Accounting and Financial Management Governance - REVENUE

Revenue

The following general ledger/commitment items are used to record revenue 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.

Appropriations revenue includes county, federal and state. While county and federal involve agriculture, state appropriations are based on the state budget bill.

Purpose
  • To record revenue received in Agriculture from billing Indiana counties for Extension Educators salaries and to pay out salary savings to Indiana counties.
  • This funding is regulated by state code at the county level and is billed based on the # of educators each county has. Also used to track income received in the College of Nursing at the Northwest campus for Innkeepers Tax Distributions from the Lake County Convention & Visitors Bureau. 
General Ledger/Commitment Item
Commitment Item Commitment Item Name Long Description 
410020 County Appropriations Used to record revenue for billings to IN counties by the College of Agriculture WL and the College of Nursing NW
Reference Material

IC 21-46-5-1 Cooperative extension service; county office; appropriations by county for staff and office expenses

 Sec. 1.:

(a) The office of the cooperative extension service is established in each county.

(b) Each county council shall annually appropriate the amount of money that the county council considers necessary to pay secretarial and clerical employees, travel expenses of the county cooperative extension service educators, rent, office supplies, equipment, and incidental expenses. Each county council may appropriate additional money for the salaries and other personnel costs of the county cooperative extension service educators.

[Pre-2007 Higher Education Reconciliation Citation: 20-12-42.1-1.] As added by P.L.2-2007, SEC.287.

Reference website: http://iga.in.gov/legislative/laws/2017/ic/titles/021#21-46-5

Transaction Detail
Owner Document Types FM Module Info FI Module Info 
Agriculture County Extension Services, Northwest College of Nursing 
  • PO related invoice (KR)
  • Transfer from FI-CA (ZA)
  • Journal Voucher (SA)
  • Revenue is recorded in the departments receiving the income.
  • Credit 410020.
  • Debit Cash
  • Credit 410020 – County Appropriations
Purpose
  • Used for deposits of Federal Fund draws from the USDA ASAP system. 
  • These draws reimburse the College of Agriculture for annual revenue allocation that is distributed each FY to the COA departments, Vet, and HHS.  
General Ledger/Commitment Item
Commitment Item Commitment Item Name Long Description 
410010 Federal Appropriations Appropriations granted to the University by the federal
government for purposes of advancing the land grant mission
of the University
Reference Material

The following link is for the Policy guide maintained by OGFM for the NIFA federal assistance funding.  http://nifa.usda.gov/sites/default/files/resource/NIFA_policy_gde_Oct_2014.pdf. It is not specific to revenue nor the Formula funds however, the information is useful.

Transaction Detail
Owner Document Types FM Module Info FI Module Info 
College of Agriculture 
  • Journal Voucher (SA)
  • Revenue is recorded in the College receiving the income.
  • Credit 410010.
  • Credit Cash/AR
  • Debit 410010 – Federal Appropriations

Example:  SoFA/Income Statement 

SoFA example

Purpose
  • To record the receipt of State Appropriations 
General Ledger/Commitment Item
Commitment Item Commitment Item Name Long Description 
465010 General State Appropriations Appropriations granted to the University by the state
government for purposes of advancing the land grant mission of the University
465020 General Fee Replacement Appropriations granted to the University by the state
government for purposes to keep student fees affordable
465030 Specific State Appropriations Appropriations granted to the University by the state
government for specific state functions (Dual Credit,
Statewide Technology, County Extension, ADDL, etc.)
465050 Capital State Appropriation Appropriations granted to the University by the state
government for specific capital projects
Reference Material

Financial Planning and Analysis (FP&A) provides the accounts and amounts for recording State Appropriations to Accounting Services.

  • The accounts and amounts are based on the State Budget Bill. 
  • Accounting tracks claims monthly against these amounts for Operating and Line Items and adjusts the June amount accordingly for any rounding that has taken place during the year.
  • For Operating and Debt, FP&A track claims to budget on the 12-month income file. They are specifically checking for items such as rounding throughout the year and then work with Accounting Services to make adjustments as needed.
Transaction Detail: Receive State Appropriation Revenue that is not based on Reimbursement of Expense
Owner Document Types FM Module Info FI Module Info 
FP&A, Treasury Operations, Physical Facilities Fiscal Affairs
  • Other Bank Credit (CB)
  • Credit general ledger account listed above
  • Debit Cash (101018 – Chase – Dep ACH/Wire)
  • Credit general ledger account listed above 
Transaction Detail: Recording the Revenue from the State after claim has been submitted and wire has been sent, when the wire is to reimburse expense already incurred by the University.
Owner Document Types FM Module Info FI Module Info 
FP&A, Treasury Operations, Physical Facilities Fiscal Affairs
  • Other Bank Credit (CB)
  • Credit general ledger account listed above when claim is submitted
  • Debit cash when wire is received
  • Where Revenue is recorded

Example:

  • Operating:  Central
  • Capital:  Plant
  • Debit Fee Replacement: Central
  • Line items:  UnitRepair and Rehabilitations and Deferred Maintenance:  Plant
  • Debit the receivable on 154010 the month the claim is submitted and credit the Appropriation general ledger (listed above)
  • Credit the receivable when the wire is received and debit Cash 
Gifts can include capital, endowments, and Purdue Research Foundation (PRF) gifts.
Purpose
  • Capital gifts are gifts restricted by donor to be used for Capital Construction Projects.  Departments should not deposit. 
  • ALL gifts are administrated through UDO - Gift Fund Accounting / DAUCH.
    •  Gift information is documented on appropriate forms (Form 44 or Form 41B - Gift In Kind).
  • Capital Gifts will be recorded with the appropriate IO to derive the BA receiving the gift.  This will be a non-operating IO and will not show on the Department Trend Report.  Funding will be swept to Capital Project via automated transfer in EAM process.
General Ledger/Commitment Item
Commitment Item Commitment Item Name Long Description 
466025 Bequests - Capital Personal property or money such as stocks, bonds, jewelry and cash left to the university through the provisions of a will or estate plan to be used for capital purchases
466120 Capital Gifts Revenue from gifts provided to the university for the construction, renovation, or refurbishment of campus facilities 
466130 PRF - Capital Gifts distributed to the University from PRF to be used for capital purchases. These gifts are made to PRF and are not recorded in the University gift system
466855 Gift In Kind - Capital Items (personal property, books, artwork, etc.) gifted to the university that are not determined to be capital in nature.  If the GIK is not a capital item use the Gift in Kind - Private gifts GL
Outstanding Items/Questions (June 2018)
  • Capital gifts will be recorded either in Unit or in Plant fund if there is a current project. Discussion is still being held on whether all capital gifts should go through the Unit or if some related to current ongoing projects should go directly to Plant.
  • Other capital gifts that ordinarily will flow through the Unit will be:
    • recorded in the Gift Fund with a DAC assignment of capital
    • will be reported as non-operating.
    • will report the gifts as capital gifts via the GL account.
Transaction Detail: Receive Revenue
Owner Document Types FM Module Info FI Module Info
 Gift Fund Accountant 
  • Other Bank Credit (CB)
  • UDO Deposit (CD)
  • Revenue will be recorded on the department receiving the gift.
  • For Gifts in Kind, there will be an expense for construction cost in addition to the revenue, and there will be no impact to available balance. 
  • Credit 410010.
  • Debit will be to a Receivable or Cash on the balance sheet, and Credit will be to one of the first three general ledgers listed above for revenue.
  • Debit will be to Construction in Progress on the balance sheet, and Credit will be to Gift in Kind for non-cash items to be utilized in construction.
Purpose

To distribute monthly endowment activity to each campus endowment fund.

General Ledger/Commitment Item
Commitment Item Commitment Item Name Long Description 
466135 Bequests - Endowment Personal property or money such as stocks, bonds, jewelry and cash left to the university through the provisions of a will or estate plan to be invested in an endowment
466145 Endowment Gifts Revenue from the receipt of departmental or faculty gifts from donors to be invested in an endowment
Transaction Detail: Receive Revenue

True/Term Endowment Donor Gifts:

Owner Document Types FM Module Info FI Module Info
Accounting Services 

Debit revenue commitment item 

Endowment Fund (Non-Operating), Campus central business area:

  • Debit GL 152012 (Endowment Historical Cost)
  • Credit GL 466145 (Endowment Gifts)
Purpose

To record receipt of gift revenue not identified as Capital or Endowment.

Restricted

Revenue that is received by the University with limitations on where (by what dept.) and/or how (for what expenses) the funds can be used

  • Fund: Gifts - 53010000
  • Funded Program Type: Restricted Gifts
    • Restricted gifts identifies gift accounts which have restrictions from the donor on the use of the funds (except to specify what unit is to receive the gift).  The restriction type is determined by the Purpose Code that is assigned to each gift by UDO:
      • Professorships
      • Other Faculty Support
      • Facilities
      • Programs
      • Funded Program Type: Unrestricted to Department Gifts
        • Unrestricted identifies gift accounts that have no restrictions on their use, beyond specification of which department is to receive the funds.

Unrestricted

Unrestricted revenue is revenue received by the University without limitations on where (by what department) and/or how (for what expenses) the funds can be used. Certain types of activities that can be supported by unrestricted funds are institutionally significant and need to be categorized and identified for reporting and management.

  • Fund: Gifts - 53010000
  • Funded Program Type: Unrestricted to Department Gifts
    • Unrestricted to Department identifies gift accounts that have no restrictions on their use, beyond specification of which department is to receive the funds.
General Ledger/Commitment Item
Commitment Item Commitment Item Name Long Description 
466020 Bequests - Private Gifts Personal property or money such as stocks, bonds, jewelry and cash left to the university through the provisions of a will or estate plan
466800 Trust Income Revenue received from Trusts given to the university
466850 Gift In Kind Items (personal property, books, artwork, etc.) gifted to the university that are not determined to be capital in nature.  If the GIK is a capital item use the Gift in Kind -
Capital GL
466000 Voluntary Support
466060 Public Service Org. Revenue provided to WBAA from the Indiana Public Broadcasting Stations (IPBS) state line item
466110 Ip Foundation Gifts distributed to the University from the IPFW Foundation
466900 Other Gifts Revenue from the receipt of departmental or faculty gifts from donors
Reference Material

University Gift Policy: http://www.purdue.edu/policies/business-finance/iib2.html

Important Note:  UDO must receive a completed Form 44 from a business office in order to properly record the gift in the Advance gift system.   The Form 44 must be signed by either a PI, Department Head, and/or school level signature, as required by each organizational unit.  Obtaining only a Director of Development signature is not sufficient.

Link to current Pending and Clearing Process:  https://www.purdue.edu/business/account/doc/pendclear.docx

Outstanding Items/Questions

School Discretionary and Institutional Program (SDIP) Procedures effective July 1, 2018.

Transaction Detail: Receive Revenue
Owner Document Types FM Module Info FI Module Info
Gift Fund Accountant 
  • Other Bank Credit (CB)
  • Cash Receipts (CE)
  • UDO Deposit (CD)

Revenue will be recorded on the department receiving the gift.  

  • Debit will be to a Receivable or Cash on the balance sheet
  • Credit will be to one of the general ledgers listed above. 
Purpose

Purdue Research Foundation (PRF) serves as Purdue’s agent with respect to the receipt, processing, management and reporting of private Gifts made for the benefit of Purdue. PRF Gifts are for those gifts made to PRF for the benefit of Purdue and are not recorded in the University gift system.

General Ledger/Commitment Item
Commitment Item Commitment Item Name Long Description 
466030 PRF - Private Gifts Gifts distributed to the University from PRF for a specific purpose
466140 PRF - Endowment Gifts distribution to the University from PRF to be invested in the endowment. These gifts are made to PRF for the benefit of Purdue and are not recorded in the University gift system.
Transaction Detail: Receive Revenue
Owner Document Types FM Module Info FI Module Info
Gift Fund Accountant
  • Other Bank Credit (CB)
  • Cash Receipts (CE)
  • UDO Deposit (CD)

Revenue will be recorded on the department receiving the gift.  

Revenue will be recorded on the department receiving the gift 

Grants and Contracts includes sponsored program services (SPS) and Student Aid grants or contracts.
Purpose

Sponsored projects are established when funds are awarded to the University by external sources in support of research, instruction, training, service, or other scholarly activities under an agreement where one of the following conditions applies:

  • The award instrument requires endorsement (i.e., a formal signature or other method of acceptance), and binds the University to a set of terms and conditions.
  • The agreement obligates the PI to a line of scholarly or scientific inquiry that typically follows a plan, provides for orderly testing or evaluation, or seeks to meet stated performance goals.
  • The agreement establishes an understanding of how funds will be used or includes a line item budget that identifies expenses by activity, function, or project period.
  • The agreement requires fiscal accountability as evidenced by the submission of financial reports to the sponsor, an audit provision, or the return of unexpended funds at the conclusion of the project.
  • The agreement obligates the PI to report project results or convey rights to tangible or intangible properties resulting from the project. Examples of tangible properties include equipment, records, technical reports, theses, or dissertations. Intangible properties include rights in data, copyrights or inventions.
  • The agreement requires considerations such as indemnification or imposes other terms of legal accountability.
  • The agreement prohibits or inhibits the University or the PI from carrying out any activities normal to an academic setting.
General Ledger/Commitment Item
Commitment Item Commitment Item Name Long Description 
415000 Grants and contracts Income from sponsored agreements received based on the terms and conditions of the grant or contract. Used primarily by Sponsored Program Services staff
Reference Material

SPS Handbook: https://www.purdue.edu/business/sps/pdf/Purdue_SPS_Handbook.pdf

Transaction Detail: Receive Revenue
Owner Document Types FM Module Info FI Module Info
Sponsored Program Services 
  • Other Bank Credit (CB)
  • Cash Receipts (CE)
  • Credit 415000
  • Credit 415000
  • Debit Cash
Purpose

Journal Voucher's (JVs) are processed to charge tuition and fees up to the university allowance given by that sponsor for the fellowship program being funded.

General Ledger/Commitment Item
Commitment Item Commitment Item Name Long Description 
415010 Work Study Hold Transfers Revenue from the Federal Government in support of Work Study
415020 Grants & Contracts - Student Aid Revenue from student aid grants and contracts revenue
Transaction Detail: Receive Revenue
Owner Document Types FM Module Info FI Module Info
Sponsored Program Services 
  • Other Bank Credit (CB)
  • Credit from the general ledgers listed above
  • Credit from the general ledgers listed above
  • Debit Cash

Endowment distributions includes endowment income distributed, endowment income distribution and endowment income not distributed.

Purpose
  • To record revenue earned on Purdue University Endowment funds and to record the allocation of the earnings to departments (Debit side of the Endowment Income Distribution entry 12.0.) 

General Ledger/Commitment Item
Commitment Item Commitment Item Name Long Description 
469015 Endowment Distributed Revenue allocation distributed from income distributions
from Purdue Research Endowments
Transaction Detail: Endowment Distributions
Owner Document Types Endowment Fund (Non-Operating), West Lafayette central business area for investment:

Gift or other Fund (Operating), Unit business area:

Accounting Services 
  • Journal Voucher (SA)
  • Debit 469015 (Endowment Distributed)
  • Credit 152313 (PUR Investment Pool) 
  • Debit Cash
  • Credit 469010 (Endowment Income Distribution)
Purpose
  • Semi-annual endowment distributions made to Purdue support accounts. Distributions are based on the Spending Policy approved by the Endowment Investment Committee consistent with donor restrictions (distributed or reinvesting).  
    • Distributions may be made to Agency (limited), Operating, Non Federal Sponsored Research (Fellowships) and the Cash Investment Pool (funding source for the semiannual PIPC Income distribution) Trend report fund groups.
  • Semiannual endowment distributions are calculated by PRF Office of Investments. 
    • Funds are wired to the University and distributed to Purdue support accounts based on the donor’s restrictions.
    • Effective May 2015, endowment distributions post to SAP in May and November of each year.
  • Additional balance sheet SAP entries are created, as needed.  For example, increase in book value based on endowment distributions reinvested.
  • Endowment gifts are not considered operating and therefore not budgeted.  Gifts increase the historical book value and are factored into future endowment distribution growth. 
    • PRF endowment distribution posts directly to Purdue major units.
    • FY 17 Endowment Gifts = $28M.
  • PRF endowment investment earnings and operating expenses post on PRF operating books and the PRF endowment distribution is received as a wire transfer in for posting to major areas.
  • The budgeted amount on 469015 Endowment Distributed debit and 469010 Endowment Income Distribution credit should net to $0.
General Ledger/Commitment Item
Commitment Item Commitment Item Name Long Description 
466035 PRF Endowment Distribution

Revenue distribution received from income distributions from Purdue Research Endowments

469010 Endowment Income Distribution

Revenue from the semi-annual income disbursements from the Purdue Investment Pool

Reference Material

Cognos Standard Reports:

Outstanding Items/Questions

Endowment Distributions Not Distributed (new process):

Endowment Fund (Non-Operating), West Lafayette central business area for investment: Endowment Fund (Non-Operating), Central for True, Unit business area for Quasi:
  • Debit 469015 (Endowment Distributed)
  • Credit 152012 (Endowment Historical Cost) – or new GL account for available distributions?
  • Debit 152012 (Endowment Historical Cost) – or new GL account for available distributions
  • Credit 469015 (Endowment Distributed)
  • Note: GL 469015 was used (instead of GL 469010) because this amount was not included in total amount of distribution. Total of GL 469010 ties to amount reported as distributed. Materials will be updated if a new general ledger account is needed.
  • Note: An increase to Fort Wayne Funds Held in Trust endowments which should show as an increase to a liability instead of income is currently not viewable. Options to record will be reviewed.

Transaction Detail: Endowment Distributions

Owner

Endowment Fund (Non-Operating), West Lafayette central business area for investment:

Gift or other Fund (Operating), Unit business area:

PRF Office of Investments and Accounting Services

  • Debit 469015 (Endowment Distributed)
  • Credit 152313 (PUR Investment Pool) 
  • Debit Cash
  • Credit 469010 (Endowment Income Distribution)

Transaction Detail: Endowment Distributions reinvested

Endowment Fund (Non-Operating), West Lafayette central business area for investment: Endowment Fund (Non-Operating), Central for True, Unit business area for Quasi:
  • Debit 469015 (Endowment Distributed)
  • Credit 152012 (Endowment Historical Cost) – or new GL account for available distributions?
  • Debit 152012 (Endowment Historical Cost)
  • Credit 469010 (Endowment Income Distribution)
Purpose
To record earnings on the University Cash Pool and to expense investment related custodial/manager fees.
General Ledger/Commitment Item
Commitment Item Commitment Item Name Long Description 
468010 Gain/Loss On Sale Of Investments

Revenue from the sale of investments

469020 Land Grant

Revenue from the annual interest earned from the Purdue
Trust Fund paid by the State of Indiana

467010 Interest Income Revenue from interest earned on cash temporarily held in
savings accounts, certificates of deposits, or other
investments
467020 Investment Income Revenue from investment income comes from interest payments, dividends, capital gains collected upon the sale of a security or other assets, and any other profit made through an investment vehicle of any kind
467050 Investment Income Accrual Revenue from monthly earnings estimate for endowment
interest distributions
470040 Build America Bonds Subsidy Revenue from subsidies received from the  purchase of Build America Bonds
566020 Loss On Pool Transactions To record the loss on investments in the endowment and cash investment pools
566080 Custodial Fees (Accounting Services Use) Fees paid to a brokerage or other financial institution for
safekeeping services
566100 External Manager Fees Manager fees related to Endowment and PIPC (cash) Investments; reported as part of the net Investment Income.
566900 Other Financial Expenses Other expenses related to investment activity that are
specifically identified in Cat 4 Investment Fees
Transaction Detail:
Owner Document Types FM Module Info FI Module Info 
Treasury Operations, Accounting Services
  • Student Loan Disbursements (BL)
  • Credit to the general ledgers listed above
  • Credit to the general ledgers listed above
  • Debit Cash or Receivable
Purpose

To record the debit (expense) entry to distribute net earnings on the University Cash Pool to the central general funds for each campus or to specific funds that are required to earn interest i.e. grants, loan funds, etc.

General Ledger/Commitment Item

Commitment Item Commitment Item Name Long Description 
467035 PIPC Distributed Revenue allocation distributed from the Purdue Investment
Pool. Cash (PIP-C) utilizing the average daily cash balance
method.

Transaction Detail:
Owner Document Types FM Module Info FI Module Info 
Treasury Operations, Accounting Services
  • Journal Voucher (SA)
  • Debit to 467035 Central Fund
  • Credit to 467030 Units
  • Debit to 467035 Central Fund
  • Credit to 467030 Units
Purpose

To record the credit (revenue) entry to collect net earnings on the University Cash Pool. 

General Ledger/Commitment Item

Commitment Item Commitment Item Name Long Description 
467030 Pooled Investments Revenue distribution received from interest allocation
earnings from the Purdue Investment Pool. Cash (PIP-C)
utilizing the average daily cash balance method.

Transaction Detail:
Owner Document Types FM Module Info FI Module Info 
Treasury Operations, Accounting Services
  • Journal Voucher (SA)
  • Credit to 467030, PIPC Distributed
  • Debit to 467035 Central Fund
  • Credit to 467030 Units
Purpose

To record revenue not related to University Operations i.e. Royalties

General Ledger/Commitment Item
Commitment Item Commitment Item Name Long Description 
471020 Royalties & Commissions Revenue generated through royalties and commissions with university vendors such as coke and OfficeMax
471050 Penalties & Fines Revenue from fines and penalties accessed by the investigators for the Office Indiana State Chemist to be used towards training proper pesticide usage
Transaction Detail: Receive Revenue
Owner Document Types FM Module Info FI Module Info

Credit from above general ledger list 

  • Credit from above general ledger list
  • Debit Cash
Purpose

To record operating revenues that is not defined by other revenue categories

General Ledger/Commitment Item
Commitment Item Commitment Item Name Long Description 
433000 Other Income Revenue generated from other sources not identified with a specific GL.  Please review Category groupings to see if your revenue relates to that area and select a GL from that group otherwise if the revenue is to occur on an ongoing basis contact Master Data to determine if a new GL should be established
433120 Commodity Income Income received by AG for commodities sold externally with a portion of the revenue directed to Purdue to fund Ag programs
445900 Other Administrative Charges Revenue generated from other charges such as  Motor Vehicle Record (MVR) Fees
445920 Cash Overages And Shortages Records errors in cash receipts or payments resulting in overages or shortages
445930 Litigation Settlement Revenue received from settlements as the result of legal proceedings with an external entity
467015 PSCD Interest Delinquent interest charged on past due accounts through PSCD's interest program
470010 Late Payment Charges Revenue from Late Payment Charges on student loan payments
Transaction Detail: Receive Revenue
Owner Document Types FM Module Info FI Module Info
Departments

Credit from above general ledger list 

  • Credit from above general ledger list
  • Debit Cash
Recovery includes F&A, Fringe benefits, ITAP Common Good, Overhead, Student Air and Subsidy.
Purpose
  • Facilities and Administrative (F&A) Costs are charged to all federal and non-federal sponsored programs based on Purdue University’s current rate agreement approved by the Department of Health and Human Services (DHHS).
  • These rates are charged on a modified total direct cost (MTDC) basis to all sponsors based on the activity type (research, instruction and other sponsored programs) and the location (on or off campus).
  • Any variance to charging the negotiated F&A rate must be approved by the Senior Director of Sponsored Program Services.
General Ledger/Commitment Item
Commitment Item Commitment Item Name Long Description 
429010 Sponsored Programs - Indirect Cost Recovery Offset to the F&A expense posted to the grant.  This offset
should always use the same sponsored program as the expense
except on the Unrestricted fund.  This should net to zero at
the university level with 541005.
429011 Sponsored Programs Indirect Cost Recovery Subst Offset entries to reverse F&A on the sponsored program using
the unrestricted fund and move to the appropriate F&A
recovery pool.   This account nets to $0 across the
university.
Reference Material

https://www.purdue.edu/business/sps/pdf/FA_costs_policy_definition_use_ratedetermination.pdf

Facilities and Administrative Costs (F&A) are those costs also referred to as indirect costs or overhead. They are actual costs incurred to conduct the normal business activities of an institution and are not readily identified with or able to be directly charged to a specific sponsored research project. Activities that are typically Facilities or Administrative Costs include:

  • "Facilities" - defined as depreciation and use allowances, interest on debt associated with certain buildings, equipment and capital improvements, operation and maintenance expenses, and library expenses.
  • “Administrative" - defined as general administrative costs and expenses, departmental administrative costs, sponsored projects administrative costs, student administration and services, and all other types of administrative expenditures.

When Purdue provides services we look to recover both direct costs and indirect (F&A) costs. F&A is charged as a percentage of direct costs except where it is prohibited or otherwise excluded. If it is not charged, units may be asked to subsidize it. Negotiated F&A rates are to be used for all sponsored program awards from federal and non-federal sponsors.

https://www.purdue.edu/business/sps/pdf/inst1-62703.pdf

Purpose

Medical Plans

Medical Plans are Self Insured -Self Supporting except for FEHB plans - premiums paid to Government.  

Goal: 70% of medical costs paid by Purdue and 30% paid by employees. 

In order to create a steady state medical budget, integrated into payroll is an Employee cost and an Employer cost.

  • The employee cost is deducted from payroll in either 26 pays for FY biweekly, 18 pays for AY 10 month biweekly, 10 pays for AY monthly and 12 pays for FY monthly.
  • The Employee revenue to the University is credited using a 4 GL by medical plan/EE Cost and deposited to a fund specific for each medical plan. 
  • The Employer cost is charged to the Employee's cost center identified in the appropriate cost distribution record (IT27) using a 5 GL expense.
  • The offsetting entry for the Employer cost is a revenue credit using a 4 GL by medical plan/ER Cost specific to each medical plan.
  • Claims are then charged to the specific medical plan funds.
  • Each medical plan was set up with its own EE revenue GL, ER revenue GL and its own fund.  All for reporting purposes to help determine the cost to the University of each Plan. 
  • FEHB plans - Government sets rates - Purdue pays employee and employer premiums to Government
General Ledger/Commitment Item
Commitment Item Commitment Item Name Long Description 
420070 Workers Compensation Insurance Charges Employer portion of workers compensation charges that must be remitted to the Federal government.  These amounts are eliminated for the financial report as part of the duplicate income elimination.
420075 Liability Insurance Charges Revenue from liability Insurance charges collected via payroll
430502 Employee Contributions Revenue from fringe benefit contributions from employees
430510 Fed Employees Health Benefit Program-Employee Contribution Employee Contribution for Federal Employees Health Benefit Program withheld from employee payroll
430515 Fed Employees Health Benefit  Program-Employer Contribution Employer Contribution for Federal Employees Health Benefit Program recovered from the employee's home department as part of the payroll process.  This income is eliminated as part of the duplicate income elimination entry at fiscal year-end.
430521 Purdue Health Plan J-1 EE Contribution Employee Contribution for Purdue Health Plan under J-1 Visas withheld from employee payroll
430522 Purdue Health Plan J-1 ER Contribution Employer Contribution for Purdue Health Plan under J-1 Visas recovered from the employee's home department as part of the payroll process.  This income is eliminated as part of the duplicate income elimination entry at fiscal year-end.
430527 Purdue Health Plan EE Contribution Employee Contribution for Purdue Health Plan  withheld from employee payroll
430528 Purdue Health Plan ER Contribution Employer Contribution for Purdue Health Plan recovered from the employee's home department as part of the payroll process.    This income is eliminated as part of the duplicate income elimination entry at fiscal year-end.
430537 PHP HSA 1 EE Contribution Employee Contribution for Purdue Health Plan HSA 1  withheld from employee payroll
430538 PHP HSA 1 ER Contribution Employer Contribution for Purdue Health Plan HSA 1 recovered from the employee's home department as part of the payroll process.   This income is eliminated as part of the duplicate income elimination entry at fiscal year-end.
430547 PHP HSA 2 EE Contribution Employee Contribution for Purdue Health Plan HSA 2 withheld from employee payroll
430548 PHP HSA 2 ER Contribution Employer Contribution for Purdue Health Plan HSA 2 recovered from the employee's home department as part of the payroll process.   This income is eliminated as part of the duplicate income elimination entry at fiscal year-end.
430570 Grad Staff Insurance - Employee Contribution Employee Contribution for Grad Staff Insurance withheld from employee payroll
430575 Grad Staff Insurance – Employer Contribution Employer Contribution for Grad Staff Insurance recovered from the employee's home department as part of the payroll process.  This income is eliminated as part of the duplicate income elimination entry at fiscal year-end.
430580 Long Term Disability - Employer Contribution Employer Contribution for Long Term Disability recovered from the employee's home department as part of the payroll process.  This income is eliminated as part of the duplicate income elimination entry at fiscal year-end.
430585 Long Term Disability - Employee Contribution Employee Contribution for Long Term Disability withheld from employee payroll.
430590 Cobra Ex-employee contributions for COBRA insurance
430600 Retiree Under 65 Ex-employee contributions through PURA for health insurance
430610 Term Life Insurance - Employee Contribution Employee Contribution for Term Life Insurance withheld from employee payroll.
430615 Term Life Insurance - Employer Contribution Employer Contribution for Term Life Insurance recovered from the employee's home department.  This income is eliminated as part of the duplicate income elimination entry at fiscal year-end.
430620 Dependent Life - Employee Contribution Employee Contribution for Dependent Life Insurance withheld from employee payroll.
430630 Flex Spending Accounts - Employee Contribution Employee Contribution for Flexible Spending Accounts withheld from employee payroll
430640 Short Term Disability - Employee Contribution Employee Contribution for Short Term Disability  withheld from employee payroll
430650 Personal Accident Insurance – Employee Contribution Employee Contribution for Personal Accident Insurance withheld from employee payroll
430655 Accidental Death and Dismemberment – Employer Employer Contribution for Accidental Death and Dismemberment recovered from the employee's home department.  This income is eliminated as part of the duplicate income elimination entry at fiscal year-end.
430660 Medical Opt Out Plan - Employer Contribution Employer Contribution for Medical Opt Out Plan recovered from the employee's home department.  This income is eliminated as part of the duplicate income elimination entry at fiscal year-end.
430670 Unemployment Compensation - Employer Contributions Employer Contribution for Unemployment Compensation recovered from the employee's home department.  This income is eliminated as part of the duplicate income elimination entry at fiscal year-end.
Transaction Detail

Owner: Business Office – Director of Business Managers

Medical: Example Purdue Health Plan Option

Example Purdue Health Plan Option

Grad Insurance-Voluntary: Example

Grad Insurance-Voluntary: Example

Life Insurance: Example Basic EE Life

Life Insurance: Example Basic EE Life

Purpose

"Common Good Services" refers to that set of basic, non-specialized computing resources that is beneficial for nearly all members of the Purdue community. Common Good Services are those basic information technology services that most community members would agree are critical to conducting business (academic, business, student, and research) at a modern research university. These services include:

  • Networking capability (wired and wireless data capabilities and associated infrastructure)
  • Voice services (phone, voicemail, associated infrastructure)
  • Data storage and back up services

Information technology Common Good Services are those services that all community members reasonably expect and that are “always on.” The services are not, and do not need to be, specialized for a particular department. They are most efficiently provided by a single provider.

General Ledger/Commitment Item
Commitment Item Commitment Item Name Long Description 
420220 ITaP Common Good Tel/Data Services Rate charged by ITaP for telephone and internet services
utilized by departments across campus
Reference Material

https://www.purdue.edu/cio/docs/ooc/CommonGood_April2012.pdf

Transaction Detail
Owner Document Types FM Module Info FI Module Info
 ITaP
  • Internal Voucher (JN)
  • Credit 420220
  • Debit expense 530110 (ITaP Common Good)
  • Credit 420220
  • Debit expense 530110 (ITaP Common Good)
Purpose

Overhead is an unavoidable cost in production and service-oriented businesses. Unlike direct costs such as production employee wages and materials that can be applied directly to production or service delivery, however, overhead includes only indirect expenses

General Ledger/Commitment Item
Commitment Item Commitment Item Name Long Description 
430010 Regional Campus Overhead recovered from regional campuses for administrative services provided by the West Lafayette campus at a
negotiated fee.  This should net to zero at the university level with 541015.

430020 Auxiliary Enterprises Overhead recovered from auxiliary enterprises for administrative services provided by central offices on the
West Lafayette campus at a negotiated fee.  This should net to zero at the university level with 541050 and 541080.
430030 Continuing Ed Instruction Recovery Overhead recovered from continuing education programs for internal services provided. This should net to zero at the university level with 541025.
430035 Professional Masters Distribution Revenue generated from professional masters programs through continuing education. This should net to zero at the university level with 541027.
430040 Continuing Education Department Recovery Revenue generated from continuing education and digital education, This should net to zero at the university level with 541075.
430050 Institutional Support Revenue from 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 541090.  ATHLETIC USE
445020 Financial Aid Funding provided via grants, scholarships or loans to offset the cost of student tuition.  This should net to zero at the university level with 541010.
Transaction Detail
Owner Document Types FM Module Info FI Module Info
 Managerial Accounting 
  • Journal Voucher (SA)
  • Credit general ledger listed above
  • Debit expense for related Overhead Costs
  • Credit general ledger listed above
  • Debit expense for related Overhead Costs
Purpose

Student Aid – 13XXXX Agency funds.  

  • 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 one fund was used for the academic year, shared by all three campuses. One fund: many campuses. 
    • For FY 18, the single fund was subdivided into individual agency funds with Fund Master Cost Centers for each campus, in order to isolate each campus’s activity.    
General Ledger/Commitment Item
Commitment Item Commitment Item Name Long Description 
430000 Student Aid Recovery - Agency (budget only) Expenses for outside agency scholarships awarded to students and processed through agency account as a liability (no expense postings)
Transaction Detail
Owner Document Types FM Module Info FI Module Info
 
  • Debit outside student aid – agency 558999
  • Credit outside student aid – agency 430000
  • Debit outside student aid – agency 558999
  • Credit outside student aid – agency 430000
Purpose
  • Rates for goods and services must be computed at the break-even level by estimating the full direct costs of the activity for the upcoming period (usually one year) less any accumulated surplus or any accumulated deficit from prior years operations (the fund balance of the recharge center account).
  • The full direct cost of the recharge center activity should be incurred in the recharge center account and subsequently included in charge rates.
    • The costs incurred to provide a good or service may include salaries and wages, fringe benefits, graduate fee remissions, miscellaneous supplies, maintenance contracts, etc.
    •  Departments may choose to charge internal users at less than the breakeven rate by agreeing to subsidize the recharge center account.
  • Rates must be established in a manner that does not discriminate between federal and Non-federal activities.
    • In practice, this means that federal projects may not be charged at a rate that exceeds the break-even rate.
    • The break-even rate is calculated by distributing the total costs of the activity to all users of the activity, including those users the department may wish to subsidize. Under no circumstance may the cost attributable to subsidized users, be recovered by increasing the charge rates to other users.
General Ledger/Commitment Item
Commitment Item Commitment Item Name Long Description 
430080 Internal Income - Recharge Subsidy Income into a recharge center to support the portion of the operations that are not recovered through the rate established through managerial accounting.  Entries to this account should be offset with 523110.  This subsidy is eliminated as part of the duplicate income elimination entry at fiscal year-end.
433090 Farm Subsidy Income Revenue from subsidies by departments for farm activities
433115 PII Subsidy Income Revenue from subsidies for PII
Reference Material

http://www.purdue.edu/business/mas/pdf/Policy.pdf

http://www.purdue.edu/business/mas/pdf/Procedures.pdf 

Transaction Detail
Owner Document Types FM Module Info FI Module Info
 

Journal Voucher (SA)

  • Credit general ledger listed above
  • Debit related Subsidy expense
  • Credit general ledger listed above
  • Debit related Subsidy expense
Recurring allocations include both the recurring adjusted allocation and the recurring original allocation.
Purpose
  • The Recurring Adjusted Allocation represents recurring transfers between Units throughout the Fiscal Year. 
  • Recurring Adjusted Allocations entered into the BPC Tool are projected amounts to help formulate a realistic budget.  Only if a recurring JV is processed during the Fiscal Year will these allocations affect the consumable budget and reflect as actual in the FM SAP Module.
General Ledger/Commitment Item
Commitment Item Commitment Item Name Long Description 
495002 REC Adjustment Allocation Gen Adjustments to recurring budget between colleges or
departments throughout the fiscal year.   This GL account
should be used on both sides of entries using this GL
account.
495012 REC Adjustment Allocation State Line Adjustments to recurring budget between colleges of
departments throughout the fiscal year.  This GL account
should be used on both sides of entries using this GL
account
495022 REC Adjustment Allocation  Fed Appropriations Adjustments to recurring budget between colleges or
departments throughout the fiscal year.  This GL should be
used on both sides of entries using this GL account.


Transaction Detail

Owner Document Types FM Module Info FI Module Info
Financial Planning and Analysis Journal Voucher (SA)
  • Credit general ledger listed above (Unit general, State Line, Fed Appropriations fund)
  • Credit general ledger listed above (Unit general, State Line, Fed Appropriations fund)
Purpose

The Recurring Original Allocation represents the consumable budget for Central Revenue Funds effective July 1 for an Area.  The Recurring Original Allocation (4950X1) amount is uploaded to the FM SAP Module by FP&A and will not change throughout the Fiscal Year. The Original Allocation is allocated via a Journal Voucher one time per year.

General Ledger/Commitment Item
Commitment Item Commitment Item Name Long Description 
495001 REC Original Allocation Gen Initial allocation of recurring budget from central revenue sources.  FP&A posting only.
495011 REC Original Allocation State Line Initial allocation of recurring budget from specific state line item funds.  FP&A posting only
495021 REC Original Allocation Fed Appropriations Initial allocation of recurring budget from federal appropriations.  FP&A postings only

Transaction Detail
Owner Document Types FM Module Info FI Module Info
  • Credit general ledger listed above
  • Debit general ledger listed above

(One will be Unit general fund and one will be Central general fund)

  • Credit general ledger listed above
  • Debit general ledger listed above

(One will be Unit general fund and one will be Central general fund)

Purpose

Once the billing for Recreational and Sports income has occurred through the point of sale system, the amounts are recorded on daily CRVs to the appropriate revenue GL. Category examples include recording revenue from customers for locker fees, parking, golf equipment, or use of facilities.

General Ledger/Commitment Item
Commitment Item Commitment Item Name Long Description 
427005 External Income - Admission - Season Tickets Revenue generated from the sale of season tickets to athletic events for external customers
427010 Ext Income - Admission - Discount Season Tickets Revenue generated from the sale of discount season tickets to athletic events for external customers
427020 External Income - Admission - Single Tickets Revenue generated from the sale of single tickets to athletic events for external customers
427025 Ext Income - Admission - Discount Single Tickets Revenue generated from the sale of discount single tickets to athletic events for external customers
427040 Admissions - League Dues Revenue generated from League Dues, such as Rack and Roll, for external customers
427050 External Income - Admission - Other Revenue generated for classes in areas such as Rack-n-Roll or Fitness Wellness & Rec Sports charged through Banner as well as performing arts events (Convocations, special events, theater, concerts, other public performances) from external customers
427095 Ext Income - Admission - Single Tickets Away Revenue generated from the sale single tickets to away athletic events for external customers
427300 External Income - NCAA Distributions Revenues received from all NCAA distributions including NCAA championships reimbursements and payments received from the NCAA for hosting a championship
427305 Ext Income - Athletics Conference Distributions Revenues received from all NCAA Conference Distributions including regional campuses.
427000 Ext Income - Recreational & Sports Income Revenue generated from the university's recreational and sports activities for external customers
427065 Ext Income - Payroll Deductions - Golf Season Pass Revenue generated through Payroll Deductions from the sale of Season Passes at Birck Boilermaker Golf Complex for external customers
427070 Ext Income - Payroll Ded - Fitness Center Revenue generated through Payroll Deductions from the sale of memberships to the Health & Kinesiology Fitness Center (Ismail) for external customers
427075 External Income - Reservations Revenue from reservations such as racquetball court usage in Rec/Wellness  and per plate charges at PMO ticketed meal events for external customers
427077 External Income - Reservations - DRS Revenue generated from Indoor and Outdoor Facilities rentals through the CoRec and Athletics for external customers
427078 External Income - Reservations - Aqua Revenue generated from Aquatic Facilities rentals through the CoRec for external customers
427100 External Income - Guarantees Revenue from amounts paid to visiting participating institutions, including per diems and/or travel and meal expenses for external customers
427105 External Income - Programs - Aqua Revenue generated from Aquatic swimming programs at Aquatic Center for external customers
427130 External Income - Performance Income Revenue generated from student groups such as Purdue Musical Organizations,  Purdue Bands & Orchestra, and Cheerleaders performances at different venues for external customers
427145 External Income - License Fees (FMV) Revenue generated as part of Premium Seating admissions. Part of the cost of the premium seat in Football and Basketball is considered the fair market value of the seat, because it is not a bench seat. It is for amenities such as arm rests, cushions, etc.  for external customers
427150 External Income - Intramural Sports Revenue generated from intramural sport teams for participation, forfeit fees for canceling without proper advance notification  to the Intermural Sports Department for internal customers
427155 External Income - Group Exercise Revenue generated from Group Exercise Classes at the Recreation & Wellness facility for external customers
427185 External Income - Golf/Tennis Equipment Rentals Revenue generated from Golf or Tennis Equipment Rentals for external customers
427195 External Income - Entry Fees (Athletics) Revenue generated from entry fees to the West Lafayette Tennis Center and Regional Recreational Sports Centers for external customers
427200 External Income - Golf Cart Rentals Revenue generated from Golf Cart Rentals at Birck Boilermaker Golf Complex for external customers
427205 External Income - Food Sales Revenue from food Sales at the golf course for external customers
427210 External Income - Golf Equipment Sales Revenue generated from the sale of Golf Equipment at Birck Boilermaker Golf Complex for external customers
427215 External Income - Clothing/Merchandise. Sales Revenue generated from the sale of Clothing and Merchandise at Birck Boilermaker Golf Complex for external customers
427220 External Income - Camp Fees Revenue generated from camps including intercollegiate athletics, recreational & wellness, and Boiler Gold Rush for external customers
427225 Calumet Parking Income Revenue generated from the sale of Staff Parking Permits at PNW Calumet
427235 External Income - Concessions Income Revenue generated from concession sales for external customers at various venues including intercollegiate events
427240 External Income - Driving Range Income Revenue generated from the Driving Range at Birck Boilermaker Golf Complex for external customers
427250 External Income - Sports Equipment Rental Revenue generated from Sport Equipment Rental at the Recreation & Wellness facility for external customers
427270 External Income - Memberships Revenue generated from Memberships such as the Recreation & Wellness facility and the Ismail Center for external customers
427275 External Income - Admissions - Bowling Revenue generated from bowling fees (including shoe rental and lane fees) at PMU Bowling Alley for external customers
427295 External Income - Gift Certificates - Golf Revenue generated from the sale of Golf Gift Certificates at Birck Boilermaker Golf Complex for external customers
427310 External Income - Personal Training Revenue generated from Personal Training Sessions through the CoRec, Ismail Center and IPFW Wellness Program
427315 External Income - Group X Studio Revenue generated from Group X Studio classes offered through the Recreational Sports Center to Purdue faculty and staff at any on-campus location, not just at the gym for external customers (Previously Learn to Play)
427325 External Income - Team Challenge Revenue generated from Challenge Course for external customers
427330 External Income - CPR/AED & First Aid Revenue generated from CPR Classes and First Aid Course for external customers
427331 External Income - Cooking Programs Revenue generated from private cooking demos through the CoRec Wellness Suite for external customers
427335 External Income - Massage Therapy Revenue generated from Massage for external customers
427340 External Income - Climbing Wall Revenue generated from Climbing Wall for external customers
427345 External Income - Private Tennis Lessons Revenue generated from Private Tennis Lessons for external customers
427350 External Income - Racquet Stringing Revenue generated from Tennis Racquet Stringing for external customers
427355 External Income - Perm Tennis Court Time Revenue generated from hourly rates for Tennis Court usage during Premium Times  from external customers
427360 External Income - Random Tennis Court Time Revenue generated from hourly rates Tennis Court usage during Random Times for external customers
427365 External Income - Tennis Leagues Revenue generated from Tennis Leagues for external customers
427370 External Income - Adult Tennis Clinic Revenue generated from Adult Tennis Clinic for external customers
427375 External Income - Junior Tennis Clinic Revenue generated from Junior Tennis Clinic for external customers
427380 External Income - HK Golf/Tennis Classes Revenue from university golf and tennis classes offered thru the Health and Kinesiology department but our golf and tennis facilities get the money for sponsoring these classes, like a facility fee.  Plus our people instruct the class and fees assessed through Banner for external customers
427385 External Income - Golf Season Passes Revenue generated from the sale of Season Passes at Birck Boilermaker Golf Complex for external customers
427390 External Income - Green Fees Revenue generated from Green Fees at Birck Boilermaker Golf Complex for external customers
427400 Payroll Deductions - FW Fitness Center Revenue generated through Payroll Deductions from the sale of memberships to the Fort Wayne Fitness Center
427900 External Income - Other Recreational Sports Activity Revenue generated from Other Recreational Sports Activity at Recreation & Wellness facility for external customers
427226 Fort Wayne Parking Income Revenue generated from the sale of Staff Parking Permits at Fort Wayne campus
427227 North Central Parking Income Revenue generated from the sale of Staff Parking Permits at PNW North Central
427228 External Income - Athletic Parking Income Revenue generated from parking fees during Intercollegiate Athletic events to be used for all campuses for external customers
427135 External Income - Sponsorships Revenue generated from external sponsorships for intercollegiate athletics as well as other campus events such as Dance Marathon, Cancer 5K Challenge
427110 External Income - Television Revenue generated for media rights to air intercollegiate sporting events for external customers
Transaction Detail: Receive Revenue
Owner Document Types Example Internal Revenue Example
Athletics Business Office, Student Life Business Office
  • Intramural Invoice Voucher (JN)
  • Cash Receipts (CE)
  • Transfer from PSCD (ZA)
  •  Journal Voucher (SA)
  • Debit  1xxxxx-Cash/Credit Cards

(this GL may be something other than a 1x if the department uses a 2x GL to record their CRV clearing amounts (i.e. Athletics currently uses 204600 as their pending and clearing GL for credit cards and PMO uses 201060 as a departmental CRV clearing account)

  • Credit 427xxx-Revenue  
  • Document Type – Journal Voucher (JN)

    • Credit the revenue
    • Debit the department

    Example:

    • Debit 5xxxxx-Recreational Expense
    • Credit 427xxx-Revenue
Purpose

Room fees are assessed to undergrad students in July and November. After billing occurs, these total amounts end up as an unearned revenue (liability) for each hall in SAP on a BB document type.

There are also monthly billed students (currently Purdue Village and Hilltop undergrads). These are generally billed around the 20th of the month for the following month (i.e. April 20 billed for May). After billing occurs, these amounts are posted directly as revenue for each hall in SAP. These initial entries post as document types BB since they come from Banner.

  • Each month, an entry is made to back out the next month’s revenue (i.e. since May revenue posts in April, an entry is made to debit revenue in April and credit the liability). These entries are done as an SA document type.
  • This entry is reversed in the current month (i.e. since May revenue posted in April, but we just debited April, we now need to put that revenue in the proper month (May)). These entries are done as an SA document type.

After billing for board income occurs, the total amounts end up as an unearned revenue (liability) for dining on a BB document type.

  • Each month, a report is generated from Blackboard showing the number of meal swipes used at each dining court.
  • An entry is made to move the monthly earned revenue from the liability to revenue for the particular dining court based on the number of meal swipes at each location. These entries are done on document type SA.
General Ledger/Commitment Item
Commitment Item Commitment Item Name Long Description 
423005 External Income - Food Sales - Students Revenue generated from food sales to students - board income
- NC charged through Banner
420210 External Income - Contract Buyouts Revenue from fees charged for termination of a housing
contract within Student Life
422010 External Income - Lodging - Student - Single Revenue generated from Student Life for usage of student
single rooms in the residence halls for external customers
422020 External Income - Lodging - Student - Married Revenue generated from Student Life for usage of married
student housing in the residence halls
422040 External Income - Lodging - Transients Revenue generate from stays at the Purdue Memorial Union for
external customers
422060 External Income - Room Rental Revenue generated from room rentals in the Purdue Memorial
Union, Student Housing for external customers
422070 External Income - Summer School Room Income Revenue generated from Summer School Residence Halls and
Apartments
422075 External Income - Summer School Board Income

Revenue generated from Summer School meal plans

Transaction Detail: Receive Revenue
Owner Document Types FM Module Info FI Module Info
  • Cash Receipts (CE)
  • Journal Voucher (SA)
  • Credit general ledger listed above
  • Credit general ledger listed above
  • Credit 204100 Student Board (Liability)
Purpose

There are five types of income producing operations, that each can make sales to EXTERNAL customers.

  • RECHARGE AND GENERAL SERVICE CENTERS use Internal Services Fund 22500000 and the Funded Program Type ‘Income Producing – Recharge.  Sales to external customers must be at least breakeven plus F&A; however, market rates can be charged to external customers. 
    • Examples include transportation, risk management, benefits, animal care facilities and core research facilities (Brick, Prime Lab, Electron Microscopy, etc.)
    • Rates charged for sales to external customers must be reviewed for market competition, UBIT (Unrelated Business Income Tax) and sales tax issues
    • All associated revenues from sales to external customers and expenses for the operation must post to the IO. 
  • ANCILLIARY ACTIVITIES use Internal Services Fund 22500000 and the Funded Program Type ‘Income Producing - Ancillary’. 
    • Activities that charge fees; however, exist primarily to provide a practical learning experience for students in furtherance of core University missions of Learning, Research, and Engagement.
    • Examples include vet hospital, nursing clinics, pharmacy, Ismail Center, speech and language clinics.
  • AUXILIARY ACTIVITIES use Auxiliary fund 24500000 and Funded Program type ‘Income Producing – Auxiliary’. They provide optional or convenience goods and services for which customers are primarily students and employees (or secondarily to the general public) rather than University departments. 
    • Examples include Athletics, student housing and dining.
  • OTHER Income Producing Activities use General Fund 21010000* and the Funded Program Type ‘Income Producing – Other’. (* Agriculture can also use funds 21030000 and 21020000)
    • Other operations primarily charge external customers and need reviewed periodically for UBIT (Unrelated Business Income Tax) or Sales Tax liability. 
    • Examples include Convocations, bands, PMO, rec & wellness.
  • UNRESTRICTED Income Producing Activities use General Fund 21010000 and the Funded Program Type ‘Unrestricted to Department’.
    • Unrestricted Income producing activities that do not require distinct accounting and reporting due to Federal or State regulations including Uniform Guidance, tax laws or other regulations – use of the funds is unrestricted. 
    • Examples include conferences, digital education, copy charges, publications and misc. course fees.
General Ledger/Commitment Item
Commitment Item Commitment Item Name Long Description 
420005 External Income - Non Credit Course Fees Income received from non-credit courses administered by
continuing education and conferences.
420010 External Income - Preschool Fees Revenue received from external sources for preschool services provided at the Purdue Village Preschool
420020 External Income - Continuing Education Fees Income received from continuing education courses offered by
the continuing education and conferences group
420025 External Income - Miscellaneous Student Charges Revenue from miscellaneous student charges
420035 External Income - Regulatory Service Charges Revenue collected for the Office of the Indiana State
Chemist through Indiana law for fees associated with seed,
fertilizer and pesticide
420040 External Income - Facilities Use Fees Revenue from external customers that would be renting places
like Beck, Wright, etc. - short term space rental
420046 External Income - Seat Maintenance Fees Revenue from external customers for seat maintenance fees charged by the box office
420050 External Income - Box Office Fees Revenue from external customers for box office fees such as accessibility device rentals, convenience fees, S<(>&<)>H charges
420060 External Income - Testing Fees Revenue generated from testing centers and testing services
conducted on campus (not for recharge testing)
420065 Ext Income Certificate Of Grades & Transcription Fees Revenue from certificates/CEU's presented upon completion
through Digital Education
420080 Ext Income Veterinary Diagnostic Service - In State Revenue collected for Indiana customers by the ADDL (Animal
Disease and Diagnostic Lab).
420085 Ext Income Veterinary Diagnostic Service - Out State Revenue collected for customers outside the state of Indiana
by the ADDL (Animal Disease and Diagnostic Lab).
420090 External Income - Earphone Rentals Revenue from earphone rentals for Hall of Music by external
customers
420095 Ext Income - Agricultural Departmental Workshops Revenue generated from external customers for workshops
delivered by the departments within the College of
Agriculture as special permission granted to not run
programs through the conferences division
420130 External Income - Data Connections Revenue from external customers for provided data
connections
420135 External Income - Telephone Charges Revenue from external customers for Telephone/Data Charges
420140 External Income - Cellular Phones Revenue from external customers for cellular rental
420145 External Income - Voice Mail System Revenue from external customers for voice mail system
support
420155 Ext Income - State Egg Board Retail Income Revenue received for retail services provided by the state egg board
420160 S E B Wholesale Income Revenue received for wholesale services provided by the state egg board
420165 S E B Audit Income Revenue received for audit services provided by the state egg board.
420170 External Income - Creamery License Service Fees Animal Sciences enforces the Creamery License Division under
Indiana State code and manages the services fees to be a
licensed tester
420175 Creamery License Assessments Revenue received for creamery licensing assessments provided by Indiana Dairy Producers on behalf of local farmers.
420200 Miller Tuition Revenue received from external sources for preschool services provided at the Ben & Maxine Miller Child Development Laboratory School
420205 External Income - 4H Participant Fee Fees charged to students for participation in 4-H programs
throughout the state of Indiana
420900 External Income - Other Specialized/Service Fees Utilize when there is no other identified external income GL
that is appropriate
421000 External Income - Hospital & Medical Income Medicaid Wrap
421020 Ext Income - Medical & Surgical Services - Out Patient Revenue from medical and surgical services provided by areas
such as  Counseling and Psychiatric Services, North Central
Nursing Clinics, Nursing, PUSH/CAPS Student Wellness, and
Veterinary Medical Teaching Hospital for external customers
421030 Ext Income Pharm-Drugs & Med Supplies At Cost + Mu Revenue generated from the filling of prescriptions at the
Purdue Pharmacy for external customers
421050 External Income - Clinical Services - Local Revenue generated from clinical services within Nursing and
the Vet Teaching Hospital.  This is the primary GL used to
collect income for the Vet Teaching Hospital and the Centaur
Equine Specialty Hospital.  Utilized for NCNC Self Pay,
Sliding Scale and Credit Cards.
421055 External Income - In-Clinic Services Private / Commercial Insurance
421900 External Income - Other Hospital & Medical Income Revenue from miscellaneous activities in Nursing, North
Central Nursing Clinic and Vet Teaching Hospital from
external customers. This is the primary GL used when billing
other University accounts through intramural invoice
vouchers.
422030 External Income - Lodging - Guests Revenue generated from Student Life for usage of guest
housing in the residence halls for external customers
422050 External Income - Lodging - Conference Revenue generated for conferences that stay within the
Residence Halls for external customers
422900 External Income - Other Rental Income Revenue from external customers that would be renting
property long term
423015 External Income - Food Sales - Guests Revenue generated from food sales to guests at campus
dinning courts for external customers
423025 External Income - Food Sales-Off Prem Revenue generated from the sale of food at off-campus
locations to external customers
423030 External Income - Food Sales - Conferences Revenue generated from food sales for conferences/camps for
external customers
423045 External Income - Banquets, Luncheons, Etc. Revenue generated from banquets, luncheons and other events
done by HTM catering, Catering, or Saga more Restaurant  from
external customers
423050 External Income - Receptions Revenue generated from receptions prepared by PMU and other
university campus dining for external customers
423055 External Income - Individual Meals Revenue generated from meals purchased at PMU, Dinning
Courts and other university owned dinning including NC Food
Service from external customers
423075 External Income - Refreshment Services Revenue generated from refreshment services provided to
external customers
423085 External Income - Fountain Revenue generated from cash, credit, and boiler express
tender type sales in retail operations for external
customers
423090 External Income - John Purdue Room Revenue generated from food sales in the John Purdue Room
from external customers
423095 External Income - Beverage Sales - Beer Revenue generated from the sale of beer to external
customers
423100 External Income - Beverage Sales - Wine Revenue generated from the sale of wine to external
customers
423105 External Income - Beverage Sales - Spirits Revenue generated from the sale of spirits to external
customers
423111 External Income - Lavazza Expressions Revenue generated at the Lavazza operation in Marriott Hall
from external customers
423120 External Income - Health & Beauty Products Revenue generated from the sale of health and beauty
products to external customers
423125 External Income - School Supplies Income Revenue generated from the sale of school supplies to
external customers
423130 External Income - Packaged Retail Revenue generated from the sale of packaged retail goods to
external customers
423900 External Income - Other Merchandise Sales Revenue from other merchandise, materials, supplies sales.
Used by residence halls, Hall of Music, Athletics, Machine
Shops etc. for external customers
424085 External Income - Candy/Sweets Revenue generated from the sale of beverages in food stores
or markets on campus for external customers
424095 External Income - Snacks Revenue generated from the sale of beverages in food stores
or markets on campus for external customers
425010 External Income - Foods & Beverages Revenue from general food and beverage provided to external
customers where no other specific revenue GL can be applied
425020 External Income - Laundry Facilities Revenue generated from the use of laundry facilities in
housing facilities for external customers
425040 External Income - ATM Transaction Fee Revenue from use of ATM Rentals by external customers
425060 External Income - Amusement Games Rental Income Revenue generated from Coin slot vending at PMU Rack & Roll
used by external customers
425070 External Income - Vending Misc. Income Revenue from the Canteen and American vending  machines plus
vending commissions from sales of condoms and feminine
hygiene products by external customers
426005 External Income - Animal Sales - Beef Cattle Revenue generated from the sale of Beef Cattle from the
Animal Sciences Research Farms, Purdue Agricultural Center
(Feldun & Southern Indiana)
426010 External Income - Animal Sales - Dairy Cattle Revenue generated from the sale of Dairy Cattle from Animal
Sciences Research Farms
426015 External Income - Animal Sales - Sheep Revenue generated from the sale of Sheep from Animal
Sciences Research Farms
426020 External Income - Animal Sales - Swine Revenue generated from the sale of Swine from Animal
Sciences Research Farms
426025 External Income - Animal Sales - Poultry Revenue generated from the sale of Poultry from Animal
Sciences Research Farms
426030 External Income - Animal Sales - Other Revenue generated from the sale of other animals from Animal
Sciences Research Farms
426035 External Income - Animal Sales - Fish Revenue generated from the sale of Fish from Forestry and
Natural Resources and the Purdue Agricultural Center
426040 External Sales - Animal Sales - Goats Revenue generated from the sale of Goats from the Purdue
Agricultural Center
426045 External Sales - Plant And Plant Path Sales - Corn Revenue generated from the sale of Corn from Agricultural
Centers, Animal Sciences Research Farms, Agronomy Farms, and
Agricultural Research Programs
426050 External Sales - Plant & Plant Path Sales - Beans Revenue generated from the sale of Beans from Agricultural
Centers, Animal Sciences Research Farms, Forestry and
Natural Resources,  Agronomy Farms, and Agricultural
Research Programs
426055 External Income - Hay Sales Revenue generated from the sale of Hay from Agricultural
Centers and Animal Sciences Research Farms
426060 External Income - Wheat Sales Revenue generated from the sale of Wheat from Agricultural
Centers, Animal Sciences Research Farms, and Agronomy Farm
426065 External Income - Other Crop Sales Revenue generated from the sale of other plants from
Agricultural Centers, Animal Sciences Research Farms,
Agronomy Farms, and Agricultural Research Programs
426070 External Income - Oat Sales Revenue generated from the sale of Oats from Agricultural
Centers and Agronomy Farm
426075 External Income - Meat Sales Revenue from meat sales from Animal Science Meat Lab and
Butcher Block to external customers
426080 External Income - Dairy Sales Revenue from dairy sales from the Animal Science Meat Lab
426115 External Income - Slaughter Fees Revenue from fees charged for the slaughter of animals (all
varieties)
426205 External Income - Bedding - Straw Sales Revenue generated from the sale of Straw Bedding
426215 External Income - Timber Sales Revenue generated from the sale of Timber
426900 External Income - Other Agricultural Sales Revenue generated from other Agricultural Sales.  Should
only be used when a specific GL is not available.
428010 External Income - Publications Revenue from the sale of publications/books to external
customers
428030 External Income - Printing And Duplicating Revenue generated from printing and duplication services
provided by the University to external customers
428035 External Income - Labor & Supplies Revenue from external customers for
labor/materials/supplies. Used by  RMS, PMU events, machine
shops, etc.
428045 External Income - Library Fines Revenue generated from fines assessed from Libraries
428050 External Income - Stores Non Stock Items Revenue generated from vendor rebates and refunds for items
purchased (used predominantly by Materials Management)
428090 External Income - Public Address Revenue generated from the rental of sound equipment for
events on campus by external customers
428095 External Income - Locker Fees Revenue generated from Locker Fees assessed at Recreation &
Wellness facility for external customers
428100 External Income - Card Services Income Revenue from card, convenience, and bank fees as well as
copy card income from Boiler Express from external customers
428110 External Income - Return Check Charge Fee collected when checks are returned through PSCD with NSF
428140 External Income - Loss & Breakage Income from loss or damages to dorms/labs/equipment/keys
etc. from external customers
428150 External Income - Trade-In/Salvage/Sale of equipment Income for sale of equipment, sale of scrap, recycling of
material to external customers
428155 External Income - Outside Repairs Revenue from fleet vehicle repair and service generally
completed by Transportation Services Shop for external
customers
428160 External Income - Diesel Fuel Recovery of sales of diesel fuel to external customers
428165 External Income - Auto Repair & Maintenance Revenue from Transportation Services Shop -  Fleet vehicle
repair and service from external customers
428175 External Income - Auto Fuels & Lubricants Gas, Diesel, Oils for Transportation Services -billed to
external customers
428500 External Income - Parking Income - Meters Revenue generated from the use of parking meters
428505 External Income - Parking Income - Fines Revenue generated from parking fines
428510 External Income - Parking Income - Staff Permits Revenue generated from the sale of Staff Parking Permits
428515 External Income - Parking Income - Visitor Permits Revenue generated from the sale of Visitor Parking Permits
428520 External Income - Parking Income - Garage Revenue generated from parking at the Grant Street garage
from external customers
428525 External Income - Parking Income - Student Permits Revenue generated from the sale of Student Parking Permits
428625 External Income - Hangar Leases Internal hangar space lease income
428640 External Income - Asset Sales - Surplus Use Only items sold at Purdue Surplus/Salvage, Property Accounting
transfers
428900 External Income - Other Sales And Services Revenue from other external sales that do not fit in another
specified external GL
433125 External Income - Customer Satisfaction Refunds Revenue returned to external customers by PMU as a customer
satisfaction refund
445010 External Income - External Customers Revenue generated from external sources - to be used for
most recharge operations billing external customers
445935 External Income - PSCD Small Balance Write Off Revenue reversal when billings are not collected and written
off
Purpose

There are five types of income producing operations, that each can make sales to INTERNAL customers. However, the ‘Other’ type of income producing activities makes sales primarily to external customers, and only incidentally to internal customers.

  • RECHARGE AND GENERAL SERVICE CENTERS use Internal Services Fund 22500000 and the Funded Program Type ‘Income Producing – Recharge.
    • Internal rates for goods and services must be computed at the break-even by estimating the full direct cost of the activity for the upcoming period including any accumulated surplus or deficit from prior year operations.
      • Centers must not generate an operating surplus on internal charges (including grants); however, subsidization of rates may be appropriate in some cases.
      • Sales to external customers must be at least breakeven plus F&A; however, market rates can be charged to external customers
      • Rates must be reviewed for market competition, UBIT (Unrelated Business Income Tax) and sales tax issues. 
    • Sales to external customers must be at least breakeven plus F&A; however, market rates can be charged to external customers.
      • Examples include transportation, risk management, benefits, animal care facilities and core research facilities (Brick, Prime Lab, Electron Microscopy, etc.)
      • Rates charged for sales to external customers must be reviewed for market competition, UBIT (Unrelated Business Income Tax) and sales tax issues
      • The full direct cost of the recharge center activity should be incurred in the recharge center IO and subsequently included in the charge rates. 
  • ANCILLIARY ACTIVITIES use Internal Services Fund 22500000 and the Funded Program Type ‘Income Producing - Ancillary’. 
    • Activities that charge fees; however, exist primarily to provide a practical learning experience for students in furtherance of core University missions of Learning, Research, and Engagement.
    • Examples include vet hospital, nursing clinics, pharmacy, Ismail Center, speech and language clinics.
  • AUXILIARY ACTIVITIES use Auxiliary fund 24500000 and Funded Program type ‘Income Producing – Auxiliary’. They provide optional or convenience goods and services for which customers are primarily students and employees (or secondarily to the general public) rather than University departments. 
    • Examples include Athletics, student housing and dining
  • OTHER Income Producing Activities use General Fund 21010000* and the Funded Program Type ‘Income Producing – Other’. (* Agriculture can also use funds 21030000 and 21020000)
    • Other operations primarily charge external customers and need reviewed periodically for UBIT (Unrelated Business Income Tax) or Sales Tax liability. 
    • Examples include Convocations, bands, PMO, rec & wellness.
  • UNRESTRICTED Income Producing Activities use General Fund 21010000 and the Funded Program Type ‘Unrestricted to Department’.
    • Unrestricted Income producing activities that do not require distinct accounting and reporting due to Federal or State regulations including Uniform Guidance, tax laws or other regulations – use of the funds is unrestricted. 
    • Examples include conferences, digital education, copy charges, publications and misc. course fees.
General Ledger/Commitment Item
Commitment Item Commitment Item Name Long Description 
420030 External Income - Insurance Service Charges Revenue from departmental fees paid to the university for risk insurance
420045 Internal Income - Seat Maintenance Fees Revenue from miscellaneous activities in the Hall of music from internal customers
420190 Internal Income - SFO Authorized User Rate Revenue from student flight fees for taking flight classes within the School of Aviation & Transportation Technology
422220 Internal Income - Furniture And Equipment Income Revenue generated through the Purdue Memorial Union from room furnishings and equipment rentals for events by internal customers
423010 Internal Income - Food Sales - Training Table Revenue generated from food sales at the Training Table in the Athletic Dinning Room for internal customers
423060 Internal Income - Employee Meals - Staff Revenue generated from employee meals purchased at PMU, Dinning Courts and other university owned dining billed to departments
423065 Internal Income - Employee Meals - Paid Revenue generated from employee meals purchased at PMU, Dinning Courts and other university owned dining not billed to departments
423070 Internal Income - Catered Meals Revenue generated from catered meals for internal customers
423135 Internal Income - Packaged On the Go Revenue from prepackaged meals available at on the go locations in the residence halls for internal resale
424010 Internal Income - Food Stores Issue - Meat Revenue from the sale of meat by CCSS (Central Culinary & Strategic Sourcing) to the dining courts, grills, markets, etc. for internal resale
424020 Internal Income - Beverage Income Revenue generated from the sale of beverages in food stores on campus for internal resale
424030 Internal Income - Groceries Revenue generated from the sale of groceries in food stores on campus for internal resale
424040 Internal Income - Dairy/Eggs Revenue generated from the sale of beverages in food stores on campus for internal resale
424050 Internal Income - Produce Revenue generated from the sale of beverages in food stores on campus for internal resale
424060 Internal Income - Disposables Revenue generated from the sale of beverages in food stores on campus for internal resale
424070 Internal Income - Bread & Baked Goods Revenue generated from the sale of beverages in food stores on campus for internal resale
424080 Internal Income - Candy - Sweets Revenue generated from the sale of beverages in food stores on campus for internal resale
424090 Internal Income - Snacks Revenue generated from the sale of beverages in food stores on campus for internal resale
424120 Internal Income - Prepared Foods Revenue generated from the sale of prepared foods in food stores on campus for internal resale
424130 Internal Income - FS Processed Revenue generated from the sale of beverages in food stores on campus for internal resale
428135 Internal Income - Demurrage Recovery Gas cylinder rental fees and charges for lost cylinders
428180 Internal Income - Vehicle Rental Transportation Services - Purdue Fleet Rentals from departments Vans, Cargo Vans, Trucks, Buses, refund from Express Air Coach
428215 Internal Income - Outside Labor Revenue collected internal to pay for Adecco temp service billings
428535 Internal Income -Parking Income - Univ Veh Permits Revenue generated from the sale of University Vehicle Parking Permits
428540 Internal Income -  Parking - Dept Guest Permit Revenue generated from the sale of Departmental Guest Parking Permits
428905 Internal Inc-Beverage Sales-Beer Revenue generated from the sale of beer to internal customers
428910 Internal Inc-Beverage Sales-Wine Revenue generated from the sale of wine to internal customers
428915 Internal Inc-Climbing Wall Revenue generated from Climbing Wall from internal customers
428920 Internal Inc-Cooking Programs Revenue generated from private cooking demos through the CoRec Wellness Suite from internal customers
428925 Internal Inc-CPR/AED & First Aid Revenue generated from CPR Classes and First Aid Course from internal customers
428930 Internal Inc-Employee Meals-Staff Revenue generated from employee staff meals from internal customers
428935 Internal Income-Individual Meals Revenue generated from meals purchased at PMU, Dinning Courts and other university owned dinning including NC Food Service from internal customers
428940 Internal Income-John Purdue Room Revenue generated from food sales in the John Purdue Room from internal customers
428945 Internal Income-Lavazza Expressions Revenue generated at the Lavazza operation in Marriott Hall from internal customers
428950 Internal Income-Group X Studio Revenue generated from Group X Studio classes offered through the Recreational Sports Center to Purdue faculty and staff as any on-campus location, not just at the gym, from internal customers
428955 Internal Income-Locker Fees Revenue generated from Locker Fees assessed at Recreation & Wellness facility for internal customers
428960 Internal Income-Massage Therapy Revenue generated from Massage from internal customers
428965 Internal Income-Reservations - Aqua Revenue generated from Aquatic Facilities rentals through the CoRec from internal customers
428970 Internal Income-Reservations - DRS Revenue generated from Indoor and Outdoor Facilities rentals through the CoRec and Athletics from internal customers
433110 Internal Income - Customer Satisfaction Refunds Revenue returned to external customers by PMU as a customer satisfaction refund
481002 Internal Income-Facilities Use Fees Revenue from internal customers that would be renting places like Beck, Wright, etc. - short term space rental
481003 Internal Income-Box Office Fees Revenue from earphone rentals for Hall of Music by internal customers
481007 Internal Income-Other Spec./Service Fees Revenue generated from internal sources - to be used for most non-recharge operations where billing Purdue customers and a more detailed internal income account is not defined
481011 Internal Income-Ag Departmental Workshops Revenue generated from internal customers for workshops delivered by the departments within the College of Agriculture as special permission granted to not run programs through the conferences division
481017 Internal Income-Data Connections Revenue from internal customers for provided data connections
481018 Internal Income-Telephone Charges Revenue from internal customers for telephone services
481020 Internal Income-Voice Mail System Revenue from internal customers for voice mail system support
481023 Internal Income-ADSL Connection Revenue from internal customers for ADSL connections
481027 Internal Income-Med & Sur Services-out-patient Revenue from medical And surgical services provided by Counseling and Psychiatric Services, North Central Nursing Clinics, Nursing, PUSH/CAPS Student Wellness, and Veterinary Medical Teaching Hospital for internal customers
481028 Internal Income-Phar.-Drugs & Med Sup @c+mu Revenue generated from the filling of prescriptions at the Purdue Pharmacy for internal customers
481030 Internal Income-Other Hosp. & Med Income Revenue from miscellaneous activities in Nursing, North Central Nursing Clinic and Vet Teaching Hospital from internal customers. This is the primary GL used when billing other University accounts through intramural invoice vouchers.
481031 Internal Income-Lodging-student-single Revenue generated from Student Life for usage of student single rooms in the residence halls from internal customers
481032 Internal Income-Lodging - Guests Revenue generated from Student Life for usage of guest housing in the residence halls for internal customers
481033 Internal Income-Lodging - Conference Revenue generated for conferences that stay within the Residence Halls for internal customers
481034 Internal Income-Room Rental Revenue generated from room rentals in the Purdue Memorial Union, Student Housing from internal customers
481038 Internal Income-Other Rental Income Revenue from internal customers that would be renting property long term
481040 Internal Income-Food Sales - Guests Revenue generated from food sales to guests at campus dinning courts for internal customers
481041 Internal Income-Banquets, Luncheons, Etc. Revenue generated from banquets, luncheons and other events done by HTM catering, Catering, or Sagamore Restaurant from internal customers
481042 Internal Income-Catered Meals Revenue generated from catered meals for internal customers
481043 Internal Income-Other Merchandise Sales Revenue from other merchandise, materials, supplies sales. Used by residence halls, Hall of Music, Athletics, Machine Shops etc. for internal customers
481053 Internal Income - Meat Sales Revenue from meat sales from Animal Science Meat Lab and Butcher Block to internal customers
481073 Internal Income-Admissions-single Tickets Revenue generated from the sale of single tickets to athletic events for internal customers
481080 Internal Income-Sponsorships Revenue generated from internal sponsorships for intercollegiate athletics as well as other campus events such as Dance Marathon, Cancer 5K Challenge
481081 Internal Income-Gift Certificates - Golf Revenue generated from the sale of Golf Gift Certificates at Birck Boilermaker Golf Complex from internal customers
481082 Internal Income-Intramural Sports Revenue generated from intramural sport teams for participation, forfeit fees for canceling without proper advance notification  to the Intermural Sports Department from internal customers
481085 Internal Income-Golf Cart Rentals Revenue generated from Golf Cart Rentals at Birck Boilermaker Golf Complex from internal customers
481086 Internal Income-Food Sales Revenue generated from the sale of food at off-campus locations to internal customers
481087 Internal Income-Golf Equipment Sales Revenue generated from the sale of Golf Equipment at Birck Boilermaker Golf Complex from internal customers
481090 Internal Income-Driving Range Income Revenue generated from the Driving Range at Birck Boilermaker Golf Complex for external customers
481093 Internal Income-Memberships Revenue generated from Memberships such as the Recreation & Wellness facility and the Ismail Center from internal customers
481094 Internal Income-Team Challenge Revenue generated from Challenge Course for internal customers
481097 Internal Income-Publications Revenue from the sale of publications/books to internal customers
481101 Internal Income-Printing & Duplicating Revenue generated from printing and duplication services provided by the University to internal customers
481102 Internal Income - Labor & Supplies Revenue from internal customers for labor/materials/supplies. Used by  RMS, PMU events, machine shops, etc.
481107 Internal Income-Parking Income - Garage Revenue generated from parking at the Grant Street garage from internal customers
481121 Internal Income Trade-in/Salvage/.Sale of equip Income for sale of equipment, sale of scrap, recycling of material to external customers to internal customers
481122 Internal Income-Loss & Breakage Income from loss or damages to dorms/labs/equipment/keys etc. from internal customers
481124 Internal Income-Outside Repairs Revenue from fleet vehicle repair and service generally completed by Transportation Services Shop for internal customers
481125 Internal Income-Diesel Fuel Recovery of sales of diesel fuel to internal customers
481126 Internal Income-Auto Repair & Maintenance Revenue from Transportation Services Shop -  Fleet vehicle repair and service from internal customers
481128 Internal Income-Auto Fuels & Lubricants Gas, Diesel, Oils for Transportation Services -billed to departments
481147 Internal Income - Fountain Revenue generated from cash, credit, and boiler express tender type sales in retail operations for internal customers
481148 Internal Income - Food Sales - Conferences Revenue generated from food sales for conferences/camps for internal customers
481149 Internal Income - Receptions Revenue generated from receptions prepared by PMU and other university campus dining for internal customers
481150 Internal Income - Refreshment Services Revenue generated from refreshment services provided to internal customers
481151 Internal Income - Public Address Revenue generated from the rental of sound equipment for events on campus by internal customers
481152 Internal Income - Food Sales - Off Premises Revenue generated from the sale of food at off-campus locations to internal customers
481153 Internal Income - Health & Beauty Products Revenue generated from the sale of health and beauty products to internal customers
481154 Internal Income - School Supplies Income Revenue generated from the sale of school supplies to internal customers
481155 Internal Income - Packaged Retail Revenue generated from the sale of packaged retail goods to internal customers
481156 Internal Income - Food & Beverages Revenue from general food and beverage provided to internal customers where no other specific revenue GL can be applied
481157 Internal Income - Golf Season Passes Revenue generated from the sale of Season Passes at Birck Boilermaker Golf Complex from internal customers
481158 Internal Income - Greens Fees Revenue generated from Green Fees at Birck Boilermaker Golf Complex to internal customers
481159 Internal Income - Earphone Rentals Revenue from earphone rentals for Hall of Music by internal customers
488010 Internal Income - Recharge Income Revenue generated from internal sources - to be used for most recharge operations where billing Purdue customers
Reference Material

Link to Income Producing Operations Topic

Transaction Detail:
Owner Document Types FM Module Info FI Module Info
 
  • Intramural Voucher (JN)
  • Credit the income producing revenue general ledger listed above
  • Debit to a cash or Accounts Receivables asset account

Reference Material

Link to Income Producing Operations Topic

Transaction Detail:
Owner Document Types FM Module Info FI Module Info
 
  • Credit Card Activity (CA)
  • Cash Receipts (CE)
  • Journal Voucher (SA)
  • Credit to the income producing revenue general ledger listed above
  • Debit to Cash or Accounts Receivables Asset account
  • Credit to income producing revenue general ledger account listed above
Purpose
A Purdue University Student Invoice contains tuition and fees, totaling the tuition for the University. The University breaks down specific tuition costs in order to be transparent, outlining how specific funds will be utilized. Below is a breakdown and brief explanation of the most common line item tuition charges:
  • GENERAL SERVICE TUITION
    • The General Service Tuition supports instructional costs across the campus, including teaching, services, and administrative support.
    • This fee is directed to the University General Fund.
  • NON-RESIDENT TUITION
    • Tuition assessed to non-resident students support instructional costs across the campus, including teaching, services, and administrative support.
    • This fee is directed to the University General Fund.
  • INTERNATIONAL STUDENT TUITION
    • Tuition assessed to international students support instructional costs across the campus, including teaching, services, and administrative support. The assessment of the international student fee will be utilized to specifically augment strategic plan initiatives designed to meet global challenges.
    • This fee is directed to the University General Fund.
  • TECHNOLOGY FEE
    • The technology fee supports the usage and maintenance of equipment in the student computer labs and classrooms, such as overhead projectors, desktops, laptops, printers, and monitors.
    • This fee is directed to the University General Fund.
  • REPAIR & REHABILITATION FEE
    • The Repair and Rehabilitation fee is assessed to address maintenance funding for academic and student service related buildings and infrastructure on campus.
    • This fee is directed to the University General Fund.
  • STUDENT FITNESS AND WELLNESS FEE
    • The Student Fitness and Wellness Fee is assessed to cover the debt service on the construction costs, and ongoing operational expenses for the expansion and renovation of the Rec Sports Fitness Facility.
    • This fee is directed to the Rec Sports Center Fund (~100%),
  • STUDENT ACTIVITY FEE
    • The Student Activity Fee was established in Fall 2011 as an initiative by the Purdue Student Government. The fee was originally assessed as a portion of the ‘Student Fitness and Wellness Fee’ but was broken out separately in the fall 2013. This fee provides funding for student events and initiatives. Please visit the PSG website for further breakdown of the allocation of this fee: http://purduesg.com/student-fee-allocations/
    • This fee is directed to the Student Organization Programming Fund (~100%).
  • DIGITAL EDUCATION SUPPORT FEE
    • The digital education support fee of $50 per credit hour for graduate-level online degree programs is designed to fund a robust and scalable campus-wide support infrastructure for online graduate programs in Digital Education.
 General Ledger/Commitment Item
Commitment Item Commitment Item Name Long Description 
401055 CE Traditional Program Income from Continuing Education Credit Courses for Traditional Programs; fees will be posted through Banner
401065 CE Professional Masters Programs Income from Continuing Education Credit Courses for Professional Masters Programs; fees will be posted through Banner
401075 Digital Ed Fee Income for fees related to Continuing Education Credit Courses; fees will be posted through Banner
401410 Differential Fee Income - Management Income from differential fees assessed for attending the school of management; these fees are posted at a summary level through Banner
401415 Differential Fee Income - Pharmacy Income from differential fees assessed for attending the college of Pharmacy ; these fees are posted at a summary level through Banner
401420 Differential Fee Income - Veterinary Medicine Income from differential fees asses for attending the college of Veterinary medicine; these fees are posted at a summary level through Banner
401425 Differential Fee Income - Engineering Income from differential fees assessed for attending the college of Engineering; these fees are posted at a summary level through Banner
401430 Differential Fee Income - Audiology Income from differential fees assessed for pursuing a degree in Audiology; these fees are posted at a summary level through Banner
401435 Differential Fee Income - Krannert Undergrad Income from differential fees assessed for pursuing an undergrad degree in the school of Management; these fees are posted at a summary level through Banner
401440 Differential Fee Income - Regionals Income from differential fees assessed for attending a regional campus; these fees are posted at a summary level through Banner
401445 Differential Fee Income - ABE Income from differential fees assessed for pursuing a degree in Agricultural & Biological Engineering; these fees are posted at a summary level through Banner
401450 Differential Fee Income - Econ BA Income from differential fees assessed for pursuing an undergrad degree in Economics; these fees are posted at a summary level through Banner
401455 Differential Fee Income - Computer Science Income from differential fees assessed for pursuing a degree in Computer Science; these fees are posted at a summary level through Banner
401460 Differential Fee Income-Data Science Differential Income from differential fees assessed for pursuing a degree in Data Science; these fees are posted at a summary level through Banner
401465 Differential Fee Income-Honors College  
401025 Graduate GSF - Resident General service fees for resident graduate students; these fees are posted at a summary level through Banner
401030 Graduate GSF - Nonresident General service fees for nonresident graduate students; these fees are posted at a summary level through Banner
401035 Graduate - Nonresident Tuition Graduate non-resident tuition; these fees are posted at a summary level through Banner
401021 International Student Tuition Fee Tuition fees for undergraduate students; these fees are posted at a summary level through Banner
401060 CE Deposit Forfeiture Revenue for a non-refundable deposit to hold a student's place in a program that is forfeited.  Used by Continuing Education
401070 Contra Revenue - Tuition & Fees used BA 10 - to pay Academic Partnerships
401200 Special Course Fees Income from special course fees assessed for attending the particular classes at the university; these fees are posted at a summary level through Banner
401205 Designated Fees Used BA 10 and 20 Only
401210 Building Facility Fees Used BA 10 and 20 Only
401215 Incidental Fees Income from incidental fees assessed for attending the university; these fees are posted at a summary level through Banner
401220 Total Fees Assessed Fees assessed by FW continuing studies program
401230 Master’s Thesis Fee Income from Master Thesis fees; these fees are posted at a summary level through Banner
401250 Course Laboratory Fees Income from course laboratory fees assessed for attending the certain lab courses; these fees are posted at a summary level through Banner
401270 PHD Dissertation Fee Deposit fee by Graduate Students in order to complete their Thesis/Dissertation
401400 Technology Fee Income Income from Technology fees assessed for attending the university; these fees are posted at a summary level through Banner
401600 Graduate School Application Income from graduate school application fees
401605 Late Registration Fee for students who sign up for classes after the first day of classes has passed.
401610 Admission Application Fees Income from undergrad application fees
401615 Transcript Evaluation Fees Fee to students who have obtained at least 12 hours of college credit from another higher education institution and are required to submit the transcripts from those institutions to PNW for review as part of the admission process.
401620 Readmission Fees Fees accessed when a student reapplies after being academically dropped from Purdue
401625 Installment Application Fees Revenue from fees assessed when paying on an installment plan
401650 Vet Instr. Support Fee Income from Instructional Support fees assessed for attending the college of Veterinary medicine; these fees are posted at a summary level through Banner
401800 Refunds - General Service And Tuition Revenue from refunds of tuition and fees for students at the West Lafayette Campus
401040 Professional GSF - Resident General service fees for nonresident professional students; these fees are posted at a summary level through Banner
401045 Professional GSF - Nonresident General service fees for resident professional students; these fees are posted at a summary level through Banner
401050 Professional - Nonresident Tuition Professional non-resident tuition; these fees are posted at a summary level through Banner
430060 System Wide Degree Program - Central Admin Revenue generated from System Wide Degree Programs such as the Doctor of Nursing Practice (DNP) program
401640 R&R Fee Income from students to be applied to repair and rehabilitation of facilities
401260 Student Fitness & Wellness Fee Income from Student Fitness & Wellness fees assessed for use of wellness facilities; these fees are posted at a summary level through Banner
403010 Tuition Discount (Fin Statement) Utilized to post the Tuition Discounting entry for financial reporting; tuition discounting reflects the portion of tuition that has been
401010 Undergraduate GSF - Resident General student fees for undergraduate resident students; these fees are posted at a summary level through Banner
401015 Undergraduate GSF - Nonresident General student fees for undergraduate nonresident students; these are posted at a summary level through Banner
401020 Undergraduate - Nonresident Tuition Undergraduate non-resident tuition; these fees are posted at a summary level through Banner

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