketing Expenditure Guidelines, among other references and resources on the Procurement website at http://www.purdue.edu/business/account/RefRes/index.html
  • FM or Cognos transaction listing reports can be use such as All-Posting T-code FMRP_RFFMEP1AX or Cognos Transaction Listing report. 
Transaction Detail
Owner Document Types FM Module Info

FI Module Info

  • Goods Receipt (WE)
  • Intramural Invoice Voucher (JN)
  • Invoice - Micro (RE)
  • P Cards (PC)
  • Expenses post to department incurring the expense
  • Debit expense general ledger from the list above
  • Credit to Cash
Purpose

To record expenses related to rentals, repairs, and maintenance.

General Ledger/Commitment Item
Commitment Item Commitment Item Name Long Description 
522005 Cleaning/Sanitation Expense for supplies and services related to properties (window cleaning, extermination, general cleaning supplies and toiletries, etc.) This also includes vent cleaning and grease traps.
522015 Hardware/Lumber Expense for hardware, lumber and other materials
522025 Electrical Supplies Expense for electrical supplies
522030 Paint & Painting Sup Expense for paint and painting supplies
522035 Plumbing Supplies Expense for plumbing supplies
522050 Aviation Fuel - Jet Expense for aviation jet fuel
522055 Diesel Fuel Expense for diesel fuel
522090 Automotive Supplies Expense for automotive parts, fluids, tires, batteries etc.
522125 Heating/Vent Supplies Expense for heating and ventilations supplies
522205 Personal Protective Equipment Expense for personal protective equipment (gloves, shoe covers, overalls, eyewear, etc.)
522215 Lighting Supplies Expense for lighting supplies
528010 Laundry/Dry Cleaning Expense for laundry and dry cleaning supplies and service
528040 Ground Maintenance Expense for maintenance of grounds (landscaping, mowing, planting, seeding, etc.), also includes salt for walkways in the winter
532015 Space Rental Expense for rental of space for not lease related space; primarily used for events
532040 Rent-Other Non-cap Equipment Expense for rentals and maintenance of equipment of other non-capital items including artwork
532055 Rent-Other Capital Equipment Expense for rentals  of capital equipment and machinery
534005 Repairs To Buildings Expense for repairing buildings NOT performed by Physical Facilities with a total cost of less than $5K.
534010 Repairs To Equipment Expense for repairing major equipment including alterations (electrical, refrigeration, heating systems, vehicles)
534040 Work - In - Process Expenses for partially finished items waiting for completion
534045 Building Alterations Changes made to a building during its remodeling, such as increasing or reducing floor area, making or closing openings, erecting or demolishing walls, etc.
534065 Heat Sys Maintenance/Repairs Expense for heating systems maintenance and repairs
534100 Instrument Sharpening Expense for sharpening of instruments
534244 Towing Services Expense for towing cars that parked in wrong place or overtime and cars that break down on the way
534900 Other Repair & Maintenance Expense for repair and maintenance items that have not been defined such as spare parts, boiler stoker parts, tool crib supplies, calibration gases, elevator supplies, lock shop, carpentry, sheet metal, welding, masonry, roofing and general labor
539005 Design Bid Build Expense for project that has design, bid, and build procurement type
539015 Architect/Engineering Fees Expense for professional fees incurred for the design and supervision of the construction of a building.
539025 Landscaping Expense for landscaping or purchase of landscaping material as part of construction project
539035 Insurance During Construction Expense for construction related insurance
539040 Consultant Fees-Cons Expense for consultant fees related to construction
539041 Legal & Bond Expense Expense for legal fees such as notary fees, permits etc.
539045 Project Management Fees Expense for construction project management fees
539055 Material Testing Expense for soil testing, mapping, construction project various testing
539070 Other Contracts Expense for construction contracts, electrical, security, roofing, etc.
539085 Construction Manager Fee Expense for construction manager fees
539090 Site Work Expense for site preparation work
539100 Utilities Work Expense for utilities work
539105 Energy Management Sys Expense for energy management systems
539125 Electrical Work Expense for electrical work
539130 Elevator Work Expense for elevator work
539265 Geotechnical Report Expense for geotechnical report
539280 Paint & Painting Work Expense for paint and painting work as part of construction project
539290 Meters - Construction Expense for construction meters
539310 SPW Contracts Expense for small public works contracts that is bid
539330 CM as Constructor Expense for construction manager as constructor
539335 Other Con Hard Costs Expense for other construction hard costs that do not have a GL specifically identified
539340 Other Con Soft Costs Expense for other construction soft costs that do not have GL specifically identified
539350 Interior Design Expense for Interior Design for construction project
539360 LEED Certification Expense for LEED certification
539370 SPW Purchasing Expense for Small Public Works purchase order issued without bid
539380 State Plan Release Expense for State Plan release
539390 Design Build Expense for project that has design, and build procurement type (no bid)
539400 Commissioning Expense for services to verify if a building functions according to its design objectives or specifications
539405 Arc Flash Study Expense for arc flash analysis
539999 Project Settlement Expense for project settlement
699999 Co Recon - Labor Expense for Co Recon Labor
Reference Material
  • Commitment Item Decision Tree (Accounting Services, Non-payroll Transactions, Resources (at the far right)) http://www.purdue.edu/business/account/pdf/Commitment_Item_Decision_Tree.pdf
  • Membership Policy, Promotional and Marketing Expenditure Guidelines, among other references and resources on the Procurement website at http://www.purdue.edu/business/account/RefRes/index.html
Transaction Detail
Owner Document Types FM Module Info

FI Module Info

  • Good Receipt (WE)
  • Intramural Invoice Voucher (JN)
  • Invoice - MIRO (RE)
  • P Cards (PC)
  • JV Account document (SA)
  • Expenses post to department incurring the expense
  • Debit expense general ledger from the list above
  • Credit cash
Purpose

To record expenses for subcontracts related to the collaboration between sub recipients and PI on a research project.

  • Typically, the sub award terms are monthly reimbursement, which would mean the sub recipient, would send an invoice monthly for reimbursement.
  • The ZV60 is created primarily by the Cash Specialist then routed for SPS approval once the PI has approved.
  • The ZV60 and Sub-recipient invoice goes to Accounts Payable for processing, once approvals are final.
General Ledger/Commitment Item
Commitment Item Commitment Item Name Long Description 
533220 Subcontract Pmt. less than or = $25,000 Expense for SPS subcontract payments less than or equal to $25,000. This is separated out because in accordance with the Federal governments uniform guidance for grants F&A will be applied to subcontract expenses up to and including $25,000 and F&A will not be charged over $25,000.
533225 Subcontract Pmt. greater than $25,000 Expense for SPS subcontract payments over $25,000. This is separated out because in accordance with the Federal governments uniform guidance for grants F&A will be applied to subcontract expenses up to and equal to $25,000 and F&A will not be charged over $25,000.
Transaction Detail
Owner Document Types FM Module Info

FI Module Info

  • Vendor Invoice (KR)
  • JV Account Document (SA)
  • Other Bank Credit (CB)
  • Customer Invoice (DR)
  • Expenses post to department incurring the expense
  • Debit expense general ledger from the list above
  • Credit cash
Purpose

Record expenses for Supplies, Service, & Minor equipment.

General Ledger/Commitment Item
Commitment Item Commitment Item Name Long Description 
522010 Paper Products Expense for materials and consumable office supplies such as office paper, envelopes, letterheads, forms, tags, etc. (not including cleaning and sanitation supplies such as toilet paper, facial tissue, paper towels)
522040 Gasoline Expense for engine fluids including oil, lubricants, Gasoline.  Do not use for Aviation fuels
522160 Fire Equip Sup Expense for non-Capital fire equipment supplies
522180 Police Supplies Expense for police protection supplies not including fire arms
523005 Gasses & Chemicals Expense for classroom supplies such as gasses, chemicals, caustic soda, sulfuric acid, biological reagents, controlled materials & radioactive isotopes
523010 Pharm Drugs Expense for medical drugs purchased for classrooms and research (including suture material, x-ray film, blades/burrs/drill bits, etc.)
523015 Medical Supplies Expense for medical supplies for classroom and research
523045 Lab Animals Expense for lab animals with no alternative use.  Including controlled animals and experimental animals
523055 Animal Per Diem Charges Expense for per diem Animal Charges for Research (rats, mice, frogs, poultry, etc.)
523080 Theatrical Supplies Expense for supplies for theatrical performances
523095 Controlled Materials Expense for controlled materials (not including animals)
523105 Scientific Recharge Center Bill Expense for services scientific recharge operations provide to user billed through iLabs system
523120 Cap Fabrication S&E Expense for supplies used in the building of a fabricated piece of capital equipment if those supplies are not considered capital in nature.  Fabricated capital equipment is defined as an asset is to be classified as fabricated when multiple orders are placed with multiple vendors, so that a single functioning unit can be assembled with a total acquisition value of $5,000 or greater.   This GL is not to be used for individual components which cost $5,000 or more.
523140 External Fixation Expense for surgical supplies or services used to stabilize bone and soft tissues at a distance from the operative or injury focus
523145 Intl Fixation/Implant Expense for surgical supplies or services providing fixation of screws and/or plates, intramedullary bone nails (femur, tibia, humerus) to enable or facilitate healing.
523160 Disposable Hospital Sup Consumable hospital supplies such as bandages, consumable surgery supplies, and other onetime use supplies.
523165 Hospital Sup-Vet Pharm Expense for veterinary pharmacy supplies including pharmaceuticals.
523900 Other Class/Scientific S&E Expense for other consumable supplies for classroom and research not specifically identified with unique GL
524010 Publishing Charges Expense for all publishing activities
524015 Copy Machine Charges Expense for the actual copy machines, purchases, leases, and parts.
524020 Photog S & E & Svc Expense for Supplies and Service related to photography, art reproduction and other non-printing/copying related outputs
524025 Pub, Ad & Graphics Expense for advertising and promotional services, including signs/posters, graphics, public relations, newspaper and other media
524050 Printing/Duplication Internal Expenses for printing services provided by Purdue owned printing operations.  This does not include printing and duplication services provided by Xerox.
524055 Printing/Duplication External Expense for outside printing services such as Kinko's and Lafayette Printing
524075 Certificates/Covers Expenses for the printing and purchase of paper associated with certificates/CEU's provided upon completion through Digital Education
524125 Office Supplies Expense for general office supplies not including paper
524140 Confidential Destruction Expense for destruction of confidential material
525005 Feed Expense for feed for livestock, which includes corn, soybeans, meal, salt, silage, feed medications, minerals, supplements, hay, etc.
525010 Animal Bedding Expense for animal bedding which include, straw, shavings, cob bedding etc.
525015 Seeds - Other Expense for seeds used for growing plants, not represented by other 525XXX unique GLs
525020 Fertilizer/Limestone Expense for various fertilizers, limestone, soil additives to improve plant production
525025 Herbicides Expense for herbicides
525030 Pesticides Expense for pesticides, this include  Insecticides , Fungicides
525035 Breeding & Other Services Expense for  animal breeding including supplies, semen, eggs and breeding services
525040 Trees & Plant Material Expense for Agricultural trees and plant material
525050 Vitamins & Supplements Expense for vitamin and mineral premixes for human or animal consumption
525055 Minerals Expense for minerals for Human or animal consumption
525060 Protein Supplement Expense for protein supplement for human or animal consumption
525065 Medicated Feed Add Expense for medicated animal feed
525070 Corn Feed Expense for corn for animal feed
525075 Soybean Meal Expense for soybean meal for animal feed
525080 Salts Expense for salts for animal feed only. Salt for outdoor/grounds use should be recorded in Ground Maintenance GL 528040
525085 Hay Expense for hay
525090 Haulage Expense for haylage
525095 Grains - Feed Expense for grains for animal feed
525100 Ag. Equipment Parts Expense for parts for Agriculture equipment
525115 Milking Supplies Expense for Agricultural milking supplies
525120 Milking Equipment Expense for Agricultural milking equipment
525125 Corn Seed Expense for Agricultural corn seed
525130 Wheat Seed Expense for Agricultural wheat seed
525135 Grass Seed Expense for Agricultural grass seed
525145 Soybean Seed Expense for Agricultural soybean seed
525185 Greenhouse S&E Expense for greenhouse expenses, this include  Growth Chamber Usage
525195 Live Fish/Shellfish Expense for Live Fish & Shellfish
525200 Beef Cattle Expense for Beef Cattle
525205 Dairy Cattle Expense for Dairy Cattle
525210 Swine Expense for Swine
525215 Poultry Expense for Poultry
525220 Sheep Expense for Sheep
525225 Equine Expense for Equine
525230 Turkeys Expense for Turkey
525325 Animal Care Supplies Expense for all supplies related to animal care, this include  Horse Shoeing, etc.
525900 Other Agricultural & Vet Expenses Expense for other Agricultural supplies not represented by other 525XXX unique GLs
526060 Water Softener Expenses associated with operation of water softeners including salt
528030 Trash Removal Services Expense for trash removal expense including refuse
529005 Freight & Shipping Expense for freight or package shipments, this include Freight And Demurrage Expense, Express, Demurrage, Other Freight And Demurrage Expenses, Non-Postage Mailing Charges. , Federal Express
529020 Demurrage Expense for the rental of compressed gas cylinders
529025 Hazardous Waste Expense for disposing hazardous items (including asbestos, lead, etc.)
530900 Postage Mailing Charges (not FedEx)
533315 Foreign - Local Labor Expense for foreign labor
533325 Test, Mach, & Other - External Expense for laboratory testing, machining, processing - external
533330 Test, Mach, & Other - Internal Expense for laboratory testing, machining, processing - internal
536005 Minor Equipment-Furniture Expense for minor equipment (non-consumable) - Furniture
536010 Minor Equipment-Scientific Expense for minor equipment (non-consumable) - Scientific
536015 Minor Equipment-Tools/Shop Expense for minor equipment (non-consumable) - Tools/Shop
536020 Minor Equipment-Books/Pubs Expense for minor equipment (non-consumable) - Books & Publications
536040 Minor Equipment-Music Expense for minor equipment music
536055 Linen Expense for linens
536060 China & Glassware Expense for china and glassware
536070 Utensils Expense for forks, spoons, knives, and disposable serving supplies (plates, cups, napkins)
536075 Uniforms Expense for uniforms including PPE, safety shoes,  uniform shirts for course, athletic team uniforms, lab coats/scrubs
536085 Game & Sports Equip Expense for items that are provided to teams only. Equipment amounts are those expended from current or operating funds.  Include value of in-kind equipment provided. ATHLETIC USE
536900 Other Minor Equipment Expense for other minor equipment (non-consumable) - not specifically identified with unique GL
537005 Books Cat By Library Expense for Books purchased by the libraries
537020 Livestock-Breeding Stock Expense for Livestock purchased for breeding stock
546415 Purchasing Card Charges Expense for fees charged by purchasing card servicer (P-Card dept. use)
589540 FR-Supplies & Services Used for financial reporting
589542 FR-Dup Including Elimination S&E Used for financial reporting
Reference Material
  • FM or Cognos transaction listing reports can be use such as All-Posting T-code FMRP_RFFMEP1AX or Cognos Transaction Listing report.
  • Membership Policy, Promotional and Marketing Expenditure Guidelines, among other references and resources on the Procurement website at http://www.purdue.edu/business/account/RefRes/index.html
Transaction Detail
Owner Document Types FM Module Info

FI Module Info

  • Intramural Invoice Voucher (JN)
  • JV Account Document (SA)
  • Expenses post to department incurring the expense
  • Debit expense general ledger from the list above
  • Credit cash
Purpose

Expenses associated with taxes and insurance.

General Ledger/Commitment Item
Commitment Item Commitment Item Name Long Description 
542000 Legal, Taxes & Insurance Expense for special risk event insurance; refund on tax paid
542005 Premium Charges - Commercial Insurance Expense for premium fees commercial insurance
542010 Premium Charges - Self Insurance Expense for premium charges for self-insurance
542025 Claims Paid

Expense for claims paid for insurance.  Used by Risk Management.

542030 Claim Expense Accrual Expense for accruing claims
542225 Motor Vehicle Record Fee

Expense for fees associated with checking a person's driving records so they may drive on University business.

542405 Property Taxes

Expense for taxes paid to the county where the property is located. The tax is based on the assessed value of the property.

542420 Foreign Taxes To record value added tax and commerce tax that are paid by Purdue International (PII)
Reference Material
  • Commitment Item Decision Tree (Accounting Services, Non-payroll Transactions, Resources (at the far right)) http://www.purdue.edu/business/account/pdf/Commitment_Item_Decision_Tree.pdf
  • Membership Policy, Promotional and Marketing Expenditure Guidelines, among other references and resources on the Procurement website at http://www.purdue.edu/business/account/RefRes/index.html
  • FM or Cognos transaction listing reports can be use such as All-Posting T-code FMRP_RFFMEP1AX or Cognos Transaction Listing report.
Transaction Detail
Owner Document Types FM Module Info

FI Module Info

  • Intramural Invoice Voucher (JN)
  • JV Account Document (SA)
  • Goods Receipt (WE)
  • Vendor Invoice (KR)
  • Expenses post to department incurring the expense
  • Debit expense general ledger from the list above
  • Credit cash
Purpose

Expenses related to travel and entertainment.

General Ledger/Commitment Item
Commitment Item Commitment Item Name Long Description 
533380 Conference Arrangements Expenses for conference arrangements - registrations, booth rental/set up fees,  conference sponsorship fees
533600 Required Fee-Domestic Expense for domestic registration fees
533605 Required Fees-Foreign Expense for foreign registration fees
533615 SPS - Business Meals Expense to provision food and beverages for the purpose of supporting grant deliverables.   Please see the university hospitality policy for further guidance.  Use on Sponsored Program funds if allowable.
535050 Participant/Trainee travel Expenses for travel for participants/individuals who are not associated with Purdue University who are traveling to participate in a grant sponsored conference or workshop and their costs are covered by Purdue.
535060 Participant/Trainee Sub Expense for meals and subsistence for participants/individuals who are not associated with Purdue University who are traveling to participate in a grant sponsored conference or workshop and their costs are covered by Purdue.
535080 Sports Team Travel Expense for air and ground travel, lodging, meals and incidentals for competition related to preseason and regular season travel. (ATHLETIC USE)
535090 Charter Bus Expense for charter bus services
535100 SFO Travel Expense to the departments by the School of Aviation and Transportation Technology for flights on the University planes.
535200 Sports Teams RM&ML Travel Expense for cash per diem given to sports team players when traveling.  This is only used by the regionals.    ATHLETIC USE
535210 Sports Recruiting Expense for transportation, lodging and meals for prospective student-athletes and institutional personnel on official and unofficial visits, telephone call charges, postage, etc.   ATHLETIC USE
535215 Employee - Blanket/In-State Expense for employee blanket or instate travel
535220 Employee - Out of State Expense for employee out of state travel
535225 Employee - International Expense for employee international travel including any travel related fees (visa, passport, etc.).
535230 Non-employee - Blank/In-state Expense for non-employee instate travel. Non-employee can include prospective employees or students, student travel not related to employment, advisory board members and visitors.
535235 Non-Employee - Out of Stat Expense for non-employee out of state travel.   Non-employee can include prospective employees or students, student travel not related to employment, advisory board members, and visitors.
535240 Non-Employee - International Expense for non-employee international travel including any travel related fees (visa, passport, etc.).  Non-employee can include prospective employees or students, advisory board members, and visitors.
546005 St Functions- Internal Expenses for student function program support charged by internal providers (PMU, Stores, etc.)
546010 St Functions-External Expenses for student function program support charged by external vendors for food
546090 St Functions-Program Support Expenses for student function program support other than food
546305 Conference Meals Expense for conference attendee meals - (not participant support) Use this for the meals for individuals who are not participants but will still receive a meal at the conference.  Example would be the faculty putting no the conference are not considered participants but could be paid for by the grant.
546330 Away Game Tickets Expense to settle cost with other schools ticket purchases. ATHLETIC USE
546331 Big Ten Tournament Expense to settle cost with Big Ten Tournament tickets.
546340 Training Table (Home Expense for NCAA defined meal provided to student athletes - NCAA reporting.  ATHLETIC USE
546350 Union Club Housing Expense for the value of housing cost waived to eligible individuals staying at the Union Club Hotel.
546355 Res Hall Housing Expense for intramural billing other departments for conference housing Used by residence halls
546360 P M U Meals Expense for Purdue Memorial Union meals, refreshments, and catering purchases.
546375 Residence Halls Food Expense for intramural billing other departments for conference food provided in residence halls
546395 Parking Expenses Expenses for parking fees (parking permits departmental, etc.)
546417 Travel Card Charges Expense to recharge travel card expenses by Travel department.  This is a clearing account and should not be posted to directly by departments.
546435 Hospitality Expense to provision food, beverages, activities, or events for the purpose of promoting and furthering the mission of the University.  Including meals or refreshments served during business meetings, meals for prospective employees, visitors, guests, or donors, and University receptions. This GL is not allowable on Sponsored programs accounts.  Please see the university hospitality policy for further guidance. Do not use on Sponsored Program funds.
546490 B1G Tickets Expense to settle cost with other schools ticket purchases. ATHLETIC USE
546495 Sport Team Lodging Expense for Non-travel lodging provided to sports teams - NCAA reporting.  ATHLETIC USE
546500 Sports Teams - Food Expense for Meal allowance provided to student athletes - NCAA reporting. ATHLETIC USE
546505 Sports Team Meals Expense includes meal allowance and food/snacks provided to student-athletes.  This should not include meals provided during team travel.  ATHLETIC USE
546510 Fueling Stations Food provided to athletes, not meals - ATHLETIC USE
Reference Material
  • Travel website and current hospitality policy. Hospitality policy is located at- http://www.purdue.edu/policies/business-finance/iia1.html
Transaction Detail
Owner Document Types FM Module Info

FI Module Info

  • Intramural Invoice Voucher (JN)
  • JV Account Document (SA)
  • P Cards (PC)
  • Other Bank Credit (CB)
  • Vendor Invoice (KR)
  • Travel Card (TC)
  • Travel Payments (ZB)
  • Expenses post to department incurring the expense
  • Debit expense general ledger from the list above
  • Credit cash

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