Accounting and Financial Management Governance – Revenue

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 

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

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

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

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

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:

• Endowment Distribution by Owner 
• Endowment Distribution with FI Balance
• Endowment Summary by Owner – Endowment 
• Endowment Summary by Owner 

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

• 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

GRAD INSURANCE-VOLUNTARY: EXAMPLE

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

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

• Managerial Accounting Policy
• Managerial Accounting Procedures

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

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 20^th 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

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

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

Income Producing Operations Definitions